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Page 1
Leveraging Synergies
for Growth




                       2023
                        Annual Report



                       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
Page 2
Table of
Contents                                                                                        03
                                                                                              Management Discussion
                                                                                              and Analysis
Leveraging Synergies for Growth          1
Continuity Theme Last 5 years           4
                                                                                              Macroeconomic and Industry Outlook            144
The 2023 Strategy                        6
                                                                                              Operational Review per Business               148
Digital Development Initiative           7                                                    Segment
2023 Performance Highlights              8                                                     Motorcycle Financing                         150
Financial Highlights                    10                                                     Car Financing                                154
Key Financial Highlights                11                                                     Non-Automotive Financing                     158
Stock Highlights                        14                                                    Operation Review per Region                   162
Corporate Action                        16                                                    Marketing                                     164
Suspension and/or Delisting             16                                                    Operations                                    170
Overview of Adira Finance Bonds and     17                                                    Human Resources                               176




                                              02
Sukuk Mudharabah
                                                                                              Information Technology                        192
Conversion Bonds Summary                20
                                                                                              Financial Review Analysis                     198
Sustainability Performance Highlights   23
                                                                                              Other Material Information                    213
Event Highlights                        24
                                                                                              Solvency                                      213
Awards                                  28
                                                                                              Receivables Collectability                    215

                                             Corporate Profile                                Capital Structure                             216
                                                                                              Material Commitments to Capital               217
                                                                                              Expenditure
                                             Corporate Identity                         65    Realization of Capital Goods Investment       217
                                             Adira Finance at A Glance                  66    for The Last Fiscal Year
                                             Milestones                                 70    Material Facts and Information                218
                                                                                              Subsequent to Accountant’s Report Date
                                             Line of Business                           72
                                                                                              Commitment and Contingency                    218
                                             List of Membership in Association          73
                                                                                              Comparison of 2023 Target and Realization     218
                                             Organizational Structure ADIRA FINANCE     74
                                                                                              2024 Outlook                                  219
                                             Vision and Mission                         76
                                                                                              Dividend Policy                               219
                                             Business Strategy in 2023                  78
                                                                                              Employee and/or Management Share              220
                                             Adira Finance in Number                    79
                                                                                              Ownership Program
                                             Brand and Logo                             80
                                                                                              Realization of Proceeds from Public           220




  01
                                             Brand Personality                           81   Offering
                                             Board of Commissioners Profile             82    Material Transactions for Investments,        221
                                             Audit Committee Profile                    88    Expansion, Divestments, Business
                                                                                              Mergers or Acquisitions, and Debt/Capital
                                             Risk Monitoring Committee Profile           91   Restructurings
                                             Nomination and Remuneration                94    Transactions with Conflicts of Interest and   221
                                             Committee Profile
Management Report
                                                                                              Transactions with Affiliated or Related
                                             Corporate Governance Committee Profile     97    Parties
                                             Board of Directors Profile                 99    Changes to Laws and Regulations with a        223
                                             Sharia Supervisory Board Profile           105   Significant Impact on The Company
Report of the Board of Commissioners    36
                                             Senior Officers Profile                    108   Changes in Accounting Principles              224
Report of the Board of Directors        46
                                             Changes In The Composition of Members      124   Compliance with Tax Payments                  224
                                             of The Board of Commissioners And Board          Economic Performance                          226
                                             of Directors                                     Business Prospect                             230
                                             Total Number and Data on Employee          125
                                             Competency Development
                                             Shareholders Composition                   127
                                             Chronology of Stock Listing                129
                                             Chronology of Other Securities Listing     132
                                             Shareholder of Affiliates, Subsidiaries,   133
                                             Associates and Joint Ventures
                                             Group Structure                            134
                                             Public Accounting Services and Public      135
                                             Accounting Firm
                                             Name and Address of Supporting             136
                                             Institutions and/or Professionals
                                             Corporate Website Information              137
                                             Management Education and Training          138
Page 3
                                                    Prevention of Insider Transactions         389
                                                    Gratuity Control                           389
                                                    Anti-Corruption Policy                     390
                                                    Fraud Control                               392
                                                    Company Legal Issues                        397
                                                    Administrative Sanctions from Regulators   405
                                                    Access to Company Information and Data     406
                                                    Corporate Governance Assessment            406
                                                    Report of Sharia Governance                 412




04                                                                                                    Supporting Data
Corporate
Governance                                                                                            Operational Area                     476
                                                                                                      The Company’s Business Networks      478
Corporate Governance Report                   144
Corporate Governance Structure of Adira       148
Finance
Corporate Governance Policy                   150
General Meeting of Shareholders               154
Sustainability Management                     158
Board of Commissioners                        162




                                                     05
Independent Commissioner                      164
Board of Directors                            170
Management Contract                           176
Executive Committee                           192
Relationship between the Board of             198
Commissioners and the Board of Directors
Meeting of The Board of Commissioners         213
Joint Meetings of the Board of
Commissioners and Board of Directors
                                              213   Environmental and
Meeting of the Board of Directors             215   Social Responsibility
Diversity in the Composition of the Board     216
of Commissioners and Board of Directors
                                                    Sustainability Performance at a Glance     432
Performance Assessment of the Board of        217
                                                    About This Report                          440
Commissioners and Board of Directors
                                                    Social Responsibility in the Field of      444
Remuneration for the Board of                 217
                                                    Community Development
Commissioners, Board of Directors
and Committees Under the Board of                   Social Responsibility in the Fields of     452
Commissioners                                       Labour Practices and Occupational Health
                                                    and Safety
Board of Commissioners Support                218
                                                    Environmental Social Responsibility        458
Secretary of the Board of Commissioners       218
                                                    Social Responsibility to Consumers         464
Audit Committee                               218
                                                    IT: Business Development Strategy          470
Risk Monitoring Committee Report              219
                                                    Testimony                                  472
                                              219




                                                                                                        07
Nomination and Remuneration
Committee
Corporate Governance Committee                220
Corporate Secretary                           220
Internal Audit                                221
Compliance Function                           221
Internal Control System                       223
Public Accountant                             224
                                                                                                      Financial Statements
Risk Management                               224
Procurement of Goods and Services             226                                                     ANNUAL FINANCIAL STATEMENTS          496
Dividend Policy                               230
Provision of Funds for Related Parties        380                                                     SEOJK REFERENCE                      648
Provision of Funds for Social and Political   381                                                     NO. 16/SEOJK.04/2021:
Activities                                                                                            ANNUAL REPORT OF PUBLIC COMPANY
Contribution to the Country                   381                                                     LIST OF DISCLOSURE BASED ON POJK     659
Policy on the Rights of Creditors             382                                                     NO.51/POJK.03/2017 & GRI STANDARDS
                                                                                                      WITH REFERENCE INDEX CORE OPTION
Customer/Consumer Protection Policy           382
Corporate Ethics                              384
Conflict of Interest Management and           388
Relationships with Related Parties
Page 4
      2023
      Performance
      Highlights
                       New Financing                              New Financing by Segment
                       (IDR Trillion)                             (IDR Trillion)

                                                                  Motorcycles      Cars          Non Automotive




                                                         41.6                                       41.6
                       37.9                                       37.9
                                                                                                     8.0
                                                  31.7             7.4                    31.7
                                                                                           6.2
                                        25.9                                       25.9
                                                                  12.8                               17.9
                                                                                    4.3
                               18.6                                       18.6            14.2
                                                                           3.2     10.5
                                                                           6.9
                                                                  17.7                               15.7
                                                                                   11.1   11.4
                                                                           8.5


                       2019    2020     2021     2022    2023     2019   2020      2021   2022      2023




                       Managed Receivables                        Managed Receivables
                       by Source                                  by Segment
                       (IDR Trillion)                             (IDR Trillion)

                       Self-Financing           Joint Financing   Motorcycles      Cars          Non Automotive




                       54.8                              55.7     54.8                              55.7
                                                                   1.6
                                                                                                     8.2
                               44.0               44.6                    44.0            44.6
                                        40.4                               2.7     40.4    5.9
                        23.3                                      28.1
                                                                                    3.9
                                                          26.4                                       28.8
                               19.2               20.9                    23.5            23.9
                                         18.8                                      21.7



                        31.5                                      25.1
                               24.8                       29.3            17.8                       18.7
                                         21.6     23.7                             14.8   14.8



                       2019    2020     2021     2022    2023     2019   2020      2021   2022      2023




                       Total Assets                               Equity - Net
                       (IDR Trillion)                             (IDR Trillion)




                       35.1                                                                         11.1
                                                         31.0                             10.0
                               29.2                                                8.9
                                                  24.9            8.1     8.0
                                        23.7




                       2019    2020     2021     2022    2023     2019   2020      2021   2022      2023




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    2023 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




Leveraging
Synergies
for Growth

In 2023, Adira Finance successfully navigated
the improving automotive and financing
landscape to record robust asset growth and
profitability. Leveraging synergies internally
as well as with Bank Danamon as the parent
company and other MUFG group entities,
the Company was able to expand its product
offerings and customer reach to drive growth.

These synergies also enabled the Company to
expand and strengthen its ecosystem, which
in turn increased customer engagement.
Accompanied by human resources
transformation and continued digitalization,
as well as prudent risk management to ensure
the health and continuity of the business,
the Company’s improved synergies have
strengthened its market share and positioned
Adira Finance for growth ahead.




                                                                                                                   1
                                      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 6
      SYNERGIES AND
      COLLABORATION
      As a subsidiary of Bank Danamon and part of the MUFG global
      financial group, Adira Finance is committed to building healthy
      long-term relationships with customers or customers for life,
      as well as strong synergy and collaboration with business
      partners, which is believed to be able to support the Company’s
      sustainable performance.




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    2023 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




We provide Indonesians with a wide range of financial
solutions to suit their life cycle needs, including motor vehicle
financing products such as motorcycles and cars, both new
and used, as well as non-automotive financing products
ranging from electronic devices, gadgets, furniture, to loan
facilities. Not only serving conventional financing, we also
provide financing solutions using sharia principles through
Adira Finance’s Sharia Business Unit.




                                                                                                                                         3
                                                            2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 8
5
2023
                                  years

Leveraging Synergies
for Growth
                                                 2022
                                                 Building Resilience for
                                                 Accelerating Growth




                                                     BUILDING RESILIENCE
                                                     for Accelerating Growth




                                                                                  Annual Report

                                                                                 2022
                                                                               PT Adira Dinamika Multi Finance Tbk




                                                 In line with the national economic
                                                 recovery, the automotive and financing
In 2023, Adira Finance successfully navigated
                                                 industries recorded a favorable
the improving automotive and financing
                                                 performance in 2022. Capitalizing on this
landscape to record robust asset growth and
                                                 growth, Adira Finance continues to build
profitability. Leveraging synergies internally
                                                 its resilience in accelerating business
as well as with Bank Danamon as the parent
                                                 growth while maintaining competitive
company and other MUFG group entities,
                                                 position in the financing industry.
the Company was able to expand its product
offerings and customer reach to drive growth.
                                                 With a strong customer-centric focus,
                                                 Adira Finance aims to continuosly
These synergies also enabled the Company to
                                                 strengthening and gaining its
expand and strengthen its ecosystem, which
                                                 market share through innovation and
in turn increased customer engagement.
                                                 diversification of its financing products
Accompanied by human resources
                                                 and services. Furthermore, Adira Finance
transformation and continued digitalization,
                                                 is also accelerating digitalization across
as well as prudent risk management to ensure
                                                 the Company’s organization and
the health and continuity of the business,
                                                 ecosystem to devise simpler, faster, and
the Company’s improved synergies have
                                                 more streamlined processes in order to
strengthened its market share and positioned
                                                 deliver exceptionally better customer
Adira Finance for growth ahead.
                                                 experience.
Page 9
                                                         Performance   Opening   Management   Corporate    Management      Corporate   Environmental    Supporting
                                                          Highlights               Report      Profile      Discussion    Governance     and Social        Data
                                                                                                           and Analysis                Responsibility




                                                                                                          2019
2021                                                                                                      Advancing Customer
                                                                                                          Experience through
                                                                                                          Implementing Customer-
                                                                                                          centric and Digital
                                                                                                          Transformation



                                             2020
Driving Customer-centric
and Digitalization for
Business Transformation



                                             Accelerating Digitalization
                                             and Customer-centric
                                             Transformation




                                                                                                          In this digital era, with the almost
                                                                                                          constant use of Internet in society,
                                                                                                          building a technology-based Customer
The performance of the financing                                                                          Experience is inevitable in terms of
industry has begun to recover from the                                                                    product acquisition and retention. On
impact of the extraordinary challenges                                                                    the other hand, Customer Experience
as a result of the COVID-19 pandemic.                                                                     has become an important part of
Adira Finance took advantage of this                                                                      marketing strategy. To win the hearts
recovery as a foothold to continue to                                                                     of customers, we rely on providing the
grow and develop faster. Therefore,                                                                       best in Customer Experience from the
Adira Finance has carried out a business     The financing industry is facing                             start. Not only do we provide all the
transformation that focuses on customer      tremendous challenges, with the                              information they may need, they can
centric and continuing digitalization.       COVID-19 pandemic forcing the industry                       also experience first-hand a journey
                                             to adapt faster. As a result of mobility                     of using Adira Finance products and
Through this transformation, Adira           restrictions of people and businesses,                       services.
Finance is optimistic that it can improve    the needs for digital transaction services,
business performance, expand market          including financing services, are                            The theme of ‘Advancing Customer
share, and strengthen competitive            increasingly in demand and continue                          Experience through Implementing
advantage. At the same time, Adira           to grow.                                                     Customer Centric and Digital
Finance continuously strive to provide                                                                    Transformation’ represents our
the best quality services to improve the     We took the initiative to accelerate                         customer-oriented business and
customer experience, strengthen the          the implementation of digitalization                         operational strategies. The digital
customer engagement, and increase            and customer centric transformation                          transformation is expected to lead to
efficiency and effectiveness in the          through optimizing the latest                                improved efficiency and effectiveness
Company’s business operations.               information technology in order to                           in our business towards creating quality
                                             provide the finest financing services                        Customer Experience. The spirit of
With a business transformation that          and improve customer convenience,                            digital transformation will result in fast
focuses on customer centric and              as well as to minimize operational risks                     and responsive Customer Experience in
digitalization, Adira Finance continues to   while also increasing its efficiency.                        fulfilling the needs of all our customers.
provide new services to meet the needs       Through this digital acceleration, the
of consumers, today and in the future.       Company continuously adapts to
                                             changes in the increasingly competitive
                                             financing industry, as well as to achieve
                                             a sustainable business growth in years
                                             to come.
Page 10
      STRATEGY

      2023                                                   Strengthen and gain market share in the
                                                             automotive business through product
                                                             diversification and by providing various
                                                             attractive sales programs for customers, as
                                                             well as strengthening good relations with our
                                                             dealers.




                                                             Expand networks to non-automotive
                                                             businesses by continuing to diversify the
                                                             products offered to support business growth
                                                             such as multipurpose loans and durables.




                                                             Increase customer retention by offering
                                                             loyalty and referral programs, as well as


           2023
                                                             conducting cross-selling based on needs to
                                                             existing consumers. Thus providing a better
                                                             customer experience to support the growth of
                                                             the Company’s financing.


                                                             Accelerate digitalization within the Company
                                                             and its ecosystem to improve business
                                                             efficiency and effectiveness such as
                                                             performing digital/automation processes
                                                             and investing in digital platform (Adiraku,
                                                             momobil.id, momotor.id, dicicilaja.co.id and
                                                             etc).




                                                             Continue to manage its asset quality in
                                                             order to keep the NPL ratio under control by
                                                             applying prudent risk-management principles.




                                                             Secure and manage sufficient liquidity to fund
                                                             business requirement and to meet all financial
                                                             obligations.




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    2023 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




DIGITAL
DEVELOPMENT
INITIATIVE
In 2023, Adira Finance adjusted its strategy and digital development
initiatives to reflect changing business dynamics. In the post-COVID-19
pandemic era, Adira Finance faces various business challenges, including
changes in people’s consumption patterns toward digitalization.


Faced with this, Adira Finance continues to implement digital
development initiatives within the company’s ecosystem with the goal
of increasing competitiveness in the financing industry. Adira Finance is
also continuing to accelerate the digital/automation process by investing
in digital platform (Adiraku, momobil.id, momotor.id, moservice.id,
dicicilaja.co.id), which can make it easier for customers to finance with
Adira.


Adira Finance believes that by embracing digital innovation, it will be
able to reduce operational costs and improve efficiency in areas such as
activities related to credit approval, interactions with dealers related to
billing, payment, and others. Adira Finance aspires to be more efficient
in dealing with both existing and potential new customers.




                                                                                                                                             7
                                                                2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 12
      PERFORMANCE
      HIGHLIGHTS IN                                                 2023
                                             -4.1%                                                      19.4%
            New Car Industry Sales Growth                                      New Motorcycle Industry Sales Growth




         IDR         41.6                trillion
         ADMF’s New Financing

        ADMF’s New Financing               ADMF’s Car New Financing      ADMF’s Motorcycle New     ADMF’s Non-Automotive
        Growth                             Growth                        Financing Growth          New Financing Growth


        31.2%          y/y                 26.2%              y/y        38.7%               y/y   29.%           y/y




        Managed Receivables                Total Assets                  Total Liabilities         Total Equity


        IDR55.7 trillion                   IDR31.0 trillion              IDR19.9 trillion          IDR11.1 trillion

        NPF (including
                                           Net Interest Margin           Return on Asset           Return on Equity
        Joint Financing)


        1.9%                               26.0%                         8.6%                      18.7%



                                                             Net Income for
          Income                                             the Year

       IDR     9.5 trillion                          IDR      1.9 trillion


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    2023 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




Managed Receivables by Funding Source




                                                                                                             23.3
                                    Total
            2019                   54.8                          IDR31.5          Trillion             IDR                      Trillion


                                                                 Self-Financing                        Joint Financing
                                    Trillion




                                                                                                             19.2
                                    Total
            2020                   44.0                          IDR24.8            Trillion           IDR                     Trillion


                                                                 Self-Financing                        Joint Financing
                                    Trillion




                                                                                                             18.8
                                    Total
            2021                   40.4                          IDR21.6          Trillion             IDR                     Trillion


                                                                 Self-Financing                        Joint Financing
                                    Trillion




                                                                                                             20.9
                                    Total
            2022                   44.6                          IDR23.7          Trillion             IDR                       Trillion


                                                                 Self-Financing                        Joint Financing
                                    Trillion




                                                                                                             26.4
                                    Total
            2023                   55.7                          IDR29.3            Trillion           IDR                       Trillion


                                                                 Self-Financing                        Joint Financing
                                    Trillion




Active Consumers       Total                   ADMF’s Business                New Motorcycle                                New Car
throughout Indonesia   Employees               Networks                       Market Share                                  Market Share


2.0     million        17.2    thousand        466                            9.7%                                          5.0%

                                                                                                                                                                          9
                                                                                  2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 14
       2023 PERFORMANCE HIGHLIGHTS



                        New Financing                               New Financing by Segment
                        (IDR Trillion)                              (IDR Trillion)

                                                                    Motorcycles      Cars          Non Automotive




                                                           41.6                                       41.6
                        37.9                                        37.9
                                                                                                       8.0
                                                    31.7             7.4                    31.7
                                                                                             6.2
                                          25.9                                       25.9
                                                                    12.8                               17.9
                                                                                      4.3
                                18.6                                        18.6            14.2
                                                                             3.2     10.5
                                                                             6.9
                                                                    17.7                               15.7
                                                                                     11.1   11.4
                                                                             8.5


                        2019    2020      2021     2022    2023     2019   2020      2021   2022      2023




                        Managed Receivables                         Managed Receivables
                        by Source                                   by Segment
                        (IDR Trillion)                              (IDR Trillion)

                         Self-Financing           Joint Financing   Motorcycles      Cars          Non Automotive




                        54.8                               55.7     54.8                              55.7
                                                                     1.6
                                                                                                       8.2
                                44.0                44.6                    44.0            44.6
                                          40.4                               2.7     40.4    5.9
                         23.3                                       28.1
                                                                                      3.9
                                                            26.4                                       28.8
                                 19.2               20.9                    23.5            23.9
                                           18.8                                      21.7



                         31.5                                       25.1
                                 24.8                       29.3            17.8                       18.7
                                           21.6     23.7                             14.8   14.8



                        2019    2020      2021     2022    2023     2019   2020      2021   2022      2023




                        Total Assets                                Equity - Net
                        (IDR Trillion)                              (IDR Trillion)




                        35.1                                                                          11.1
                                                           31.0                             10.0
                                29.2                                                 8.9
                                                    24.9            8.1     8.0
                                          23.7




                        2019    2020      2021     2022    2023     2019   2020      2021   2022      2023




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     2023 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
                                                             2019                  2020*)            2021*)                    2022                 2023
(In Billion Rupiah)

Asset

Cash on hand and in banks                                        3,122.5             4,227.4              1,637.6               1,286.4                 1,435.5

Consumer financing receivables – net of allowance for         26,802.2              20,155.2            16,906.9               17,204.7             20,680.6
impairment losses

Murabahah financing receivables – net of allowance              2,822.2               2,450.1             3,051.3               4,033.4                 5,520.1
for impairment losses

Finance leases receivables – net of allowance for                 290.6                246.6                  280.6                918.0               1,444.3
impairment losses

Investment in shares, related parties                                   0.7                0.7                  0.7                   0.7                 386.4

Fixed assets – net of accumulated                                     266.1            244.5                  209.4                 161.8                 229.7
depreciation

Intangible assets– net of accumulated amortization                    160.5             186.5                 169.3                128.7                      120.7

Others                                                           1,652.0             1,698.4              1,453.3                1,163.5                 1,189.9

Total Assets                                                   35,116.8            29,209.4            23,709.1                24,897.2              31,007.2

Liabilities

Borrowings                                                      11,850.1              9,139.9            4,954.7                 5,073.1                9,313.0

Bond Payable - Net                                             10,398.7               7,148.3             5,573.3               4,999.2                 5,885.1

Mudharabah Bonds                                                      637.0            478.0                  402.0                441.0                  859.0

Others                                                           4,152.3             4,432.8             3,832.8                 4,351.5               3,837.9

Total Liabilities                                             27,038.1              21,199.0           14,762.8                14,864.8             19,895.0

Equity

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

Retained earnings and cumulative losses on derivative            7,971.9             7,903.6             8,839.6                9,925.6               11,005.4
instrument for cash flows hedges - net

Equity - Net                                                   8,078.7               8,010.4            8,946.4                10,032.4                 11,112.2

Total Liabilities and Equity                                   35,116.8            29,209.4            23,709.1                24,897.2              31,007.2




                                                                                                                                                                              11
                                                                                            2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 16
       STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
        Description
                                                                              2019            2020*)           2021*)           2022             2023
        (In Billion Rupiah)

        Income

        Consumer financing                                                      8,350.7          7,077.1          5,795.0          5,373.7          6,041.7

        Murabahah margin                                                          872.3            695.2            862.1           1,195.2         1,482.9

        Finance lease                                                              35.6             36.7             31.6             68.2            147.9

        Others                                                                  2,079.1          1,625.7          1,964.4          1,703.3          1,835.4

        Total Income                                                           11,337.7         9,434.7           8,653.1        8,340.4           9,507.9

        Expenses

        Salaries and benefits                                                  (2,139.0)       (2,020.8)        (2,098.2)        (2,304.4)        (2,419.7)

        Interest expense and financing charges                                 (1,977.7)        (1,782.4)        (1,073.5)         (700.2)          (982.2)

        Provision for impairment losses                                        (1,987.4)        (2,173.5)       (1,790.6)         (1,255.7)        (1,647.7)

        General and administrative                                             (1,522.1)        (1,461.6)        (1,643.5)       (1,320.9)        (1,338.9)

        Revenue sharing for mudharabah bonds                                     (56.6)           (38.2)           (30.4)            (29.1)          (30.0)

        Marketing and others                                                    (775.8)          (476.3)          (415.0)          (690.4)          (616.8)

        Total Expenses                                                       (8,458.6)         (7,952.8)        (7,051.2)       (6,300.7)        (7,035.3)

        Income before income tax expense                                        2,879.1          1,481.9          1,601.9          2,039.7         2,472.6

        Income tax expense                                                      (770.4)          (452.0)          (388.6)          (434.2)          (528.6)

        Income for the year                                                     2,108.7          1,029.9          1,213.3         1,605.5          1,944.0

        Other comprehensive income after tax                                     (150.1)           (15.8)           235.6             87.5            (61.2)

        Total comprehensive income for the year                                 1,958.6          1,014.1         1,448.9          1,693.0          1,882.8

        Earnings per share - basic/delusion                                       2,109            1,030             1,213           1,606            1,944
        (in full Rupiah amount)

        Profit (loss) attributable:

        Owner of parent                                                         2,108.7          1,029.9           1,213.3         1,605.5         1,944.0

        Non-controlling interest                                                       -                -                -                -                -

        Total                                                                   2,108.7          1,029.9          1,213.3         1,605.5          1,944.0

        Comprehensive income for the year

        Owner of parent                                                         1,958.6           1,014.1         1,448.9          1,693.0          1,882.8

        Non-controling interest                                                        -                -                -                -                -

        Total                                                                   1,958.6          1,014.1         1,448.9          1,693.0          1,882.8
        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.




12
     2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 17
                                                                    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
                                                                         2019                  2020              2021                     2022                 2023
(In Billion Rupiah)

Income

Consumer financing                                                          8,350.7              7,077.1            5,795.0                5,373.7                 6,041.7

Margin murabahah                                                                  872.3            695.2                 862.1              1,195.2                1,482.9

Finance leases                                                                     35.6             36.7                  31.6                 68.2                      147.9

Other                                                                        2,079.1             1,625.7            1,964.4                1,703.4                 1,835.4

Total Income                                                               11,337.7            9,434.7              8,653.1               8,340.4                9,507.9




RELEVANT FINANCIAL RATIOS & OTHER INFORMATION
Description                                                              2019                  2020              2021                     2022                 2023

Relevant Financial Ratios

Return on asset (ROA)*)                                                           8.7%             4.6%                   6.3%                8.6%                       8.6%

Return on equity (ROE)*)                                                          29.1%            13.3%                 14.7%               17.4%                   18.7%

Net income (loss) to income ratio                                             18.6%               10.9%                  14.0%               19.3%                  20.4%

Non-performing financing/NPF (including joint                                      1.8%            2.0%                   2.3%                 1.7%                      1.9%
financing)

Borrowing, bonds – net & mudharabah                                                 0.7               0.6                  0.5                   0.4                      0.5
Bonds/total assets (x)

Gearing ratio (x)                                                                   2.8                2.1                 1.2                    1.0                      1.5

Financing to asset ratio                                                      85.2%               78.2%                  85.4%              89.0%                   89.2%

Current ratio (x)                                                                   1.2                1.5                 1.4                    1.3                      1.3

Liability to equity ratio (x)                                                       3.3               2.6                  1.7                    1.5                      1.8

Liability to asset ratio (x)                                                        0.8               0.7                  0.6                   0.6                      0.6

Other Information

Net working capital (IDR billion)                                           8,078.7             8,010.4             8,946.4               10,032.4                  11,112.2

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 the                           908.0              1,054.5                 513.0               607.0                   803.0
previous year’s net income

Number of active customers (thousand)                                       2,910.2             2,298.6             1,892.0                1,743.0                 1,986.1

Number of business networks (including sharia                                      453                416                 440                  459                       466
branches)

Number of employees**)                                                       17,677              16,425              17,093                 17,301                 17,243
Remarks:
*) The ratio is in accordance with the provisions of the Financial Services Authority (OJK)
**) Including the Board of Directors




                                                                                                                                                                                         13
                                                                                                      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 18
       STOCK HIGHLIGHTS



       ADIRA FINANCE STOCK HIGHLIGHTS
       PT Adira Dinamika Multi Finance Tbk listed its shares on the Indonesia Stock Exchange (IDX) (formerly the
       Jakarta Stock Exchange and Surabaya Stock Exchange) with the stock code ADMF. In 2023, the number of
       outstanding shares was recorded at 1,000,000,000, with the lowest share price range of IDR8,700 per share
       and the highest at IDR12,400 per share.


       In 2023, the average transaction volume was recorded at 2.4 million share transactions per month. The
       number of transactions is relatively low when compared to other companies' shares. This is due to the fact
       that there are only 79.3 million ADMF outstanding shares, with the remainder being dominated by ADMF
       investors or shareholders who prefer long-term investments.


       In 2023, monthly ADMF stock trading transactions were as follows:


                                     Price/Share (IDR)                     Outstanding Share in Regular Market
                                                                                                                      Total Listed
                                                                                                                                          Market
                                                                                                                         Share
           Month                                                          Trading Volume     Value                                    Capitalization
                       Opening       Highest     Lowest       Closing                                     Frequency   (Number of
                                                                          (Thousand Unit      (IDR                                     (IDR Billion)
                        (IDR)         (IDR)       (IDR)        (IDR)                                          (X)       Shares)
                                                                              Share)         Million)

        January             9,000       9,450      8,700          9,425              1,460       13,144       2,104   1,000,000,000          9,425

        February            9,425      10,500      9,200         9,950               1,477      14,565        1,477   1,000,000,000          9,950

        March               9,950      10,325      9,625         10,250              1,463      14,658        2,365   1,000,000,000         10,250

        April              10,300      10,850      9,850         10,125              3,309      34,326        4,322   1,000,000,000          10,125

        May                 10,150     10,425     10,000         10,250              1,498       15,253       2,575   1,000,000,000         10,250

        June               10,000      12,400     10,000         11,375              3,392      37,833        3,358   1,000,000,000          11,375

        July                11,375     13,250     10,700         12,100             5,898       70,584        8,535   1,000,000,000          12,100

        August              12,100     12,325      11,255        11,250              1,704       19,787       3,287   1,000,000,000          11,250

        September           11,300      11,375    10,400         10,525              2,821      30,676        4,852   1,000,000,000         10,525

        October             10,425      11,475     10,175        10,425              2,270      23,902        3,612   1,000,000,000         10,425

        November            10,625      11,100     10,325        10,700             2,002        21,286       2,075   1,000,000,000         10,700

        December           10,700      11,300     10,400         10,950              1,697      18,068        2,165   1,000,000,000         10,950




14
     2023 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




SUMMARY OF QUARTERLY STOCK TRADING 2019-2023
                                 Price/Share (IDR)                                     Total
                                                                                    Outstanding             Transaction                    Market
 Year   Quarter                                                                        Share                  Volume                   Capitalization
                  Opening      Highest       Lowest                 Closing
                                                                                    (number of              (Unit share)                (IDR Billion)
                   (IDR)        (IDR)         (IDR)                  (IDR)
                                                                                      share)

 2019      I           9,100        11,175           8,600              10,900         1,000,000,000               13,427,000                        10,900

          II           9,100       11,000            9,525               9,850         1,000,000,000               24,610,000                            9,850

          III          9,100       11,150            9,775              10,600         1,000,000,000               37,781,000                        10,600

          IV           9,100      10,800             10,125            10,400          1,000,000,000               12,882,800                        10,400

 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

 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




                                                                                                                                                                         15
                                                                                        2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 20
       ADMF STOCK TRADING CHART FOR 2022 AND 2023

                                                                                                                                                                                                                                   Daily Total Transaction
            Price/Share                                                                                                                                                                                                             (Thousand Shares)
                                                                                                                                                                                                                                          stock listed at IDX
                (IDR)                                                             Share Price (IDR)                         Total Transaction (Thousand Shares)
               14,000                                                                                                                                                                                                                           1,600



               12,000                                                                                                                                                                                                                           1,400



                                                                                                                                                                                                                                                1,200
               10,000


                                                                                                                                                                                                                                                1,000
                8,000

                                                                                                                                                                                                                                                800

                6,000
                                                                                                                                                                                                                                                600


                4,000
                                                                                                                                                                                                                                                400


                2,000
                                                                                                                                                                                                                                                200



                   0                                                                                                                                                                                                                            0
                        Jan-22

                                 Feb-22

                                          Mar-22

                                                   Apr-22

                                                            May-22

                                                                     Jun-22

                                                                              Jul-22

                                                                                       Aug-22

                                                                                                Sep-22

                                                                                                         Oct-22

                                                                                                                  Nov-22

                                                                                                                           Dec-22

                                                                                                                                    Jan-23

                                                                                                                                             Feb-23

                                                                                                                                                      Mar-23

                                                                                                                                                               Apr-23

                                                                                                                                                                        May-23

                                                                                                                                                                                 Jun-23

                                                                                                                                                                                          Jul-23

                                                                                                                                                                                                   Aug-23

                                                                                                                                                                                                            Sep-23

                                                                                                                                                                                                                     Oct-23

                                                                                                                                                                                                                              Nov-23

                                                                                                                                                                                                                                       Dec-23
       CORPORATE ACTION
       In 2023 and 2022, the Company did not engage in corporate actions such as stock splits, reverse stock,
       stock dividends, bonus shares, or changes in the nominal value of shares.




       SUSPENSION AND/OR DELISTING

       In 2023 and 2022, Adira Finance did not experience a temporary suspension of share trading (suspension)
       or delisting of shares from the Stock Exchange.




16
     2023 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




OVERVIEW OF BONDS AND
MUDHARABAH BONDS


Adira Finance actively issues bonds and mudharabah bonds on the Indonesia Stock Exchange as part of
its funding strategy. The following table summarizes the bonds and mudharabah bonds that are still in
circulation at the end of 2021, 2022, and 2023.

THE COMPANY’S OUTSTANDING BONDS AND MUDHARABAH BONDS AS OF
DECEMBER 31, 2021
                                                                                                           Coupon/                               Bonds Rating
                         Principal     Interest                                          Principal
                                                                                                            Profit     Outstanding
Name of Bonds and        Amount       Rate/Profit                     Effective         Settlement
                  Series                                Term                                               Sharing       Principal
Mudharabah Bonds           (IDR        Sharing                          Date             Maturity
                                                                                                           Payment     (IDR Billion)             2020                2021
                          Billion)       Ratio                                             Date
                                                                                                         (IDR Billion)

Adira Finance        C        241             8.90%      60            June 25,          March 22,                   21             241         id
                                                                                                                                                  AAA            id
                                                                                                                                                                      AAA
Continuing                                              Month            2015             2022
Bonds III Phase V

Adira Finance        C         68            8.40%       60            June 25,         July 14, 2022                 6              68         id
                                                                                                                                                  AAA            id
                                                                                                                                                                      AAA
Continuing                                              Month            2015
Bonds III Phase VI

Adira Finance        C         91             7.55%      60          December          December 12,                   7               91        id
                                                                                                                                                  AAA            id
                                                                                                                                                                      AAA
Continuing                                              Month         4, 2017             2022
Bonds IV Phase I

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

Adira Finance        D        268             9.00%      48          December            August 16,                 24             268          id
                                                                                                                                                  AAA            id
                                                                                                                                                                      AAA
Continuing                                              Month         4, 2017              2022
Bonds IV Phase III
                     E        461             9.25%      60                              August 16,                 43              461         id
                                                                                                                                                  AAA            id
                                                                                                                                                                      AAA
                                                        Month                              2023

Adira Finance        B         58             9.00%    36 Month      December           January 23,                   5              58         id
                                                                                                                                                  AAA            id
                                                                                                                                                                      AAA
Continuing                                                            4, 2017              2022
Bonds IV Phase IV
                     C        328             9.50%      60                             January 23,                  31             328         id
                                                                                                                                                  AAA            id
                                                                                                                                                                      AAA
                                                        Month                              2024

Adira Finance        B        287             8.60%    36 Month      December          April 16, 2022               25             287          id
                                                                                                                                                  AAA            id
                                                                                                                                                                      AAA
Continuing                                                            4, 2017
Bonds IV Phase V     C        608             9.15%      60                            April 16, 2024               56             608          id
                                                                                                                                                  AAA            id
                                                                                                                                                                      AAA
                                                        Month

Adira Finance        B        703             7.80%    36 Month      December           October 4,                  55              703         id
                                                                                                                                                  AAA            id
                                                                                                                                                                      AAA
Continuing                                                            4, 2017             2022
Bonds IV Phase VI
                     C        190             8.10%      60                             October 4,                   15             190         id
                                                                                                                                                  AAA            id
                                                                                                                                                                      AAA
                                                        Month                             2024

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

Adira Finance        A        559             4.25%     30 Day         June 30,          August 3,                    6             559         id
                                                                                                                                                  AAA            id
                                                                                                                                                                      AAA
Continuing                                                               2020              2022
Bonds V Phase II
                     B        741             5.50%    36Month                         July 23, 2024                 10             741         id
                                                                                                                                                  AAA            id
                                                                                                                                                                      AAA

Adira Finance        C          7            74.17%      60            June 25,          March 22,                     1               7    id
                                                                                                                                                 AAA(sy)        id
                                                                                                                                                                  AAA(sy)
Continuing                              (equivalent     Month            2015             2022
Mudharabah                             to 8.90% per
Bonds II Phase III                            year)

Adira Finance        C         55            62.92%      60          December          December 12,                   4              55     id
                                                                                                                                                 AAA(sy)        id
                                                                                                                                                                  AAA(sy)
Continuing                            (equivalent to    Month         4, 2017             2022
Mudharabah Bonds                     7.55% per year)
III Phase I

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




                                                                                                                                                                                     17
                                                                                                 2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 22
                                                                                                           Coupon/                          Bonds Rating
                                 Principal       Interest                                 Principal
                                                                                                            Profit     Outstanding
        Name of Bonds and        Amount         Rate/Profit                 Effective    Settlement
                          Series                                  Term                                     Sharing       Principal
        Mudharabah Bonds           (IDR          Sharing                      Date        Maturity
                                                                                                           Payment     (IDR Billion)        2020        2021
                                  Billion)         Ratio                                    Date
                                                                                                         (IDR Billion)

        Adira Finance          B         55            75.00%    36 Month   December     January 23,                5           55      AAA(sy)
                                                                                                                                       id
                                                                                                                                                    AAA(sy)
                                                                                                                                                   id
        Continuing                                (equivalent                4, 2017        2022
        Mudharabah                               to 9.00% per
        Bonds III Phase III                              year)

                               C         32            79.17%      60                    January 23,                3           32      AAA(sy)
                                                                                                                                       id
                                                                                                                                                    AAA(sy)
                                                                                                                                                   id
                                                  (equivalent     Month                     2024
                                                 to 9.50% per
                                                        year)

        Adira Finance          B          10           71.67%    36 Month   December    April 16, 2022              1           10      AAA(sy)
                                                                                                                                       id
                                                                                                                                                    AAA(sy)
                                                                                                                                                   id
        Continuing                                (equivalent                4, 2017
        Mudharabah                               to 8.60% per
        Bonds III Phase IV                              year)


                               C          14           76.25%      60                   April 16, 2024              1           14      AAA(sy)
                                                                                                                                       id
                                                                                                                                                    AAA(sy)
                                                                                                                                                   id
                                               (equivalent to     Month
                                               9.15% per year)

        Adira Finance          A         134           35.42%    370 Day    June 30,      August 3,                 1          134      AAA(sy)
                                                                                                                                       id
                                                                                                                                                    AAA(sy)
                                                                                                                                                   id
        Continuing                                (equivalent                 2020          2022
        Mudharabah                               to 4.25% per
        Bonds IV Phase II                                year)

                               B         66            45.83%    36 Month               July 23, 2024               1           66      AAA(sy)
                                                                                                                                       id
                                                                                                                                                    AAA(sy)
                                                                                                                                                   id
                                                (equivalent to
                                               5.50% per year)

        Total Debt Securities & Mudharabah Bonds as of December 31, 2021                                                     5,983




       THE COMPANY’S OUTSTANDING BONDS AND MUDHARABAH BONDS AS OF
       DECEMBER 31, 2022
                                                                                                           Coupon/                          Bonds Rating
                                 Principal       Interest                                 Principal
                                                                                                            Profit     Outstanding
        Name of Bonds and        Amount         Rate/Profit                 Effective    Settlement
                          Series                                  Term                                     Sharing       Principal
        Mudharabah Bonds           (IDR          Sharing                      Date        Maturity
                                                                                                           Payment     (IDR Billion)        2021        2022
                                  Billion)         Ratio                                    Date
                                                                                                         (IDR Billion)

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

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

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

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

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

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

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

        Adira Finance          A        620             3.50%    370 Day    June 30,     April 2. 2023             16          620      id
                                                                                                                                             AAA    id
                                                                                                                                                         AAA
        Continuing                                                            2020
        Bonds V Phase III
                               B        830             5.60%    36 Month   June 30,      March 22,                35          830      id
                                                                                                                                             AAA    id
                                                                                                                                                         AAA
                                                                              2020         2025

                               C        250             6.25%      60       June 30,      March 22,                12          250      id
                                                                                                                                             AAA    id
                                                                                                                                                         AAA
                                                                  Month       2020         2027

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

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




18
     2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 23
                                                               Performance   Opening      Management    Corporate   Management       Corporate        Environmental      Supporting
                                                                Highlights                  Report       Profile     Discussion     Governance          and Social          Data
                                                                                                                    and Analysis                      Responsibility




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

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


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


Adira Finance         A        153           29.17%    370 Day         June 30,        April 2, 2023                  4              153     id
                                                                                                                                                  AAA(sy)        id
                                                                                                                                                                   AAA(sy)
Continuing                            (equivalent to                     2020
Mudharabah                           3.50% per year)
Bonds IV
Phase III

                      B         49           46.67%    36 Month        June 30,         March 22,                     2               49     id
                                                                                                                                                  AAA(sy)        id
                                                                                                                                                                   AAA(sy)
                                      (equivalent to                    2020v            2025
                                     5.60% per year)


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


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




THE COMPANY’S OUTSTANDING BONDS AND MUDHARABAH BONDS AS OF
DECEMBER 31, 2023
                                                                                                           Coupon/                                Bonds Rating
                         Principal     Interest                                         Principal
                                                                                                            Profit     Outstanding
Name of Bonds and        Amount       Rate/Profit                     Effective        Settlement
                  Series                                Term                                               Sharing       Principal
Mudharabah Bonds           (IDR        Sharing                          Date            Maturity
                                                                                                           Payment     (IDR Billion)              2022                2023
                          Billion)       Ratio                                            Date
                                                                                                         (IDR Billion)

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

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

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

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

Adira Finance         B        830            5.60%    36 Month        June 30,         March 22,                   46              830          id
                                                                                                                                                   AAA            id
                                                                                                                                                                       AAA
Continuing                                                               2020            2025
Bonds V Phase III
                      C        250            6.25%      60            June 30,         March 22,                    16             250          id
                                                                                                                                                   AAA            id
                                                                                                                                                                       AAA
                                                        Month            2020            2027

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

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

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

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

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




                                                                                                                                                                                      19
                                                                                                2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 24
                                                                                                           Coupon/                          Bonds Rating
                                 Principal       Interest                                Principal
                                                                                                            Profit     Outstanding
        Name of Bonds and        Amount         Rate/Profit                 Effective   Settlement
                          Series                                  Term                                     Sharing       Principal
        Mudharabah Bonds           (IDR          Sharing                      Date       Maturity
                                                                                                           Payment     (IDR Billion)        2022        2023
                                  Billion)         Ratio                                   Date
                                                                                                         (IDR Billion)

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

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

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

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

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

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

        Adira Finance          A         251           51.25%    370 Day    June 27,    November 19,                -          251           -
                                                                                                                                                    AAA(sy)
                                                                                                                                                   id
        Continuing                             (equivalent to                2023          2024
        Mudharabah Bonds                       6.15% per year)
        V Phase II
                               B         49            54.17%    36 Month   June 27,    November 9,                 -           49           -
                                                                                                                                                    AAA(sy)
                                                                                                                                                   id
                                                  (equivalent                2023          2026
                                                 to 6.50% per
                                                        year)

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

        Total Debt Securities & Mudharabah Bonds as of December 31, 2022                                                     6,756




       CONVERSION BONDS SUMMARY

       In 2023 and 2022, Adira Finance did not issue convertible bonds; thus the Company has no information
       regarding convertible bonds.




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




                                                                                                           21
                              2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 26
       2023                                KEY
                                           PERFORMANCE




                                                 17.2
                                                  Total
                                                              thousand




                                                                                 466
                                                  Employees


                                                                                  ADMF’s of
                                                                                  Business Networks


                          2.0
                                                                                  (Including Sharia
                                                                                  Branches)
                                         million
                           Active
                           Consumers
                           throughout
                           Indonesia




                                        9.7%                             5.0%
                                                                         New Car
                                                                         Market Share
                                         New Motorcycle
                                         Market Share




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




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


SOCIAL ASPECT




  17,243                    1,698                            175,264 IDR80.2
                                                             participants
  people                    people                                                                        billion
                                                             Employee
                                                             participants at                              Investment for
Total Adira Finance         New employee                                                                  training
employees                   recruits                         learning events
                                                             and development                              and development



ECONOMIC ASPECT                                              ENVIRONMENTAL ASPECTS


               Number of registered                                                    Number of Trees
               customers at Adiraku                                                    planted



               1.4         million                                                     2,620                           tress



               Overall score of Corporate
                                                                                      Emission produced by
               Governance implementation
                                                                                      the Company

                                                                       C02 1,089,921.18
               98.20                                                                                 Kg CO2 eq



               Number of customers around of                                          Reduction



               2.0
                                                                                      in paper usage

                           million
                                                                                      24,627                                  rim



               Number  of downloaded
               Total Debt
               Adiraku                                                                 Total Energy used

                                                                                       6,534,378.00
               5.1         million
                            billion                                                                       Megajoule




                                                                                                                                                          23
                                                                             2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 28
       2023 HIGHLIGHTS
                                                      EVENT




                                                 10 February                                                    13 March
                                                Media Update on Adira                                           Sahabat Gardira Award
                                                Finance’s Financial                                             A series of events for
                                                Performance 2022                                                Gardira, including the BSSA
                                                Press conference concerning                                     Competition, AFI, Best
                                                Adira Finance’s financial                                       Employee, and HO Friend
                                                performance in 2022.                                            Competition.

          5 January
                                                                               2 March
         New Year Lunch with Media
         Publication activities to                                             Danamon-Adira 2023
         the media regarding the                                               Booster Vaccine
         achievements in 2022 and                                              Danamon and Adira Finance
         strategies for 2023.                                                  collaborated to organize a
                                                                               booster vaccination center,
                                                                               partnership with Good
                                                                               Doctor. This vaccination
                                                                               center is not only for
                                                                               employees, their families, and
                                                                               associates of Bank Danamon
                                                                               Indonesia and Adira Finance
                                                                               but also for the general
                                                                               public.




                                                                               4 April                          20 April
                                                                               AGMS 2023                        Kembali Seru Bersama
                                                                               Regular forum events held        (KURMA) Mudik Bareng
                                                                               every year with shareholders     Adira Finance
                                                                               in important decision            A Corporate Social
                                                                               making.                          Responsibility program
                                                                                                                that provides free trips for
                                                                                                                1,000 people for the mudik

          20 July                                4 April                                                        (homecoming) journey to
                                                                                                                several destinations.

                                                Iftar with the Media
                                                Iftar with media friends is
         Adira Finance Signed a
                                                held to strengthen ties with
         Social Loan Facility with
                                                media friends during the
         MUFG Bank, Ltd Jakarta
                                                month of Ramadan.
         Branch
         Proceeds from the Social
         Loans will be used by
         Adira Finance to provides
         microfinancing to self-
         employed entrepreneur
         (UMKM) within the unbanked
         and underserved segment
         for the purchase of vehicles,
         multipurpose loan and
         durable goods essential to
         their business operations.
         mereka.




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




                                                                       27 June
                                                                      Media Gathering Jakarta
                                                                      Fair Kemayoran 2023
                                                                      The JFK 2023 Media
                                                                      Gathering discusses the
                                                                      activities and promotions
                                                                      that will be present at the
                                25 June                               Jakarta Fair Kemayoran 2023

18 June                         Gathering with Adira
                                                                      event.
                                                                                                                   20 July
                                Finance (watching MotoGP)
Gathering with Adira            Batch 2                                                                           DXPO by Danamon
Finance (watching MotoGP)       An event for fostering                                                            DXPO is an event celebrating
Batch 1                         relationships among various                                                       the Anniversary of Bank
An event for fostering          elements of Adira Finance,                                                        Danamon Indonesia.
relationships among various     including customers, dealer
elements of Adira Finance,      partners, Gardira, and Media
including customers, dealer     Friends. This event is held
partners, Gardira, and Media    in 20 cities across Adira
Friends. This event is held     Finance’s business regions in
in 20 cities across Adira       four batches.
Finance’s business regions in
four batches.




9 May                           4-6 August                             6 August
Halal Bihalal and Watching      Adira Festival Medan                 Gathering with Adira
Movie Together with Media       Adira Festival is a                  Finance (watching MotoGP)
Halal Bihalal and Watching      collaborative event                  Batch 3
Movie Together with Media       between business, CSR, and           An event for fostering
is an engagement event          entertainment. It is also            relationships among various
involving watching movies at    held to celebrate the 33rd           elements of Adira Finance,
the cinema and discussing       anniversary of Adira Finance.        including customers, dealer
the programs to be              Medan was the first city to          partners, Gardira, and Media
introduced throughout 2023.     host the Adira Festival 2023         Friends. This event is held

                                                                                                                   11 August
                                event at Lapangan Benteng,           in 20 cities across Adira
                                Medan.                               Finance’s business regions in
                                                                     four batches.
                                                                                                                  Media Update on Adira
                                                                                                                  Finance’s Financial
                                                                                                                  Performance for the First
                                                                                                                  Half of the Year 2023
                                                                                                                  Media Update 1st Semester
                                                                                                                  Financial Performance, is an
                                                                                                                  event that discusses financial
                                                                                                                  achievements during the 1st
                                                                                                                  semester.




                                                                                                                                                                           25
                                                                                              2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 30
       2023
       EVENT HIGHLIGHTS


          20 August                              4 September
         Gathering with Adira                   National Customer Day
         Finance (watching MotoGP)              National Customer Day
         Batch 4                                (Harpelnas) is an event held
         An event for fostering                 to appreciate all customers
         relationships among various            in Indonesia, especially Adira
         elements of Adira Finance,             Finance’s customers.
         including customers, dealer
         partners, Gardira, and Media                                            8-10 September                    18 September
         Friends. This event is held
         in 20 cities across Adira                                               Adira Festival Surabaya           IICD Corporate Governance
         Finance’s business regions in                                           Adira Festival is a               Award
         four batches.                                                           collaborative event               Adira Finance obtained 14th
                                                                                 between business, CSR, and        IICD Corporate Governance
                                                                                 entertainment. It is also         Award 2023. Nominees for
                                                                                 held to celebrate the 33rd        Top 50 Issuers with Medium
                                                                                 anniversary of Adira Finance.     Capitalization (Mid Cap PLCs).
                                                                                 Surabaya was the second city
                                                                                 to host the Adira Festival 2023
                                                                                 event at Bumi Marinir Karang
                                                                                 Pilang.




                                                 26 October                      1 November
                                                Synergy between Adira            Media Update on Adira
                                                Finance and Zurich Asuransi      Finance’s Q3 Financial
                                                Indonesia                        Performance in 2023
                                                Adira Finance and Zurich         The Q3 Financial
                                                Indonesia held a Press           Performance Media Update,
                                                Conference at Mason              discussing Adira Finance’s
                                                Pine Hotel, Kota Baru            achievements during the
                                                Parahyangan, Bandung,            third quarter of 2023.
          2 October                             West Java, on Thursday,
                                                October 26, 2023. This event
                                                marks the synergy built over
         Home Credit Indonesia
         Acquisition
         On October 2, 2023, Adira
                                                5 years between the two
                                                companies and highlights                                           10-13 November
                                                achievements in protecting
         Finance completed HCI share
                                                2.7 million customers in the                                       Adira Finance Goes to
         purchase transaction by
                                                microinsurance category.                                           MotoGP Sepang
         signing the Deed of Transfer
         of HCI Shares, in which case                                                                              An appreciation program
         Adira Finance only became a                                                                               that invites customers to
         minority shareholder (9.83%).                                                                             watch the MotoGP at Sepang
                                                                                                                   Circuit, Malaysia.




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




                                    6-8 October
                                    Adira Festival Yogyakarta
                                    Adira Festival is a
                                    collaborative event
                                    between business, CSR, and
                                    entertainment. It is also
                                    held to celebrate the 33rd
                                    anniversary of Adira Finance.

17-19 November
                                    Yogyakarta was the third city
                                    to host the Adira Festival 2023

                                                                             13-16 October
                                    event at Stadion Mandala
Adira Festival Jabodetabek          Krida.
Adira Festival is a collaborative
event between business,                                                     Adira Finance Goes to
CSR, and entertainment. It is                                               MotoGP Mandalika
also held to celebrate the 33rd                                             An appreciation program
anniversary of Adira Finance.                                               inviting customers to watch
The Jabodetabek area was                                                    the MotoGP at Mandalika,
the culmination of the Adira                                                Lombok. Approximately 300
Festival as it coincided with                                               selected customers attended
Adira Finance’s anniversary                                                 the event.
date. This event took place
at Transera Waterpark Kota
Bekasi, becoming the fourth
city to host the Adira Festival
2023.




17 October                                                                   8-10 December
DoctorShare Floating                                                        Adira Festival Makassar
Hospital Medical Service                                                    Adira Festival is a
Support                                                                     collaborative event
Medical Service Assistance by                                               between business, CSR, and
RS Apung Doctor Share is a                                                  entertainment. It is also
CSR activity in collaboration                                               held to celebrate the 33rd
with the Dokter Peduli                                                      anniversary of Adira Finance.
Foundation, providing free                                                  Makassar was the final city to
medical services. This activity
took place on Karimun Jawa          22 November                             host the Adira Festival 2023
                                                                            event at Phinis Point Mall
Island, Central Java.                                                       Kota Makassar.
                                    GIIAS Bandung 2023
                                    Adira Finance supported
                                    the Gaikindo Indonesia
                                    International Auto Show
                                    (GIIAS) Bandung 2023 as part
                                    of its commitment to drive
                                    the growth of the automotive
                                    ecosystem.




                                                                                                                                                                                 27
                                                                                                    2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 32
       AWARDS



       January 26                                       January 26                         January 26
       Indonesia GCG Award-VII-2023.                    Indonesia Risk Management          Indonesia Finance Award-V-2023.
       1st The Best Indonesia GCG-2023.                 Award-V-2023. 2nd The Best         2nd. The Best Indonesian Finance
       Category: Multifinance (Assets                   Indonesia Enterprises Risk         - 2023, Category: Multifinance
       IDR20T-30T) – Public Company                     Management – ​​2023. Category:     (Asset IDR20T-30T) - Public
                                                        Multifinance (Assets IDR20T-30T)   Company
                                                        – Public Company




       February 17
       3rd Indonesia Syariah Award 2023.
       Top Full Branch Sharia in the
       Multifinance category

                                                        February 24                        March 10
                                                        Indonesian Public Relations        Marketeers Youth Choice Award.
                                                        Award 2023. Best Public            Silver Winner Leasing Company
                                                        Relations in Company Activities
                                                        in Strengthening Multifinance
                                                        Business Equality Systems
                                                        through Collaboration




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




March 30                            April 12                                           April 12
Indonesian Human Resources          12 Infobank Digital Brand
                                     th
                                                                                       12th Infobank Digital Brand
Awards 2023, Multi finance          Recognition 2023. The Best                         Recognition 2023. The 2nd Best
Category. The Best HR               Leaders Personal Digital Brand                     - Asset Financing Company of
Management for Digital              2023 – Bpk. I Dewa Made Susila                     IDR10 Trillion and Above
Transformation and a Superior       (President Director of Adira
Culture to Maintain and Improve     Dinamika Multi Finance)
the Quality of HR Performance




                                    May 11                                             May 11
April 12
                                    WOW Brand Awards 2023. 2           nd
                                                                                       WOW Brand Awards 2023. 3rd
12th Infobank Digital Brand         place in Motorcycle Leasing                        place in Multipurpose Loans
Recognition 2023. The 3rd
Highest Digital Index - Financing
Companies




                                                                                                                                                          29
                                                                             2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 34
       May 31                                           May 31                             May 31
       Indonesia Financial Top Leader                   Ranked 1st in the Indonesia        Ranked 1st in the Indonesia
       Awards 2023, Asset Category                      Customer Service Quality Award     Customer Service Quality Award
       IDR10T-30T. Mr. I Dewa Made                      (ICSQA) 2023, with the predicate   (ICSQA) 2023, with the predicate
       Susila as the Best Leader in                     “Excellent” Car Financing          “Very Good” in the Motorcycle
       Accelerating Sustainability                      Category                           Financing Category
       Through Providing Reliable
       Financing Service Solutions




       May 31                                           July 6                             July 6
       Indonesia Customer Service                       The Best Performance Multi         4th Corporate Reputation
       Quality Award (ICSQA) 2023,                      finance Company at the             Awards 2023 at Indonesia Most
       with the predicate “Very Good”                   Indonesia CSR Awards 2023, with    Acclaimed Companies Awards
       in the Household Electronics &                   the predicate “Very Good” in the   2023. Multifinance Category >
       Furniture Financing Category                     Asset category > IDR10 trillion    IDR15T




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




August 30                        August 30                                         August 31
TrenAsia ESG Award 2023 in the   Indonesia Best Business                           Indonesia Best Multi finance
Multi finance Action Category    Transformation Award 2023.                        Awards 2023. Prestigious Multi
                                 Excellent                                         finance Indonesia 2023 with
                                                                                   Superior Financial Performance
                                                                                   and Providing Easier Access to
                                                                                   Financing Solutions




September 15                     September 18                                      October 19
Indonesia Most Reputable         14 IICD Corporate Governance
                                  th                                               Top Human Capital Awards 2023.
Companies Award 2023 with        Award 2023. Nominees for                          Mrs. Swandajani Gunadi - Human
the predicate “Good” in the      Top 50 Issuers with Medium                        Capital & Marketing Director: The
Multifinance Category            Capitalization (Mid Cap PLCs)                     High Performing Human Capital
                                                                                   Director 2023




                                                                                                                                                      31
                                                                         2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 36
       October 19                                       October 27                         November 8
       Mr. I Dewa Made Susila: The                      Indonesia Finance Award - VI –     Stellar Workplace Award 2023.
       Most Committed Human Capital                     2023. The Best Indonesia Finance   Top 5 Stellar Workplace Program
       Leader 2023                                      for Multifinance “Multifinance     in Social Era 5.0
                                                        Company” 2023 Platinum Award
                                                        (A) Very Excellent - Category:
                                                        Assets IDR20T-30T




                                                                                           November 27
                                                                                           Best 50 Financial Institution
                                                                                           Awards 2023. Best Customer
                                                                                           Service Reputation Multifinance
                                                                                           > IDR20T Category. From the
       November 8                                       November 8                         Iconomics

       Stellar Workplace Award 2023.                    Stellar Workplace Award 2023.
       Stellar Workplace Recognition in                 Stellar Workplace Recognition in
       Employee Commitment                              Employee Satisfaction.




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




November 29                          December 5                                         December 7
Indonesia Best Digital Finance       Infobank Top 100 CEO & The Next                    Public Company Entrepreneurial
Awards 2023. From Warta              Leader 200 Leader. Mr. I Dewa                      Marketing Awards 2023, from
Economist, Best Digital Finance      Made Susila as one of the TOP 100                  Markplus.inc. Premium Issuer
in Providing Various Innovative      CEOs 2023                                          in the Consumer Financing
and Practical Features (Category                                                        category
total assets IDR10T-30T)




December 8
The Best IT for Public Company
2023 at Indonesia Information
Technology Award - V – 2023 from
the Economic Review. Platinum
Award (A) Very Excellent - Score :   December 13
93.50 - Category: Multifinance       Indonesia Best Brand Award
                                     2023 from SWA. Car Ownership
                                     Credit - Adira Finance (Platinum
                                     Predicate)




                                                                                                                                                           33
                                                                              2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 38
 01
 MANAGEMENT
 REPORT




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




                                                                                                           35
                              2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 40
                 Daisuke Ejima
                 President Commissioner




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




REPORT FROM
BOARD OF COMMISSIONER                                                                                          [SEOJK D.1][GRI 2-22]




Valued Shareholders and Stakeholders,


Looking back at 2023, we report that Adira Finance’s post-
pandemic recovery has made good progress, as reflected
by the Company’s asset growth and improved profitability
despite the emergence of new challenges.


In accordance with our supervisory role, the Board of
Commissioners prioritized supervision of the execution of
various management strategies and efforts during the year.
In our evaluation, the successful execution of key strategies,
prudent risk management, and good corporate governance
were critical to the Company’s achievements, as discussed
further in this report.


MACROECONOMIC CONDITIONS IN 2023
The global macro economy faced various challenges in 2023.
The Russia-Ukraine conflict, surging inflation, and aggressive
rate hikes by the United States Federal Reserve and other
major central banks weighed down the post-pandemic
recovery process.
                                                                                     Adira Finance’s
The Fed raised its benchmark interest rate four times to                             post-pandemic
5.25%-5.50% during 2023. As a result, this put pressure on
emerging markets including Indonesia, and also drove up
                                                                                     recovery continued
the cost of funds globally. In Indonesia, proactive measures                         to accelerate in 2023.
by Bank Indonesia, including a benchmark rate increase to
                                                                                     Leveraging synergy
6%, successfully maintained the financial stability of the
Indonesian system.                                                                   and collaboration with
                                                                                     Bank Danamon as the
Indonesia’s economic growth of 5.05% also exceeded the
                                                                                     parent company and
average global growth of 3.0% according to the International
Monetary Fund, in line with the recovering domestic                                  the MUFG ecosystem,
demand which was able to boost growth. Economic activity                             the management to
and mobility normalized further, which helped bolster the
economy and increase consumer purchasing power, as did
                                                                                     record sound asset and
rising Foreign Direct Investment (FDI).                                              profitability growth
                                                                                     in 2023. Customer
                                                                                     trust and satisfaction
                                                                                     were key external
                                                                                     factors behind the
                                                                                     achievement the
                                                                                     Company’s growth.



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       Full-year inflation was maintained, with the help of                Growth was driven by both organic and inorganic
       government energy subsidies at 2.61%, within the                    means. Organically, we continued to innovate and
       target corridor. In addition, Indonesia successfully                launch new customer and dealer marketing and
       maintained a sizeable trade surplus, which helped                   loyalty programs, which were able to meaningfully
       strengthen the currency. As of December 31, 2023,                   increase direct customer acquisition and retention
       the Rupiah closed at Rp15,416 against the US Dollar                 for     both   automotive     and   non-automotive
       vs. the previous year’s close of Rp15,731.                          financing. This was supported by diversified
                                                                           offerings, as well as collaboration and synergies
       ASSESSMENT OF THE PERFORMANCE OF                                    with Bank Danamon and MUFG Group. Adira
       THE BOARD OF DIRECTORS                                              Finance also participated in various high-visibility
       In line with the improving economic climate in                      national events to strengthen brand awareness
       Indonesia, based on Association of Indonesia                        and attract new customers. The expansion into
       Motorcycle Industry data, industry sales of new                     non-automotive products including multipurpose
       motorcycles recorded growth of 19.4% (yoy) to                       loans    and   durables     continued,   successfully
       6.2 million units in 2023. Meanwhile, based on                      growing by 29.1% (yoy) to IDR8.0 trillion in 2023.
       data from the Indonesian Automotive Industry
       Association (Gaikindo), the sales of new cars in                    As such, Adira Finance successfully recorded new
       the industry was still experiencing a year-on-year                  financing growth of 31.2% (yoy) to IDR41.6 trillion,
       decline of 4.1% (yoy) to 1.0 million units. However,                on the back of strong growth in both automotive
       the opportunity to expand car sales in the future is                and non-automotive. In automotive financing,
       considerable, considering the still low penetration                 Adira Finance regained market share with new
       of cars.                                                            motorcycles sales reaching 602 thousand units
                                                                           and new car unit sales reaching 50 thousand
       In the view of the Board of Commissioners,                          units, translating to 9.7% and 5.0% market share
       the Board of Directors performed well in 2023,                      respectively. In the non-automotive segment, the
       successfully       overcoming           multiple       challenges   Company successfully expanded its offerings in
       to lead Adira Finance to record sound asset                         the form of multipurpose loans and durables.
       and profitability growth. Customer trust and
       satisfaction with Adira Finance were key external                   In addition, new sharia-based financing increased
       factors behind the achievement of above industry-                   by 33.8% to IDR8.9 trillion in 2023, showing that
       average growth.                                                     the Company’s strategy to promote and market
                                                                           sharia products through sharia business channel
       The management also successfully carried out                        networks and channel sales in the shariah
       its strategic objectives of enhancing automotive                    community has been successful.
       and non-automotive growth. In addition, Adira
       Finance has also taken initiatives to enhance                       Inorganic growth was pursued as          part of the
       customer retention by introducing a range of more                   strategy to further develop the Company’s non-
       comprehensive products through collaboration                        automotive business and accelerate scale-up of
       with the MUFG ecosystem. At the same time,                          the business. To this end, Adira Finance completed
       the Company maintained the sustainability and                       the acquisition of 9.83% share ownership of PT
       stability of its business through prudent risk                      Home Credit Indonesia (HCI) in the third quarter of
       management           to    consistently      maintain       asset   2023 together with Krungsri Bank (as the majority
       quality and liquidity. On the sustainable finance                   shareholder). We expect this transaction can
       and Environment, Social and Governance (ESG)                        help to deepen our strategic collaboration, thus
       front,     the   Company         also    made      measurable       enabling us to reach a wider market as well as to
       progress.




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                                                                                                   and Analysis                Responsibility




strengthen our market presence in the country.                Bank Danamon and MUFG group as well as Adira
In addition, Adira Finance is also in the process             Finance’s financial and business performance,
of acquiring PT Mandala Finance (MFIN). This                  have positively impacted investor confidence
transaction is expected to enhance and expand                 in Adira Finance. Subsequently, Adira Finance
financial services in Indonesia through synergy               successfully            had two bonds issuance in 2023
and collaboration among the MUFG ecosystem.                   which were oversubscribed. This indicates that
                                                              Adira Finance continues to be a trusted name in
Digitalization of the Adira Finance ecosystem                 the investor market, as reflected by its strong and
continued to advance, with optimalization of sales            stable credit ratings issued by Pefindo, Moody’s,
through digital applications and platforms such as            and Fitch.
Adiraku, Momobil.id, Momotor.id, Moservice.id and
dicicilaja.com. Each of these digital platforms has           As a result, Adira Finance successfully ended the
been continually enhanced for improved customer               year with a net profit increase of 21.1% (yoy) to
experience and satisfaction. In combination, the              IDR1.9 trillion in 2023, and was well positioned for
goal of having these diverse digital channels is              future growth
to create a comprehensive digital ecosystem
together with Adira Finance’s physical branches               SUPERVISION OF CORPORATE STRATEGY
that is able to increase engagement and retention             The Board of Commissioners has consistently
by meeting consumers’ financing and vehicle                   monitored, supervised and advised the Board
needs at every stage.                                         of Directors with regard to the achievement and
                                                              realization of Adira Finance’s strategy and targets.
In terms of ESG, the Company has partnered with               Regular meetings, supplemented by additional
35 electric vehicles (EV) producers, supporting               meetings and discussions as necessary, were held
Indonesia’s transition to clean energy. Furthermore,          to review the formulation and execution of the
the Company had also signed a deal with MUFG                  Company’s strategies and policies. Throughout
and Bank Danamon for social loans facilities                  2023, the Board of Commissioners held 7 internal
intended to advance microfinancing to MSME                    meetings, as well as 6 joint meetings with Directors.
entrepreneurs in untapped segments for vehicle
purchases, multipurpose loans and durable goods               Throughout 2023, the Board of Commissioners
essential to their business operations.                       supervised the preparation and implementation
                                                              of the Company’s strategy and policies, included
Growth was accompanied by sustained healthy                   strengthening and regaining market share in
asset quality, which was driven by the steps taken            the automotive business; diversifying into non-
by the Board of Directors. The Non Performing                 automotive products; strengthening customer
Finance (NPF) ratio was manageable at 1.9% in 2023.           retention; accelerating the digitalization process
The management also successfully maintained                   within the organization and the ecosystem;
appropriate liquidity levels throughout the year,             and maintaining adequate liquidity to fund the
supported by the management’s efforts to actively             Company’s business needs and all of its financial
secured diversified funding sources, through good             obligations.
joint financing support from Bank Danamon as
the parent company, as well as external funding               The Board of Commissioners also supervised the
from both bank loans as well as bond issuance.                continued implementation of Good Corporate
Furthermore, the Company’s strong domestic and                Governance (GCG) including risk management,
international credit ratings, which reflect strong            and the progress of the Company’s sustainability
shareholders support and business synergy with                strategy as been set forth in Adira Finance’s




                                                                                                                                                             39
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Page 44
       Sustainability Action Plan (RAKB), all of which are              In our view, the fundamental improvements
       deemed important to the Company’s development.                   achieved by Adira Finance in 2023, which are
                                                                        reflected by its asset and profitability growth, will
       Overall, we believe that the Board of Directors has              support continued growth for the Company in
       effectively cascaded the corporate strategy of the               2024. Product and channel diversification will be
       Company into policies and actions that have been                 further backed by strengthening collaboration
       able to successfully recover market share and                    with Bank Danamon and other MUFG ecosystems,
       position the organization for future growth.                     including Home Credit Indonesia. Meanwhile,
                                                                        the Mandala Finance acquisition is expected
       Going forward, the Board of Commissioners will                   to close sometime in 2024, which will further
       continue to supervise the policies and strategy                  strengthen    the   Company’s     reach.   Together,
       implemented by the Board of Directors, to ensure                 these developments will expand Adira Finance’s
       that     the     management           consistently     applies   ecosystem and enable it to offer a more diverse
       disciplined risk management practices to achieve                 set of solutions for its customers which in turn will
       sustainable growth.                                              increase loyalty and retention.


       PERSPECTIVE ON THE BUSINESS                                      In terms of cost structure, the Company also goes
       PROSPECTS PROPOSED BY THE BOARD                                  into 2024 with efficiencies achieved through
       OF DIRECTORS                                                     digitalization and HR reorganization, plus increased
       The Board of Commissioners agrees with the                       productivity from product diversification and
       management’s assessment that the conditions in                   cross-sell. Adequate liquidity and diversification
       2024 are likely to be challenging, but that growth               of funding sources continued to be well-balanced,
       opportunities exist, especially with the expected                as reflected by Adira Finance’s strong and stable
       successful conclusion of the presidential and                    ratings.
       general elections at the start of the year. In addition,
       the Indonesian economy remains vulnerable to                     As Adira Finance continues to explore new
       global trade disruptions, price fluctuations in its              opportunities such as electric vehicle (EV) and
       key commodity exports of coal and crude palm oil,                MSME financing, we are therefore confident that
       and further policy tightening among others.                      the Company has considerable room for growth.


       As such, the Ministry of Finance predicts that                   In summary, the Board of Commissioners believes
       growth for the Indonesian economy will continue                  that the Board of Directors has taken the right
       to be stable at around 5.2%, supported by robust                 steps to position the Company for the challenges
       household spending and by increased government                   ahead by prudently safeguarding the Company’s
       spending. Inflation is also expected to stay under               risk exposure and expanding its markets and
       control. Thus, Gaikindo projects relatively stable               offerings, supported by digitalization and rigorous
       new car sales growth of 1.1 million units, while                 compliance practices.
       AISI projects sales of new motorcycles reaching
       6.2-6.5 million units, and APPI projects financing
       receivables growth from multifinance companies
       of 12-13% in 2024.




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EVALUATION OF CORPORATE                                          Overall, Board of Commissioners is of the opinion
GOVERNANCE                                                       that the principles of good corporate governance
In the evaluation of the Board of Commissioners,                 continue to be satisfactorily implemented at Adira
Good Corporate Governance (GCG) was properly                     Finance, in line with the Company’s commitment
implemented     and    upheld     during    the   year           to building a business that is anchored by rigorous
throughout the Company’s operations. This was                    risk       management                 and      internal            controls          as
supported by comprehensive risk management                       safeguards for sustainable growth.
and internal control systems, as well as good
management by the Board of Directors with the                    MANAGEMENT OF THE
support of the Board of Commissioners and Sharia                 WHISTLEBLOWING SYSTEM
Supervisory Board.                                               As part of GCG enforcement, Adira Finance has
                                                                 established          a    Whistleblowing                   System              (WBS)
To ensure the adequacy of risk identification,                   mechanism to serve as a channel for complaints
measurement, control, and monitoring processes,                  and reports of infringements. The implementation
Adira Finance follows the risk management                        of the WBS is directly supervised by the Board of
practices of Bank Danamon as the parent company.                 Commissioners with the assistance of the Audit
In addition, Adira Finance has also implemented                  Committee, and the Board of Commissioners
the Anti Money Laundering and Terrorist Financing                provides advice to the Board of Directors as needed
(AML/TF) policies, as well as risk management and                on improving the quality of WBS implementation.
governance policies related to the usage and role                In 2023, a number of reports and cases were
of information technology (IT) in consideration                  communicated through the WBS, which were
of the Company’s digital transformation and the                  followed up in accordance with the applicable
growing role of IT in the organization’s operations.             rules and regulations.


As such, the Company’s self-assessment of GCG,                   ASSESSMENT OF THE COMMITTEES
which was based on the Financial Health Level                    UNDER THE BOARD OF COMMISSIONERS
of Financing Companies following the direction                   In executing its supervisory duties, the Board
of the Financial Services Authority (Otoritas                    of Commissioners is assisted by a number of
Jasa Keuangan or OJK), resulted in a #1 rating,                  Committees, namely the Audit Committee, the
indicating exceptional GCG implementation. In                    Nomination and Remuneration Committee, the
addition, Adira Finance’s AMT-CML program once                   Risk Monitoring Committee, and the Governance
again received a “Good” score, providing further                 Committee.
confirmation of the quality of the Company’s
GCG practices. The Company’s ASEAN Corporate                     In 2023, all of these Committees performed
Governance    Scorecard    from    the     Indonesian            their      duties        and      responsibilities                 satisfactorily
Institute for Corporate Directorship (IICD), an                  and played an important role in supporting
independent third party, moreover categorized                    the Board of Commissioners to carry out its
Adira’s GCG practices as “Very Good”, with an                    supervisory function. This assessment is based on
overall weighted score of 98.20 compared with                    various criteria, which include the frequency of
the previous year’s score of 94.58. The Company                  meetings, meeting conduct, the level of meeting
was named among the Top 50 Mid Cap PLCs at                       attendance, the competence of the members,
the 14th IICD Corporate Governance Award 2023,                   performance achievements and the quality of the
a prestigious award organized by the Indonesian                  recommendations.
Institute for Corporate Directorship (IICD).




                                                                                                                                                                   41
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       The Audit Committee monitored and evaluated the                     In doing so, the Company strives to empower
       planning and implementation of the Company’s                        communities and consumers in a sustainable
       internal audits, and followed up on audit reports                   manner that will deliver long-term benefits for all
       with regard to mitigatory actions. The Audit                        concerned. The goal is to be a leading multi-finance
       Committee also evaluated and assessed the                           company that contributes to the achievement of
       Company’s financial statements, forwarding any                      Sustainable Development Goals (SDGs) through
       significant findings to the Board of Commissioners                  our aspirations, hopes, and goals for growth.
       for further consideration.
                                                                           In line the Company’s commitment to advancing
       The Nomination and Remuneration Committee                           the SDGs, the Company has disbursed financing
       identified       and        nominated         new       member      to unbanked MSMEs (Micro, Small and Medium
       candidates for the Board of Commissioners,                          Enterprises) as its contribution towards increasing
       Board of Directors and the Sharia Supervisory                       financial inclusion, expanded its ESG initiatives and
       Board, including determining the required criteria                  pushed to mitigate the Company’s environmental
       and competencies. Additionally, this committee                      footprint on its surroundings
       provided       recommendations            on     remuneration
       packages for the Board of Commissioners and the                     Under the first pillar of CSV, namely Sahabat Lokal
       Board of Directors.                                                 (Local Best Friends), Adira Finance held various
                                                                           initiatives to advance tourism, culture, local
       The Risk Monitoring Committee assessed potential                    wisdom and Micro, Small and Medium Enterprises
       risks related to financing activities, operations,                  (MSMEs). In 2023, the annual Adira Festival
       credit and market developments. Furthermore,                        called “Festival Kreatif Lokal 2023” was held on a
       this committee was tasked with evaluating any                       bigger scale in five cities nationwide, supporting
       new regulatory policies and developments that                       local businesses and cultural activities as part of
       may impact the Company’s business activities.                       connecting with communities.


       The     Governance          Committee         examined       and    Under the second pillar of CSV, Adira Peduli (Adira
       evaluated the Company’s framework and policies                      Care), the Company engaged in providing social
       pertaining        to    Good      Corporate        Governance       and environmental assistance, including creating
       (GCG) practices. This committee also ensured                        employee volunteering opportunities to carry out
       that the GCG principles have been adequately                        environmental initiatives in collaboration with
       implemented            in   the    Company’s           day-to-day   Bank Danamon.
       operations and activities.
                                                                           Finally, under the third pillar of Mitra CSR Adira
       SOCIAL AND ENVIRONMENTAL                                            Finance   (Adira   Finance’s    CSR   Partners),   the
       RESPONSIBILITY                                                      Company continued to collaborate with partners
       Adira Finance takes its social and environmental                    to provide health care and educational assistance.
       responsibilities seriously. Throughout 2023, the
       Company continued to create additional value                        Furthermore, the Company has taken various
       and benefits for stakeholders through various                       measures to reduce waste and mitigate its carbon
       corporate social responsibility and environmental                   emissions, towards reducing its environmental
       programs, in alignment with its commitment to                       footprint for a more sustainable future.
       Creating Shared Value (CSV).




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CHANGES TO THE COMPOSITION OF THE                                APPRECIATION & CLOSING REMARKS
BOARD OF COMMISSIONERS                                           We         are    well      aware         that        Adira         Finance’s
At the Annual General Meeting of Shareholders                    achievements in 2023 would not have been
(AGMS) dated April 4, 2023, the shareholders                     possible without the support and confidence of
approved Mr. Yasushi Itagaki’s resignation as                    our stakeholders. In a dynamic and competitive
the Company’s President Commissioner with                        market, Adira Finance has successfully grown
gratitude for this service and dedication to the                 market share, strengthened its capabilities, and
Company.                                                         continued to delivers CSR contributions, while
                                                                 expanding its sustainable finance practices.
The AGMS also approved the appointment of
Daisuke Ejima as the new Company’s President                     The Board of Commissioners wishes to express its
Commissioner, effective after passing the Fit and                gratitude to the Board of Directors, as well as to the
Proper Test from OJK.                                            management and all employees of the Company
                                                                 (“Sahabat Gardira”), for their efforts to advance the
The   current   composition     of   the   Board     of          Company. We also want to thank our shareholders,
Commissioners is as follows:                                     regulators, business partners and dealers, as well
President Commissioner         : Daisuke Ejima                   as stakeholder for their support and confidence.
Independent Commissioner : Krisna Wijaya                         Finally, we want to thank our valued customers
Independent Commissioner : Manggi Taruna Habir                   for the loyalty and trust. Thank you all for your
Commissioner                   : Eng Heng Nee Philip             contribution to our success.
Commissioner                   : Congsin Congcar
Commissioner                   : Hafid Hadeli                    We are optimistic that Adira Finance will continue
                                                                 to advance and overcome challenges through hard
On behalf of the Board of Commissioners, I would                 work and focused implementation of customer-
like to thank the shareholders for their trust and               centric strategies to deliver sustainable value and
extend our appreciation to Mr. Yasushi Itagaki for               growth for our shareholders and society.
his dedication and contribution to the Company.
We wish him continuous success in his future
endeavors.




                                           Jakarta, March 4th, 2024




                                                Mr. Daisuke Ejima
                                           President Commissioner




                                                                                                                                                                43
                                                                                   2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 48
       THE BOARD OF COMMISSIONERS




               Hafid Hadeli                          Manggi Taruna Habir        Daisuke Ejima
               Commissioner                          Independent Commissioner   President Commissioner
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                                                                               and Analysis                  Responsibility




Krisna Wijaya              Congsin Congcar                                                    Eng Heng Nee Philip
Independent Commissioner   Commissioner                                                       Commissioner
                                                                                                                                           45
                                                            2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 50
                 I Dewa Made Susila
                 President Director




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




Dear Respected Shareholders and Stakeholders,


New challenges and opportunities emerged during 2023, in
line with Indonesia’s strong and sustained economic growth
amid global economic uncertainty.


Adira Finance successfully navigated dynamics of the
economy in 2023 to record asset growth and profitability.
The Company has carried out various initiatives to unlock
opportunities, and strengthen synergies and collaboration
                                                                                        In recent years,
with Bank Danamon as the Parent Company as well as with
MUFG’s ecosystem. These initiatives bolstered Adira Finance                             Adira Finance has
to increase asset growth and record positive performance in                             implemented a strategy
2023, as discussed in this report.
                                                                                        to continuously
MACROECONOMIC AND INDUSTRY ANALYSIS                                                     strengthen its
                                                                                        automotive and non-
Global and Domestic Economic Landscape
Global economic conditions were still shrouded by uncertainty                           automotive businesses.
at the end of 2023, primarily due to monetary tightening                                In 2023 the Company’s
by developed countries to manage inflation. Additionally,
                                                                                        performance
geopolitical conditions still posed risks to economic growth
prospects.                                                                              demonstrated its
                                                                                        recovery with recorded
Developed countries such as the United States continued to
face above target with inflation, high interest rates, and rising
                                                                                        financing receivables
fiscal pressures which shadowed the weakening economy.                                  of IDR55.7 trillion. This
Meanwhile, other developed countries such as China still
                                                                                        financing receivables
faced the challenge of post-COVID-19 economic weakness
due to softening domestic demand.                                                       has surpassed pre-
                                                                                        COVID-19 pandemic
Meanwhile, Indonesia's economic growth remained strong
amidst uncertain global economic conditions. Throughout
                                                                                        amounts. Adira
2023, Indonesia's economy grew by 5.05%. Economic growth                                Finance’s asset
remained strong, supported by solid domestic demand and
                                                                                        and profitability
continued recovery in the tourism sector. However, export
performance in 2023 decreased by 11.33% to USD258.2 billion                             growth is the result
due to weakening global demand and falling commodity                                    of implementing
prices.
                                                                                        initiative strategies as
                                                                                        well as synergy and
                                                                                        collaboration with Bank
                                                                                        Danamon as the parent
                                                                                        company and also with
                                                                                        the MUFG ecosystem.

                                                                                                                                                             47
                                                                                2023 Annual Report PT Adira Dinamika Multi Finance Tbk
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       Furthermore, in line with the increase in the                     consumer      demand,        notwithstanding        higher
       United States federal funds rate and in response                  inflation and interest rate challenges to demand.
       to increasing global uncertainty, Bank Indonesia
       raised the benchmark interest rate a couple of                    STRATEGY, CHALLENGES AND RESULTS
       times to 6% from 5.5% in 2022. Consumer Price                     In recent years, Adira Finance has implemented a
       Index (CPI) inflation in 2023 was 2.61% (yoy), lower              strategy to continuously strengthen its automotive
       than inflation in 2022 which was recorded at 5.51%                and   non-automotive         businesses.     In   addition,
       (yoy).                                                            the Company has also carried out initiatives to
                                                                         increase customer retention by presenting a
       Multifinance Industry and Automotive                              more comprehensive range of products through
       Market                                                            synergy    with    the   MUFG        ecosystem,      while
       Adira Finance’s growth is closely related to the                  maintaining business sustainability and stability
       development of the Indonesian financing industry                  through prudent risk management to maintain
       and automotive market. From the industrial                        asset quality and liquidity.
       side, the semiconductor supply limitations were
       resolved in 2023. The positive trend was                  also    In 2023, Adira Finance implemented several
       supported by improved export demand and                           strategies and policies in order to maintain its
       economic activity outside Java. These phenomena                   position in the market, namely:
       drove motorcycle sales during the year to exceed
       projections. Based on data from the Indonesian                    (1) Strengthen and gain market share in the
       Motorcycle Industry Association (AISI), motorcycle                   automotive        business        through      product
       sales reached 6.2 million units, growing by 19.4%                    diversification    and      by    providing      various
       compared to the previous year.                                       attractive sales programs for customers, as
                                                                            well as strengthening good relations with our
       Meanwhile, based on data from the Association                        dealers.
       of Indonesian Automotive Industries (Gaikindo),                   (2) Expand        networks      to     non-automotive
       car sales throughout 2023 reached 1.0 million                        businesses by continuing to diversify the
       units, a slight decrease of 4.1% compared to                         products offered to support business growth
       2022. This decrease resulted from a slowdown in                      such as durables and multipurpose loans.
       the automotive market in the second semester,                     (3) Increase customer retention by offering loyalty
       stemming from increased interest rates and                           and referral programs, as well as conducting
       slowing economic growth. However, the potential                      cross-selling     based    on     needs   to   existing
       to increase car sales is still very high in the future,              consumers. Thus providing a better customer
       considering that car penetration is still low.                       experience to support the growth of the
                                                                            Company’s financing.
       The      financing      industry     experienced       positive   (4) Accelerate       digitalization        within      the
       growth, as reflected by the increase in receivables.                 Company and its ecosystem to improve
       Based on data from the Financial Services Authority                  business efficiency and effectiveness such
       (OJK), total financing receivables, including joint                  as performing digital/automation processes
       financing, grew by 15% (yoy) to IDR659.9 trillion.                   and investing in digital platform (Adiraku,
       Meanwhile, the Non-Performing Financing (NPF)                        momobil.id, momotor.id, dicicilaja.co.id and
       ratio in December 2023 amounting to 2.44%,                           etc).
       slightly higher than in December 2022. These                      (5) Continue to manage its asset quality in order to
       conditions point to the continued recovery of                        keep the NPL ratio under control by applying
                                                                            prudent risk-management principles.




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(6) Secure and manage sufficient liquidity to fund                Continuous Bonds VI Phase I and Continuous
    business requirement and to meet all financial                Mudharabah Bonds V Phase I in July 2023,
    obligations.                                                  amounting to IDR2.0 trillion, followed by the
                                                                  Continuous Bonds VI Phase II and Continuous
Formulation and Execution of Strategy                             Mudharabah Bonds V Phase II in November
These strategies and policies were established                    for IDR1.55 trillion. Both were oversubscribed,
by the Board of Directors, with advice and                        the former by 2.3x and the latter by 2.6x, which
guidance from the Board of Commissioners. The                     demonstrates Adira Finance’s high credibility in
Company’s corporate business goals, targets,                      the bond investor community. In addition, Adira
and commitments are set forth in the Company’s                    Finance signed a Social Loan facility with MUFG
Sustainable     Finance   Action   Plan   (SFAP),     in          Bank Ltd., on 20 July 2023, the first of its kind for a
alignment with the Sustainable Development                        multi-finance companies in Indonesia to promote
Goals (SDGs).                                                     financial inclusion.


The Board of Directors is also responsible for                    Adira Finance successfully maintained the highest
implementing the strategies and policies that                     possible national and international investment
have been established. To this end, the Board of                  grade ratings with an idAAA/stable assessment
Directors periodically and continuously monitored                 from the national rating agency (Pefindo), and a
and evaluated the Company’s progress in relation                  BBB rating from the international rating agency
to targets and objectives at all organizational                   Fitch Rating. Additionally, Moody’s upheld its
levels, making adjustments as necessary with                      international rating of Baa1/stable at the end of
consideration of the business landscape and                       2023, which is higher than the national sovereign
inputs from stakeholders.                                         rating of Indonesia, citing strong shareholders
                                                                  support and business synergy with Bank Danamon
Funding Activities                                                and MUFG group, as well as Adira Finance’s solid
During 2023, Adira Finance maintained diversified                 capital structure and profitability, asset quality
funding sources that included joint financing                     and liquidity.
with its Parent Company, Bank Danamon, as well
as external borrowing which includes bank loans                   New Financing Disbursement
(onshore and offshore) and bonds. All the offshore                Continuing the trend of the previous year, the
borrowing facilities were fully hedged to mitigate                recovery of business activities boosted new
the risk of foreign exchange and interest rate                    financing growth for the industry as the domestic
volatility.                                                       economy          and      consumer                 purchasing              power
                                                                  recovered. Adira Finance’s new financing in
As of the end of 2023, this joint financing                       2023 was recorded at IDR41.6 trillion, increasing
represented 47% of the Company’s managed                          by 31% (yoy) from IDR31.7 trillion in 2022. The
receivables.    Meanwhile,   the   Company’s     total            Company realized its objective of strengthening
borrowings in December 2023 increased by 52.7%                    its automotive business, with its car financing
to IDR16 trillion, consisting of bank loans (onshore              and motorcycle financing market share growing
& offshore) and bonds & mudharabah bonds, each                    to 9.7% and 5.0%, respectively, compared to 8.2%
contributing 58%:42%. As a result, the gearing                    and 4.0% in 2022. Growth of Adira Finance’s new
ratio increased to 1.5 times in 2023 from 1.0 times               financing was driven by attractive and well-
in 2022, far below the regulation of 10 times.                    executed sales programs at both national and
                                                                  local branch levels, as well as loyalty programs that
As part of the Company’s efforts to diversify its                 successfully increased customer retention in 2023.
sources of funding, Adira Finance issues bonds                    Special programs were also rolled out to enhance
on an annual basis. Adira Finance issued the                      good relations with business partners.




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       Conventional financing continued to dominate                       As at Desember 2023, electric vehicle financing has
       new financing, contributing 79% of new financing                   shown an upward trend, reached IDR189 billion.
       while sharia financing contributed 21% of total
       new financing. Sharia’s new financing posted                       Geographically, 50% of the total new financing
       34% growth reaching IDR8.9 trillion in 2023. Sharia                was contributed by Java, while the remaining 50%
       financing expansion was supported by aggressive                    was from outside Java. Regionally, the Greater
       marketing, the expansion of sales channels in                      Jakarta area contributed 26%, Java (excluding
       sharia communities, public education campaigns,                    Greater Jakarta) 24%, Sumatra 21%, Sulawesi 14%,
       and products such as AMANAH (Adira Multi Dana                      Kalimantan 9%, and Bali and Nusa Tenggara 6%.
       Syariah), a multi-financing solution based on
       Sharia principles.                                                 New financing growth was backed by focused
                                                                          efforts to acquire and retain customers through
       Based on segment, the distribution of total                        both digital and physical channels. On the digital
       new financing across car, motorcycle, and non-                     side, in 2023 Company optimized sales through
       automotive segments stood at 43%, 38%, and                         digital channels such as Adiraku, and further
       19%, respectively, in 2023. In terms of units, the                 developed momobil.id and momotor.id as its
       Company booked new financing for 1.2 million                       digital platforms for vehicles. The Company also
       units, up to 26% from 2022. Car financing increased                continued to develop dicicilaja.com, its multi-
       by 19% (yoy) to 96 thousand units consisting of 50                 purpose digital loan platform. Through different
       thousand new car units and 46 thousand used car.                   digital platforms complement Adira Finance’s
       Meanwhile, motorcycle financing rose significantly                 core offerings to offer convenient, easily accessed
       by 32%, mainly due to the increase in the number                   financing solutions at all stages of a customer’s
       of new motorcycle units to 602 thousand units, an                  needs,     thereby      driving   customer    acquisition
       increase of 40% (yoy).                                             and sales. In terms of non-digital networks,
                                                                          Adira Finance continued to selectively expand
       Based on the amount of new financing, motorcycle                   the Company’s extensive network in areas with
       financing rose by 39% (yoy) to IDR15.7 trillion,                   high potential.      As of December 31, 2023, Adira
       consisting of new motorcycle financing of IDR13.4                  Finance operated 466 networks all over Indonesia
       trillion and used motorcycle financing of IDR2.3                   (including sharia branches), up from 459 at the
       trillion. Meanwhile, car financing was recorded                    end of 2022.
       at IDR17.8 trillion, a 26% (yoy) increase, consisting
       of new car financing of IDR11.8 trillion and used                  In alignment with Adira Finance’s efforts to
       car financing of IDR6.0 trillion. In addition,                     support the growth of the automotive ecosystem,
       disbursement           of    non-automotive            financing   Adira Finance initiated various events in 2023. Adira
       increased by 29% (yoy) to IDR8.0 trillion.                         Finance held Adira Festival 2023 activities in 5 big
                                                                          cities (Medan, Surabaya, Yogyakarta, Jabodetabek,
       In accordance with rising public interest in electric              and Makassar) from August to December 2023
       vehicles and to support the growth of the electric                 such as Local Creative Festivals (“Pasar Rakyat”,
       vehicle ecosystem in Indonesia, Adira Finance                      cultural    parades,     local    music   performances),
       provides financing for environmentally friendly                    automotive     fairs,     various   bazaars   and   paid
       vehicles such as electric motorcycles and electric                 concerts through Musikaria Concerts, as well as
       cars from several manufacturers of various brands.                 other exciting events. Previously, Adira Finance




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




held various major exhibitions in Indonesia during                   previous year’s 13% in 2022. The acceleration of this
2023, including the Indonesia International Motor                    trend reflects the Company’s successful business
Show (IIMS), Jakarta Fair Kemayoran exhibition,                      diversification and expansion into non-automotive
and the Gaikindo Indonesia International Auto                        products, in collaboration with Bank Danamon
Show (GIIAS), and other exhibition events.                           and MUFG.


As one of the strategies to accelerate inorganic                     In terms of funding, in 2023, 47% of the managed
business growth, on June 23, 2023, the Company                       receivables of the Company was funded by a joint
signed a conditional sale and purchase agreement                     financing scheme with Bank Danamon, and the
in relation to the takeover of 10% (ten percent) of                  remaining 53% came from the Company’s external
all shares issued by PT Mandala Multifinance Tbk                     borrowing and equity.
(MFIN). This transaction is expected to strengthen
and   expand     financial    services    in     Indonesia           Sustainable Financing
through    synergy   and     collaboration       between             Adira         Finance         maintained                its      commitment
MUFG ecosystem. Furthermore, on October 2,                           to         holistically        advancing                the          Sustainable
2023, Adira Finance completed the HCI share                          Development Goals (SDGs) and integrating the
purchase transaction by signing the Deed of                          principles of sustainable finance into its operations,
Transfer of HCI Shares, of which Adira Finance only                  with reference to the Sustainability Accounting
became a minority shareholder (9.83%). We expect                     Standards Board (SASB) for the consumer finance
this transaction can help to enhance our strategic                   sector. A Sustainable Finance Action Plan has
collaboration, enabling us to reach a wider market                   been established and implemented, serving as
as well as to strengthen our market presence                         the foundation for incorporating Environmental,
in the country. Ultimately, through stronger                         Social, and Governance (ESG) and sustainable
collaboration within MUFG ecosystem, we hope                         finance practices throughout its operations.
that we can provide better service to customers
and partners.                                                        Adira Finance expanded its sustainable financing
                                                                     portfolio in 2023 by signing a Social Loan facility
Financing Receivables                                                with MUFG Bank on July 20, 2023 to provide
After experiencing a significant drop in 2021 due                    microfinancing to Micro, Small, and Medium
to the COVID-19 pandemic, in 2023 the Company’s                      Enterprise           (MSME)             entrepreneurs                within           the
performance demonstrated its recovery with                           unbanked and underserved segment for the
recorded financing receivables of IDR55.7 trillion,                  purchase of vehicles, multipurpose loan and
a   25%   year-on-year   increase.       This    financing           durable goods that are essential to their business
receivables has surpassed pre-COVID-19 pandemic                      operations. This segment typically lacks access
amounts. This growth is in line with the increase in                 to capital, and by doing so, the Company aims to
the Company’s new financing disbursement.                            increase financial inclusion. At the end of 2023,
                                                                     Adira Finance’s total loans to the MSME sector
Similar to 2022, the automotive segment remained                     reached a portion of 24.3%, totalling IDR10.1 trillion
the   majority   contributor     to   the       Company’s            with healthy asset quality.
managed receivables in 2023, accounting for
85%, with 51% attributed to cars and 34% to                          The provision of these Social Loans is further
motorcycles.     Meanwhile,     the   non-automotive                 guided          by     Adira           Finance’s        Social         Financing
segment contributed 15%, an increase from the                        Framework, which is aligned with the International




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                                                                                          2023 Annual Report PT Adira Dinamika Multi Finance Tbk
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       Capital Market Association (ICMA) Social Bonding                     Financial Performance vs Targets for
       Principles and the Loan Market Association                           2023
       (LMA)      Social    Loan     Principles.      The     Company       Bolstered by the continued improvement in
       has also obtained a second party opinion from                        domestic economic conditions, Adira Finance
       Sustainalytics, which describes Adira Finance’s                      successfully   improved    financial        performance
       Social      Financing        Framework          as     “credible     compared to 2022. Adira Finance’s net profit
       and impactful and aligns with the four core                          recorded a 21.1% year-on-year increase, reaching
       components of the Social Bond Principles 2021                        IDR1.9 trillion in 2023. This increase was driven
       and the Social Loan Principles 2023”.                                by the growth of total revenue, which increased
                                                                            by 14.0% (yoy) toIDR9.5 trillion, in line with the
       The Company also provides financing for electric                     increased growth of the Company’s new financing
       motorcycles and electric cars (EV). To support                       disbursement. As such, the Return on Assets (ROA)
       adoption and strengthen its market position,                         and Return on Equity (ROE) for the Company were
       Adira Finance has established partnerships with                      respectively 8.6% and 18.7% in 2023.
       35 EV brands in Indonesia, in anticipation of future
       market growth.



                         Description                                      Unit                    Target 2023         Realization 2023

        New Financing Disbursement                       IDR trillion                                      38.0                   41.6

        Managed Receivables                              IDR trillion                                       51.2                  55.7

        Net Profit After Tax                             IDR trillion                                           1.5                1.9

        Non-Performing Financing Ratio                   % of Managed Receivables                          ±2%                    1.9%
        (including Joint Financing)

        New Car Market Share                             % Domestic New Car Sales                          4.7%                  5.0%

        New Motorcycle Market Share                      % Domestic New Motorcycle Sales                   9.0%                  9.7%



       In line with the increase in the Company’s borrowing, interest expense increased by 40% (yoy) to IDR982
       billion. On the other hand, operational costs remained under control despite business expansion, by
       leveraging operating efficiencies from digital technology and internal as well as internal and external
       synergies.


       Total assets increased by 24.5% to IDR31 trillion. This improvement was primarily driven by a 25% (yoy) rise
       in financing receivables to IDR27.6 trillion. Asset quality was maintained, with NPF of 1.9% at the end of
       2023, below the industry average.


       BUSINESS PROSPECTS
       Global economic growth is expected to slow in 2024, with the IMF projecting a 2.9% growth compared
       to the 3.0% projection for 2023 due to high interest rates, increased energy prices, continued geopolitical
       tensions, and a possible slowdown for the United States and China as the two largest world economies.
       On the other hand, the Indonesian economy is projected to see stable or slight growth at around 4.8%-
       5.0%, although further global tightening or commodity price declines could negatively affect growth.
       However, businesses that put off major decisions until the 2024 Q1 presidential and general elections are
       likely to start making major decisions thereafter. The elections themselves are also typically accompanied
       by higher household spending, which will positively impact the economy.




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




As such, the domestic automotive industry is                    and competencies to increase market share in the
predicted to record positive performance in                     automotive portfolio, boosting sales in the non-
2024, especially in the new car segment.            In          automotive portfolio, fostering a customer-centric
2024, Gaikindo projects the sales of new cars to                mindset        and       expertise,            enhancing              customer
reach around 1.1 million units, while AISI projects             retention        rates,      optimizing               productivity,                 and
sales of new motorcycles of between 6.2 million                 reinforcing digital capabilities.
and 6.5 million units. In the financing industry,
APPI projects the growth of receivables from                    This was carried out by strengthening the
multifinance companies to reach around 12%-13%                  organization,                productivity                     improvement,
(yoy).                                                          development of HR through an improved learning
                                                                ecosystem, developing a culture which supports
In this dynamic market, Adira Finance will push to              business initiatives, innovation and employee
strengthen its market position through diversified              productivity, enhancing digital capabilities, and
products and attractive sales programs in the                   improving the role of change management.
automotive sector, supported by MUFG group
synergies for funding and cross-selling, and by                 To do so, special attention was paid to three
programs for retention and engagement.                          aspects,       namely                technology             transformation,
                                                                cultural transformation, and the acceleration of
The Company will also heighten its focus on                     business support activities in the post-pandemic
customer retention, with loyalty programs and                   period. This was done so that the Company can
referral initiatives. This will be accompanied by               continue to adapt and innovate amidst all ongoing
continuous investment in digitalization and the                 changes, creating new innovations in the midst of
development of the digital platform, in line with               challenging economic and industry conditions.
shifting consumer preferences, to support cost
efficiencies and increase productivity.                         Such innovations are not limited to the Company
                                                                alone but also extends to the MUFG Group. One
Finally, the Company will continue to safeguard its             of them is an interactive virtual platform called
funding diversification, liquidity, and asset quality,          “Amazone”, which enables employees of MUFG
as it strives to expand into new markets going                  Group (Adira, Danamon, and MUFG) to interact
forward.                                                        and purchase each other's flagship products,
                                                                all at special prices for MUFG Group employees.
ORGANIZATIONAL CHANGE AND HUMAN                                 Additionally,           numerous              digital         features              and
RESOURCES MANAGEMENT                                            integrations have been implemented to enhance
The Company’s human resources (HR) strategies                   efficiency in human resources management.
and management are directed towards the needs
and challenges of current and future business                   Technology          transformation                    was      accompanied
developments and challenges. Adira Finance                      by cultural transformation, which in 2023 was
ensures that its human resources possess the                    themed “AIOP: Advance, Integrity, Obsessed &
necessary competencies, skills, commitment, and                 Professional.” Furthermore, the Company is also
adaptability to change while maintaining behavior               embracing a culture of Sustainable Finance in
in accordance with the Company’s culture. In                    accordance with the Financial Services Authority
2023, the HR division emphasized maximizing                     (OJK) regulations and initiating Health, Safety, and
the implementation of the Company’s strategic                   Environment (HSE) initiatives.
initiatives, such as strengthening the organization




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       All of these efforts successfully supported the                   the Company’s operations and mitigate business
       acceleration of business supporting activities in                 risks, as well as ensure prudent and responsible
       the post-pandemic period, and helped enable the                   management in all activities.
       Company to achieve recovery and growth in 2023.
                                                                         In addition, we also adhere to a risk management
       LEVERAGING INFORMATION                                            mechanism that has been adapted from the risk
       TECHNOLOGY                                                        management practices of Bank Danamon as the
       As the Company’s digital transformation continues,                Company’s parent company, pursuant to Bank
       the role of information technology (IT) has grown                 Indonesia Regulation No. 8/6/PBI/2006 dated
       in importance. Internally, IT has been applied to                 January 30, 2006 concerning the Implementation
       centralize, streamline, automate, and improve                     of Consolidated Risk Management for Banks that
       data analytics and collection, with the aim of                    Conduct Control over Subsidiaries and is guided
       driving better business decisions and identifying                 by the Financial Services Authority Regulation
       emerging opportunities. The use of IT has sped up                 No. 44/POJK.05/2020 and the Financial Services
       many processes, increased efficiency, and shaped                  Authority Circular Letter No. 7/SEOJK.05/2021.
       business processes to become more customer-
       centric, supported by streamlined and digitalized                 Based on a self-assessment of good corporate
       back-end procedures.                                              governance, which was conducted concerning
                                                                         Financial Services Authority Regulation No. 28/
       To that end, Adira Finance has continued to                       POJK.05/2020 and Financial Services Authority
       improve its business processes through the                        Circular Letter No. 11/SEOJK.05/2020, in 2023 the
       ongoing        Business        Process        Re-Engineering      Company implemented the principles of GCG
       (BPR)      initiative,     modernize        its   applications,   well, with a rating of 1 (one). An independent
       infrastructure,          and   digital      technology,    and    assessment    by   the   Indonesian        Institute   for
       continued to develop Adira’s online platforms,                    Corporate    Directorship   (IICD)    classified       the
       such as Momobil.id, Momotor.id, dicicilaja.com                    Company’s GCG implementation as “Very Good”,
       and the Adiraku mobile application.                               with an overall weighted score of 98.20 compared
                                                                         with the previous year’s score of 94.58.
       In    addition,        cybersecurity,      connectivity,   data
       recovery, and other important aspects related                     EVALUATION OF COMMITTEES UNDER
       to risk management and business continuity are                    THE BOARD OF DIRECTORS
       ongoing priorities as part of enhancing IT resilience             To support the implementation of GCG, the
       and driving continued digitalization.                             importance of GCG is continuously socialized,
                                                                         and the effectiveness of the risk management
       IMPLEMENTATION OF CORPORATE                                       and internal control systems are also regularly
       GOVERNANCE                                                        monitored.     The   results    of   the    evaluations
       Adira Finance views Good Corporate Governance                     were distributed to several committees that
       (GCG) as a critical element in achieving and                      assist the Board of Directors in overseeing
       safeguarding sustainable growth. The Company                      corporate governance and risk management
       continued         to     uphold      its    commitment       to   of the Company, namely the Risk Management
       implementing GCG in all of its activities, including              Committee, the Credit Committee, the Assets and
       rigorous      risk      management           mechanisms      to   Liabilities Committee (ALCO), and the Information
       comprehensively monitor and assess all aspects of                 Technology Steering Committee.




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




In 2023, all of the committees performed their                          2023,       the      Information                Technology                 Steering
duties satisfactorily, as follows:                                      Committee held regular meetings and provided
                                                                        recommendations and feedback, complementing
Risk Management Committee                                               the        Information                Technology               Policies                and
The Risk Management Committee is responsible                            Procedures.
for assessing the Company’s overall risk exposure.
As    such,   the    Risk    Management           Committee             SOCIAL AND ENVIRONMENTAL
evaluated all the Company’s operational policies                        SUSTAINABILITY [SEOJK F.1]
and    performance          from        an   integrated   risk          The Company continued to expand on its CSR
perspective in 2023, and made improvements as                           principle of ‘Creating Shared Value’, through a
needed in line with the changing needs of the                           number of Social and Environmental Responsibility
business. Overall, the Company’s risk exposure in                       (CSER) programs in 2023 that span three pillars:
terms of NPF and other metrics was deemed to be                         Sahabat Lokal (Local Friends), Adira Peduli, and
within tolerable limits.                                                Adira Finance CSR Partners.


Credit Committee                                                        Under Sahabat Lokal pillar, a CSR program
The Credit Committee performed its task of                              that       stimulates          local         communities                    through
evaluating and optimizing processes related to the                      events that promote cultural, education, micro-
provision of financing by continuing to simplify                        entrepreneurship,                and        tourism            activities,              the
and digitizing the credit approval process. Besides                     Company           collaborated               with        the         Ministry            of
that, implementing the appropriate safeguards to                        Tourism and Creative Economy of the Republic of
prevent fraud and ensure good quality loans for                         Indonesia to hold the Local Creative Festival (FKL)
both the core automotive financing business and                         and the Festival Pasar Rakyat (People’s Market
the non-automotive financing business.                                  Festival) in five cities nationwide.


ALCO Committee                                                          Under       Adira        Peduli,         the           Company            provided
The    primary      function       of    the   Asset-Liability          community                 assistance                    ranging                        from
Committee (ALCO) is to oversee management of                            environmental to health support and donations.
the Company’s assets and liabilities risk tolerances.                   Together          with        Bank           Danamon,                 employees
Throughout 2023, the ALCO Committee conducted                           volunteered to plant 32,000 mangrove trees, in line
regular meetings to assess and deliberate on the                        with the Company’s target of net zero emissions
Company’s Assets and Liabilities. During these                          by 2030.
sessions, the committee made various decisions
to ensure adequate liquidity management and                             Finally, under Adira Finance CSR Partners, the
implement      a    robust     funding         diversification          Company collaborated with partners to give back
strategy. Additionally, the committee offered                           in the field of health and education. Among others,
insights on financing interest rates.                                   this includes assistance with medical expenses
                                                                        for employees and the general public, as well as
Information Technology Steering                                         granting scholarships to the children of employees.
Committee
The Information Technology Steering Committee                           AWARDS
is responsible for providing recommendations                            Adira Finance’s performance and achievements
related to information technology development                           were recognized by a number of awards in 2023,
plans, formulation of information technology                            in various categories. These included, but are not
policies and procedures, as well as the monitoring                      limited to, The Best Performance Multifinance
of information technology performance. During                           Company from the Indonesia CSR Awards 2023;




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       the 4th Corporate Reputation Awards 2023 from                           CHANGES TO THE COMPOSITION OF THE
       the Indonesia Most Acclaimed Companies Awards                           BOARD OF DIRECTORS
       2023; Multifinance Category for Action from                             During 2023, Adira Finance has held an Annual
       TrenAsia ESG Award 2023; Outstanding Financial                          General Meeting of Shareholders (AGMS) of which
       Performance and Providing Easier Access to                              one of the agendas approved was the changes
       Financing Solution from Indonesia Prestigious                           to the composition of the Board of Directors.
       Multifinance 2023; a Predicate of ‘Good’ at the                         The AGMS held on April 4, 2023, approved the
       Indonesia Most Reputable Companies Award                                appointment of Mr. Denny Riza Farib joining
       2023; Top 50 Mid Cap PLCs from the 14                       th
                                                                        IICD   the Board of Directors as the Director of Credit,
       Corporate Governance Award 2023; and The 2nd                            Collection, and Legal.
       Best – Multifinance Company (Asset >Rp10 tn), The
       3rd Highest Digital Index – Multifinance Company,                       We welcome Mr. Denny Riza Farib to his new role
       and The Best Leaders Personal Digital Brand 2023                        as the Company’s Director of Credit, Collection,
       for President Director Dewa Made Susila at the 12th                     and Legal. We believe that with his expertise,
       Infobank Digital Brand Recognition 2023 award.                          experience, and leadership, he will be able to make
                                                                               an important contribution to the Company and
       The Company was also awarded The Best HR                                the multifinance industry.
       Management for Outstanding Digital and Culture
       Transformation to Maintain and Improve HR                               As such, the composition of the Company’s Board
       Performance Quality from Indonesia Human                                of Directors is as follows:
       Resources Awards 2023; Silver Champion for 2W                           President Director : I Dewa Made Susila
       Leasing and Bronze Champion of MPL at the WOW                           Director             : Swandajani Gunadi
       Brand Awards 2023; Excellent Predicate in the Car                       Director             : Niko Kurniawan
       Financing Category, Very Good Predicate at the                          		Bonggowarsito
       Motorcycle Financing Category, and Very Good                            Director             : Harry Latif
       Predicate in the Electronic Financing Category                          Director             : Jin Yoshida
       at the Indonesia Customer Service Quality Award                         Director             : Denny Riza Farib
       (ICSQA) 2023. President Director I Dewa Made
       Susila was also named The Most Committed                                APPRECIATION & CLOSING REMARKS
       Human Capital Leader 2023 at the Top Human                              In closing, the Board of Directors wishes to express
       Capital Awards 2023; and Best Leader Sustainability                     our utmost gratitude and highest appreciation to
       Acceleration Through Providing Reliable Financing                       our customers, business partners, shareholders
       Service Solutions at the Indonesia Financial Top                        and regulators for their supports, trust, and
       Leader Awards 2023.                                                     cooperation.    We would also like to convey the
                                                                               same appreciation to the Board of Commissioners
       Other awards include 1st The Best Indonesia GCG                         for   their   recommendations,       guidance,   and
       2023 from Indonesia GCG Award VII2023; 2 place at      nd
                                                                               suggestions throughout 2023.
       The Best Indonesia Finance – 2023 from Indonesia
       Finance Award 2023; Top Full Branch Syariah in                          Adira Finance’s accomplishments in 2023           in
       Multifinance Category at the 3rd Indonesia Award                        successfully growing its assets and profitability,
       2023; Best Public Relations in Company Activity on                      cannot be separated from the contribution of
       Strengthening Multifinance Business Ecosystem                           Sahabat Gardira (all employees), who have striven
       System       Through       Collaboration        with        Various     realize the Vision and Mission of the Company.
       Stakeholders from the Indonesia Public Relation                         In turn, we express utmost our gratitude and
       Awards 2023; and Silver Winner Leasing Company
       for the Marketeers Youth Choice Award.




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




appreciation to all the employees who have                     Lastly, for all of Adira Finance’s achievements, we
worked with dedication and care in carrying out                are also grateful to all the other stakeholders who
their duties and responsibilities in order to make it          we cannot mention individually. We hope that we
possible for the Company to achieve its best.                  will continue to nurture optimal collaboration for
                                                               even better performance by Adira Finance going
                                                               forward.




                                          Jakarta, March 4th, 2024




                                            I Dewa Made Susila
                                             President Director




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       THE BOARD OF DIRECTORS




               Denny Riza Farib                               Harry Latif   I Dewa Made Susila
               Director                                       Director      President Director
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                                Highlights               Report      Profile      Discussion    Governance     and Social        Data
                                                                                 and Analysis                Responsibility




Swandajani Gunadi   Niko Kurniawan Bonggowarsito                                Jin Yoshida
Director            Director                                                    Director
                                                                                                                                           59
                                                             2023 Annual Report PT Adira Dinamika Multi Finance Tbk
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  STATEMENT OF
  THE BOARD OF COMMISSIONERS

  We, the undersigned, testify that all information contained in the 2023 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 2023 Annual Report.


  This statement is hereby made in all truthfulness.


  Jakarta, March 4th, 2024



                                             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




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                                                                                                  and Analysis                Responsibility




STATEMENT OF
THE BOARD OF DIRECTORS

We, the undersigned, testify that all information contained in the 2023 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 2023 Annual Report.


This statement is hereby made in all truthfulness.


Jakarta, March 4th, 2024



                                    THE BOARD OF DIRECTORS




                                          I Dewa Made Susila
                                            President Director




              Swandajani Gunadi                                        Niko Kurniawan Bonggowarsito
                     Director                                                                   Director




           Jin Yoshida                         Harry Latif                                       Denny Riza Farib
             Director                           Director                                                   Director




                                                                             2023 Annual Report PT Adira Dinamika Multi Finance Tbk
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 02
 CORPORATE
 PROFILE
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 Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                 and Analysis                Responsibility




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                              2023 Annual Report PT Adira Dinamika Multi Finance Tbk
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       Table of Contents
        Corporate Identity                                    65   Sharia Supervisory Board Profile                       105
        Adira Finance at A Glance                             66   Senior Officers Profile                                108
        Milestones                                            70   Changes In The Composition of Members of The           124
                                                                   Board of Commissioners And Board of Directors
        Line of Business                                      72
                                                                   Total Number and Data on Employee Competency           125
        List of Membership in Association                     73
                                                                   Development
        Organizational Structure ADIRA FINANCE                74
                                                                   Shareholders Composition                               127
        Vision and Mission                                    76
                                                                   Chronology of Stock Listing                            129
        Business Strategy in 2023                             78
                                                                   Chronology of Other Securities Listing                 132
        Adira Finance in Number                               79
                                                                   Shareholder of Affiliates, Subsidiaries, Associates,   133
        Brand and Logo                                        80   and Joint Ventures
        Brand Personality                                     81   Group Structure                                        134
        Board of Commissioners Profile                        82   Public Accounting Services and Public Accounting       135
                                                                   Firm
        Audit Committee Profile                               88
                                                                   Name and Address of Supporting Institutions and/       136
        Risk Monitoring Committee Profile                     91
                                                                   or Professionals
        Nomination and Remuneration Committee Profile         94
                                                                   Corporate Website Information                          137
        Corporate Governance Committee Profile                97
                                                                   Management Education and Training                      138
        Board of Directors Profile                            99




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

          Name of the Company                                                         Issued and Fully Paid Capital
          PT Adira Dinamika Multi Finance Tbk                                         1,067,500,000 shares or equal to Rp106.75 billion


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

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

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

                                                                                      ISIN Code
          Legal Basis of Establishment                                                IDA0000930D4
          Deed of Establishment No. 131 dated November 13,
          1990, made in the presence of Misahardi Wilamarta,
          S.H., Notary in Jakarta, and approved by the Minister of                    Composition of Shareholders 2023
          Justice of the Republic of Indonesia based on Decree                        • PT Bank Danamon Indonesia Tbk 92.07%
          No. C2-19.HT.01.01.TH.91 dated January 8, 1991, was                         • Public 7.93%
          registered at the Registrar’s Office at the South Jakarta
          District Court under No. 34/Not.1991/PN.JKT.SEL on
          January 14, 1991, and announced in the Supplement                           Full Address
          No. 421 State Gazette of the Republic of Indonesia                          Millennium Centennial Center
          No. 12 dated February 8, 1991.                                              53rd, 56th-61st Floor
                                                                                      Jl. Jenderal Sudirman Kav. 25
                                                                                      South Jakarta 12920
          Authorized Capital                                                          Indonesia
          4,000,000,000 shares or equal to Rp400 billion                              Telp.      : (62-21) 3973-3322/3232
                                                                                      Faks.      : (62-21) 3973-4949
                                                                                      E-mail : af.corsec@adira.co.id
                                                                                      Website : www.adira.co.id


Corporate Bond and Mudharabah Bonds Code
 No.       Bond ID                                 Bond Name                               Series Issuer Code                 Due Date                 Rate

  1.    ADMF04CCN4          Adira Finance Continuing Bond IV Phase IV                         C        ADMF          January 23, 2024               id
                                                                                                                                                        AAA
  2.    ADMF04CCN5          Adira Finance Continuing Bond IV Phase V                          C        ADMF          April 16, 2024                 id
                                                                                                                                                        AAA
  3.    ADMF04CCN6          Adira Finance Continuing Bond IV Phase VI                         C        ADMF          October 4, 2024                id
                                                                                                                                                        AAA
  4.    ADMF05BCN2          Adira Finance Continuing Bond V Phase II                          B        ADMF          July 23, 2024                  id
                                                                                                                                                        AAA
  5.    ADMF05BCN3          Adira Finance Continuing Bond V Phase III                         B        ADMF          March 22, 2025                 id
                                                                                                                                                        AAA
  6.    ADMF05CCN3          Adira Finance Continuing Bond V Phase III                         C        ADMF          March 22, 2027                 id
                                                                                                                                                        AAA
  7.    ADMF06ACN1          Adira Finance Continuing Bond VI Phase I                          A        ADMF          July 17, 2024                  id
                                                                                                                                                        AAA
  8.    ADMF06BCN1          Adira Finance Continuing Bond VI Phase I                          B        ADMF          July 7, 2026                   id
                                                                                                                                                        AAA
  9.    ADMF06CCN1          Adira Finance Continuing Bond VI Phase I                          C        ADMF          July 7, 2028                   id
                                                                                                                                                        AAA
 10.    ADMF06ACN2          Adira Finance Continuing Bond VI Phase II                         A        ADMF          November 18, 2024              id
                                                                                                                                                        AAA
  11.   ADMF06BCN2          Adira Finance Continuing Bond VI Phase II                         B        ADMF          November 8, 2026               id
                                                                                                                                                        AAA
 12.    ADMF06CCN2          Adira Finance Continuing Bond VI Phase II                         C        ADMF          November 8, 2028               id
                                                                                                                                                        AAA
 13.    SMADMF03CCN3        Adira Finance Continuing Mudharabah Bonds III Phase III           C        ADMF          January 23, 2024             id
                                                                                                                                                       AAA(sy)
 14.    SMADMF03CCN4        Adira Finance Continuing Mudharabah Bonds III Phase IV            C        ADMF          April 16, 2024               id
                                                                                                                                                       AAA(sy)
 15.    SMADMF04BCN2        Adira Finance Continuing Mudharabah Bonds IV Phase II             B        ADMF          July 23, 2024                id
                                                                                                                                                       AAA(sy)
 16.    SMADMF04BCN3        Adira Finance Continuing Mudharabah Bonds IV Phase III            B        ADMF          March 22, 2025               id
                                                                                                                                                       AAA(sy)
 17.    SMADMF04CCN3        Adira Finance Continuing Mudharabah Bonds IV Phase III            C        ADMF          March 22, 2027               id
                                                                                                                                                       AAA(sy)
 18.    SMADMF05ACN1        Adira Finance Continuing Mudharabah Bonds V Phase I               A        ADMF          July 17, 2024                id
                                                                                                                                                       AAA(sy)
 19.    SMADMF05BCN1        Adira Finance Continuing Mudharabah Bonds V Phase I               B        ADMF          July 7, 2026                 id
                                                                                                                                                       AAA(sy)
 20.    SMADMF05CCN1        Adira Finance Continuing Mudharabah Bonds V Phase I               C        ADMF          July 7, 2028                 id
                                                                                                                                                       AAA(sy)
 21.    SMADMF05ACN2        Adira Finance Continuing Mudharabah Bonds V Phase II              A        ADMF          November 18, 2024            id
                                                                                                                                                       AAA(sy)
 22.    SMADMF05BCN2        Adira Finance Continuing Mudharabah Bonds V Phase II              B        ADMF          November 8, 2026             id
                                                                                                                                                       AAA(sy)
 23.    SMADMF05CCN2        Adira Finance Continuing Mudharabah Bonds V Phase II              C        ADMF          November 8, 2028             id
                                                                                                                                                       AAA(sy)




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            ADIRA FINANCE
            At A Glance
        PT Adira Dinamika Multi Finance Tbk, or Adira
        Finance (the Company), was established in 1990
        and commenced its operations in 1991.
        The Company was established pursuant to
        Deed of Establishment No. 131 dated November
        13, 1990, made in the presence of Misahardi
        Wilamarta, S.H, Notary in Jakarta, and has
        obtained validation from the Minister of Justice
        of the Republic of Indonesia based on his Decree
        No. C2-19.HT.01.01.TH.91 dated January 8, 1991,




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and recorded in a register for that purpose at
the Registrar’s Office of the Court of Justice of
the Republic of Indonesia. dated January 8, 1991,
and registered in a register for that purpose
at the Registrar’s Office of the South Jakarta
District Court under No. 34/Not.1991/PN.JKT.
SEL on January 14, 1991, and announced in the
Supplement No. 421 of the State Gazette of the
Republic of Indonesia No. 12 dated February 8,
1991. The Company has obtained a license for
the business activities of financing institutions
from the Minister of Finance of the Republic of
Indonesia based on the Decree of the Minister of
Finance of the Republic of Indonesia
No. 253/KMK.013/1991 dated March 4, 1991.




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                                              2023 Annual Report PT Adira Dinamika Multi Finance Tbk
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       In 2004, Adira Finance carried out an initial public                 company. Adira Finance is always present in
       offering of shares, resulting PT Bank Danamon                        the community by offering a variety of products
       Indonesia Tbk. (Bank Danamon) acquiring a                            and services that are in line with the life cycle of
       majority stake of 75%. After this corporate action,                  consumers and provide a profitable experience for
       Adira Finance is optimistic about its ability to                     its Friends.
       expand its business and capitalize on business
       opportunities in the country.                                        Adira Finance is also committed to carrying out
                                                                            a mission that leads to the improvement of the
       The     Company         obtained       approval        from    the   welfare of the Indonesian people, through the
       Chairman        of   Bapepam,         as   stated      in   Letter   provision of diverse products and services according
       No.S-657/PM/2004 dated March 23, 2004, to carry                      to the life cycle of consumers and providing a
       out a Public Offering of 100,000,000 (one hundred                    profitable experience that benefits consumers
       million) shares. These shares, with a nominal value                  from automotive financing (motorcycles and cars),
       of IDR100 (one hundred Rupiah) per share, were                       multipurpose loan, household appliances and
       previously owned by the Company's shareholders                       electronics (durables), umrah financing (sharia),
       (divestment shares) at that time. By March 31, 2004,                 and heavy equipment.
       the entirety of the Company's shares were officially
       registered on the Indonesia Stock Exchange,                          Adira Finance will continue to innovate in order
       which was previously known as the Jakarta Stock                      to capitalize on opportunities and meet market
       Exchange and Surabaya Stock Exchange.                                demands. Hence, Adira Finance has launched
                                                                            digital platform momobil.id, momotor.id, dicicilaja.
       Furthermore,         on     January        26,   2004,        Bank   com, and moservice.id. Furthermore, Adira Finance
       Danamon acquired the Company through a direct                        has launched the Adiraku digital mobile platform,
       placement mechanism of 750,000,000 shares in                         which offers a new experience in conducting
       the Company, or 75% of the total shares issued                       transactions that is simpler, safer, and more
       by the Company, under the Conditional Sale and                       convenient, and can be performed at any time,
       Purchase Agreement (CSPA) between Theodore                           without the need to leave the house or engage in
       Permadi Rachmat and Stanley Setia Atmadja as                         other activities. The Company will also continue
       the seller and Bank Danamon as the buyer. Bank                       to improve features on the Adiraku app, which
       Danamon increased its ownership of the Company                       has evolved into a Super-App for existing and
       to 95% in 2009 by exercising its purchase option                     prospective customers. Adiraku offers momobil.id,
       to acquire 20% share ownership of Mega Value                         momotor.id, and electronics and home furnishings
       Profits Limited.                                                     financing, allowing users to select products and
                                                                            apply for financing directly through Adiraku.
       Bank Danamon divested 29.2 million shares,                           Adiraku allows Adira Finance to stay in touch with
       or 2.92% of the Company, in early 2016. Thus,                        our customers 24 hours a day, seven days a week.
       Bank Danamon currently owns 92.07% of Adira
       Finance. In 2012, the Company expanded its scope                     Adira Finance successfully maintained its highest
       of    operations       by    providing      Sharia-compliant         domestic rating,     AAA/Stable, from domestic
                                                                                                id

       financing. In order to provide the best financing                    rating agency Pefindo in 2023. Adira Finance
       experience possible, the Company began offering                      also maintained its international rating from
       multipurpose and durables financing products                         Moody's Rating Agency with a Baa1/stable rating,
       to consumers, aiming to enhance financing                            as well as a BBB rating from Fitch Rating. As a
       service experience. Adira Finance is committed to                    result of the Company's success in maintaining
       becoming Indonesia's best and leading financing                      these ratings, it may be easier for the Company




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to obtain more competitive and optimal access                 Notary in Jakarta, and has (i) obtained approval
to funding from both within and outside the                   from the Minister of Law and Human Rights of
country. As of December 31, 2023, Adira Finance               the Republic of Indonesia based on the Decree
owns    and   operates   466   business   networks,           No.AHU-0186926.AH.01.11 of 2021 dated October
including sharia branches, supported by over 17               27, 2021, (ii) notified to and received by the
thousand employees, to serve approximately 2.0                Director General of General Legal Administration
million customers, with total receivables managed             of the Ministry of Law and Human Rights of the
exceeding IDR55.7 trillion.                                   Republic of Indonesia and recorded on October
                                                              27, 2021 in the Sisminbakum Database based on
Information on Amendments to Articles                         the Letter of Receipt of Notice on Amendment
of Association                                                to     the       Company’s            Articles           of       Association
The Articles of Association of the Company have               No.AHU-AH.01.03-0465665; and (iii) registered in
been completely amended as contained in the                   the Company Register No.AHU-018696.01.11 of 2021
Deed of Statement of Resolution of All Shareholders           dated October 27, 2021 by the Minister of Law and
of PT Adira Dinamika Multi Finance No.13 dated                Human Rights of the Republic of Indonesia based
January 26, 2004, made before Fathiah Helmi, S.H.,            on which the Company’s Extraordinary GMS that
Notary in Jakarta, which has been approved by the             was held on October 15, 2021, has approved:
Minister of Justice and Human Rights The people               1.   Amendment of Article 3, Article 11 paragraph 5
of the Republic of Indonesia based on their Decree                 letter (a), Article 11 paragraph 5 letter (b), Article
No. C-02207 HT 01.04 TH 2004 dated January                         14 paragraph 6 letter (a), Article 14 paragraph
29, 2004 and has been reported to the same                         6 letter (b), Article 18 paragraph 7 letter (a), in
Minister as stated in the Letter of Acceptance for                 the Company’s Articles of Association, which
the Report on the Deed of Amendment to the                         is an adjustment to the Financial Services
Articles of Association of PT Adira Dinamika Multi                 Authority Regulation, and comes into force as
Finance Tbk No. C-02208 HT 01.04 TH 2004 dated                     from the date of issuance of the notification of
January 29, 2004, and registered on February                       the amendment to the Articles of Association
6, 2004 in the Company Register at the South                       from the Minister of Law and Human Rights
Jakarta Regional Office of Industry and Trade as                   of the Republic of Indonesia as referred to the
the Regional Company Registration Office with                      Article 23 paragraph (2) of Law No.40 of 2007 on
Registration Agenda 112 RUB.09.03/II/2004 and                      Limited Liability Companies;
No. TDP 09.03.1.66.10384, and announced in the                2. Restate all articles of the Articles of Association
Supplement No. 1990 of the State Gazette of the                    and paragraphs of the Articles of Association
Republic of Indonesia No. 16 dated February 24,                    which have not been amended in this meeting,
2004.                                                              and effective since the issuance of the letter
                                                                   of approval for amendments to the Articles
The Company’s Articles of Association have                         of Association and the date of issuance of
been amended several times, the most recent                        the receipt of notification of amendments
amendment as stated in the Deed of Statement                       to the Articles of Association in accordance
of Meeting Resolutions of PT Adira Dinamika                        with Article 23 paragraph (1) and paragraph
Multi Finance Tbk No. 40 dated October 15, 2021                    (2) of Law No. 40 of 2007 on Limited Liability
made in the presence of Mala Mukti, S.H., LL.M.,                   Companies.




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                            Milestones
                            1990                              2008                             2012
                            The Company was founded           Net profit reached IDR1          Total receivables managed
                            in 1990 and started               trillion, the highest for        were IDR45.8 trillion. The
                            operations in 1991.               a finance company. The           asset composition of the
                                                              business network doubled         motorcycle : car segment is
                                                              within 5 years to 300            56% : 44%.
                                                              business networks.


                            2002                                                               2013
                                                              2009
                            ADMF obtained the first
                            corporate rating of idBBB+                                         • ADMF made its first
                            from Pefindo.                                                        syndicated loan worth
                                                                                                 USD200 million;
                                                              PT Bank Danamon                  • Managed receivables
                                                              Indonesia Tbk. Increase            reached IDR45.79 trillion.


                            2003
                                                              ADMF ownership percentage
                                                              to 95%.




                                                                                               2014
                            • Managed receivables


                                                              2010
                              amounting to IDR3.9
                              trillion with 120 business
                              networks;
                            • Issuance of initial bonds                                        • Issued bonds and Mudharabah
                              worth IDR500 billion.           Total receivables managed          Bonds worth IDR3.1 trillion;
                                                              were IDR30.8 trillion;           • Pefindo raised ADMF’s rating to
                                                              Car segment financing              idAAA (stable outlook).
                                                              receivables reached IDR10


                            2004
                                                              trillion, equivalent to 33% of
                                                              total assets.


                            Initial Public Offering on
                            BEJ and BES (now BEI)
                            Acquisition of PT Bank            2011                             2017
                            Danamon Indonesia Tbk                                              • ADMF has launched the
                            By 75%.                           Processing the issuance of         momobil.id platform;
                                                              Continuing Bonds I worth         • Net income grew 40% y/y.
                                                              IDR6 trillion.




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2018                             2022
• ADMF has launched the          • ADMF maintains Moody’s
  momotor.id platform;             international rating of
• Managed receivables              baa1/stable; Fitch Rating
  reached IDR51.3 trillion.        BBB; as well as the idAAA/
                                   stable domestic rating
                                   from Pefindo;
                                 • ADMF participates as


2019
                                   Official Multifinance
                                   Partner at IIMS 2022 with
                                   Danamon and is supported
                                   by MUFG as Official Bank
ADMF obtained an                   Partner.
international credit rating of
“Baa2 and BBB” (Investment
grade) from Moody’s and
Fitch Rating.



                                 2023
2020                             •   Adira Finance became
• ADMF has launched the              the first multifinance
  Adiraku platform;                  company to sign a Social
• ADMF obtained a                    Loan facility with MUFG
  syndicated loan of USD300
  million.
                                     Bank Ltd;
                                 •   Adira Finance became
                                     9.83% shareholder of


2021
                                     PT Home Credit Indonesia.


• ADMF has launched the
  Adiraku platform version
  2.0;
• Moody’s raised the credit
  rating from baa2/stable to
  baa1/stable.




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       LINE OF BUSINESS                                       [SEOJK C.4][GRI2-6]




       BUSINESS ACTIVITIES ACCORDING TO                         PRODUCTS AND SERVICES
       THE LATEST ARTICLES OF ASSOCIATION                       Adira Finance provides a diverse range of vehicle
       According to the Company's most recent Articles          financing products, including new and used
       of Association, as contained in deed No. 40 dated        motorcycles and cars from various brands of
       October 15, 2021 made before Mala Mukti, S.H.,           motor vehicles and durable goods. Adira Finance
       LL.M. Notary in Jakarta, which received approval         continues to provide customer-centric services in
       from the Minister of Law and Human Rights of             order to reach customers in a sustainable manner,
       the Republic of Indonesia based on Decision              by implementing several product and service
       Letter No. AHU-0186926.AH.01.11 year of 2021 dated       innovations that ensure all consumer needs are
       October 27, 2021, reported to OJK on October 29,         met at Adira Finance. Adira Finance also offers
       2021, the purpose and objective of The Company           easy, fast, and concise credit terms through the
       may engage in the following business activities to       Dering Adira 1500 511 information service. Adira
       achieve its goals and objectives:                        Finance is also supported by a service network
                                                                of approximately 466 business networks spread
       Financing Company                                        across Indonesia, as well as a secure storage
       1.   Investment financing;                               system for vehicle ownership certificates (BPKB).
       2. Working capital financing;
       3. Multipurpose financing;                               Adira Finance also provides two types of financing
       4. Other financing business activities based on          that customers can choose from (conventional and
            approval of the Financial Services Authority;       sharia). All of this enables Adira Finance to always
            and                                                 be present by providing diverse products and
       5. Operating lease and/or fee-based activities to        services in accordance with the market segment
            the extent consistent with legislation in the       or target market as well as the consumer life cycle,
            financial service sector.                           as well as providing a beneficial experience for all
                                                                of its Adira Finance consumers ("Sahabat").
       Sharia Financing Company
       1.   Sale and purchase financing;                        Adira Finance offers products and services in order
       2. Investment financing; and                             to meet customer needs including:
       3. Services financing.                                   1.   Motorcycle financing (new and used);
                                                                2. Car financing (new and used);
       BUSINESS ACTIVITIES                                      3. Multipurpose financing;
       Adira Finance has conducted business activities          4. Durables financing;
       in accordance with the amended Articles of               5. Sharia financing using the Murabahah contract;
       Association mentioned above, for the financial           6. Heavy equipment financing.
       year ending on December 31, 2023.




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




                          Association Name                                Position                                   Position Period

                    Indonesian Financial                 Member                                       Updated annually
                    Services Association (IFSA)          (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                                        Vice Chairman of Four
Multi Finance Tbk                                        Wheelers Committee

                                                         Denny Riza Farib                             2022-2027
                                                         Risk Management Committee

                    The Indonesian Employers             Anggota                                      Updated annually
                    Association (APINDO)                 (0218.01.009.100.132.1105)
                                                         Since 2005

                    Badan Mediasi                        Anggota                                      Updated annually
                    Pembiayaan Pegadaian                 (1007/022017/BMPPVI)
                    dan Ventura Indonesia
                    (BMPPVI)




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            ORGANIZATION STRUCTURE
            ADIRA FINANCE
                                                                                                                                                  Chief Executive
                                                                                                                                                      Officer
                                                                                                                                                I Dewa Made Susila




                                                                                                    Chief of Sales, Service
 Chief of Business Alliance                                                                         & Distribution Officer,
                                             Chief of Portfolio Officer                              concurrently Chief
      Strategy Officer
                                                    Harry Latif                                       Financial Officer
         Jin Yoshida
                                                                                                       Niko Kurniawan
                                                                                                       Bonggowarsito




                                                                                                                         Deputy Director -        Deputy Director -
                                                                                                                         Chief of Financial         Chief of Risk
                                                                                                                               Officer                 Officer
                                   Deputy Director -            Deputy Director -                    Head of Regional     Sylvanus Gani K.          Sigit Hendra
                                       Head of                  Head of National                            SSD              Mendrofa                Gunawan
                                                                                                    1. Irfan Budianto
                                   Retail Motorcycle           Non Dealer Channel,
                                                                                                    2. Agus Hartanto
                                      Financing                Retention & Durable
                                                                                                    3. Iwan Chandra
                                     Andi Sutanto               Danny Hendarko                      4. Nanang
                                                                                                       Kurniawan
                                                                                                    5. Krisdianto
                             Head of                               Head of Non                      6. Handi
                                                 Head of              Dealer       Head of SND      7. Surya Almanda
     Head of Business       National                                                                                      Head of Corporate           Head of Risk
                                                 National           Channel &        System            Syahlani
     Alliance Strategy     Commercial                                                                                         Finance                 Management
                                             Yamaha NMcy            Retention        Solution       8. Suwanto
          Lowong           Agus Hamid                                                                                      Aan Setiawandi           Pramono Pranoto
                                             Trianto Subekti      Indra Meyman    Danny William     9. Weldya Putra
                              Arief
                                                                      Harefa                            Caniago


                                                Head of                                Head of
     Head of National       Head of                                                                    Head of SSD                                      Head of
                                                National         Head of Keday        Analytical,                                 Head of
      Fleet Business      National New                                                                 Management                                     Operational
                                              Honda NMcy             Andy               MIS &                                  Procurement
       Reza Hasyim            Car 1                                                                      Max Eka                                   Risk Management
                                                Chandra           Kurniawan          Compliance                               Didik Sukarmadi
          Tamin           Dwi Prasetiyo                                                                 Darmawan                                    Achmad Komara
                                               Hermanto                                Lowong



                                               Head of            Head of MPL
                            Head of            National                                                                       Head of Finance         Head of Risk
                                                                  Development                          Head of SSD
                          National New         Suzuki &                                                                           & Cash               Analytics
                                                                    & Analysis                           Support
                              Car 2           Multibrand                                                                       Management                & MIS
                                                                   Valen Riediv                       Andree Wibowo
                           Andy Teguh           NMcy                                                                          Maria Sari Dewi           Lowong
                                                                     Kiernadi
                                                 Paul
                                              Octavianus
                                              Jayaputra

                            Head of                                                                  Head of Business                                   Head of
                                                                                                                               Head of
                          National Used                                                                Partnership                                    Information
                                               Head of                                                                    Accounting & Tax
                               Car                                                                    Management                                   Risk Management
                                             National Used                                                                Lindawati Soetopo
                          Ronald Donna                                                                Rudy Widjaja                                  Guntur Pratomo
                                                  Mcy
                                               Sugianto



                                                                                                                                                     Head of Quality
                                                                                                      Head of Sharia                                   Assurance
                                                                                                         Yusron                                     Ingrid Sri Komala
                                                                                                                                                          Dewi




                                                                                                                                                     Head of Risk
                                                                                                     Head of Operation                                  Policy
                                                                                                         Support                                     Development
                                                                                                      Miranti Hidajat                              Stephanus Taufan
                                                                                                                                                       Wibowo




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




  Chief of Credit,                                                                               Chief of HC Management &
 Collection & Legal                                                                              CREM Officer, concurrently
      Officer                                                                                     Chief Marketing Officer
 Denny Riza Farib                                                                                    Swandajani Gunadi




                      Deputy Director -                           Deputy Director -
                                          Deputy Director -
                      Head of Strategy                          Head of Digital Center
                                             Head of IT
                       Transformation                              of Excellence
                                           Anis Radianis
                       Bohan Kesuma                             Manuel D. Irwanputera



                                              Head of IT                                                                           Head of
                            Head of                               Head of Digital                                                Marketing                        Head of
 Head of Credit                               Business                                   Head of Corporate
                        Transformation                               Business                                                    Strategy &                    Internal Audit
    Retail                                     Partner                                      University
                         Management                                Automotive                                                     Customer                      Haryadwi S.
   Lowong                                  Teguh Supriyatna                                 Dolly Arora
                         Salman Fauzie                           Edwin Kartawinata                                               Experience                     Kartawidjaja
                                               Putera
                                                                                                                               Tania Endah B.



                                                                                                                               Head of Brand
                       Head of Business                            Head of Digital                                                                                 Head
Head of Collection                            Head of IT                                                                        & Corporate
                           Process                                   Product &                 Head of HCGA                                                    Compliance &
 Henrick Kusno                               Development                                                                      Communication
                        Improvement                                 Engineering                Tri Evita Aryani                                                  AML Unit
   Sujarwadi                                 Budi Pranoto                                                                         Gandhy
                         Bien Costan                                 Iyan Waer                                                                                Veronika Dyah P.
                                                                                                                                Inderayana




                                                                                         Head of Corporate                                                   Head of Corporate
 Head of Loan &                                                    Head of Digital
                                               Head of IT                                   Real Estate                       Head of Business               Secretary, Investor
     Asset                                                         Business Non
                                               Operation                                   Management                            Analytics                       Relation &
   Recovery                                                         Automotive
                                           Ricky Mas Basuardi                                (CREM)                           Andreas Burhan T.                   Funding
   Riyantono                                                          Lowong
                                                                                          Hanafi Suprapto                                                     Perry B. Slangor




                                               Head of IT
  Head of Legal
                                             Infrastructure
     Ingrid
                                             Management
  Setiadharma
                                            Gofur Herryanto




 Head of Credit
    Fleet &                                 Head of IT Office
     SME                                     Budi Pranoto
   Lowong




                                              Head of IT
                                             Governance
                                           Teguh Supriyatna
                                               Putera




                                              Head of IT
                                               Security
                                           Rachmat Adijayadi




                                              Head of IT
                                             Architecture
                                           Rachmat Adijayadi

                                                                                                                                                                                              75
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       Vision and Mission                                     [SEOJK C.1] [GRI 2-6]




                          VISION
                          Creating shared value to
                          improve prosperity.




                          MISSION
                          To provide a variety of financial
                          solutions according to the
                          needs of each customer through
                          synergy with the ecosystem.



                          Overview of Vision and Mission
                          Adira Finance has reviewed the suitability of the
                          Company’s Vision and Mission to the current conditions
                          and business challenges facing the Company in the
                          future. Based on the review undertaken and attended
                          by the Board of Directors, Adira Finance’s Vision and
                          Mission remain appropriate to the current conditions and
                          challenges faced by the Company in the future.




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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
Corporate 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
        One step ahead and faster
        compared to other people in
                                                                                ACCOUNTABLE
        general or competitors; Having
                                                                                Informing matters based on
        a clear and focused conception;
                                                                                factual data; and being objective,
        and Capable of making quick and
                                                                                wise and transparent.
        proper decisions in all
        circumstances.




        DISCIPLINE
        Heading in a better direction
        through the process of planning,
                                                                                TEAMWORK
        implementation, oversight, and
                                                                                Synergy; Willingness to sacrifice
        continuous improvement; Way of
                                                                                for one another; and never pass
        thinking and behaving that is as
                                                                                the blame to another person.
        perfect as possible; and Discipline
        in accordance to the norms of the
        organization.



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




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




                                                                                                                                                           77
                                                                              2023 Annual Report PT Adira Dinamika Multi Finance Tbk
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       Business
       Strategy In
       2023
       Adira Finance is always cognizant of the dynamics of the
       financing industry and takes the initiative to implement a variety
       of strategic policies in order to grow sustainably.
       The following strategies and policies that are enforced in 2023:
       1. Strengthen and gain market share in the automotive
           business through product diversification and by providing
           various attractive sales programs for customers, as well as
           strengthening good relations with our dealers;
       2. Expand networks to non-automotive businesses by continuing
           to diversify the products offered to support business growth
           such as multipurpose loans and durables;
       3. Increase customer retention by offering loyalty and referral
           programs, as well as conducting cross-selling based on
           needs to existing consumers. Thus providing a better
           customer experience to support the growth of the Company’s
           financing;
       4. Accelerate digitalization within the Company and its
           ecosystem to improve business efficiency and effectiveness
           such as performing digital/automation processes and
           investing in digital platform (Adiraku, momobil.id, momotor.id,
           dicicilaja.co.id and etc);
       5. Continue to manage its asset quality in order to keep the NPL
           ratio under control by applying prudent risk-management
           principles;
       6. Secure and manage sufficient liquidity to fund business
           requirement and to meet all financial obligations.




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




ADIRA FINANCE
IN NUMBERS                                        [SEOJK C.3]




                              2021: 17,093 people                                                      2021: Rp10,930.0 billion

                              2022: 17,301 people                                                      2022: Rp10,513.3 billion
       HUMAN RESOURCES                                                    DEBT
       2023:
               17,243                                                     2023:     IDR
                                                                                                 16,057.1
               people                                                               billion




                        2021: IDR8,653.1 billion                                                       2021: IDR8,946.4 billion *)

                        2022: IDR8,340.4 billion                                                       2022: IDR10,032.4 billion

       TOTAL INCOME                                                        EQUITY

               IDR
                       9,507.9                                                      IDR
                                                                                                 11,112.2
       2023:                                                               2023:

               billion                                                              billion




                          2021: IDR23,709.1 billion *)                                                 2021: IDR14,762.8 billion *)

                          2022: IDR24,897.2 billion                                                    2022: IDR14,864.8 billion
       TOTAL ASSETS                                                       TOTAL LIABILITIES

       2023:   IDR
                       31,007.2                                           2023:     IDR
                                                                                                 19,895.0
               billion                                                              billion



                                                                        2021: 440

                                                                        2022: 459

                                               NUMBER OF BUSINESS NETWORKS


                                                       466
                                               2023:




Notes:
*) 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

                                                                                                                                                                       79
                                                                                          2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 84
       BRAND AND LOGO MEANING




       PT Adira Dinamika Multi Finance Tbk introduced                     wants to serve consumers its all aspects of their
       a new logo and brand promise in 2015, "Sahabat                     lives in order to build long-term relationships or
       Setia     Selamanya."        This    tagline     exhibits    the   create customers for life. Adira Finance wants its
       company’s         commitment          to    build      long-term   customers to feel its presence as a best friend
       partnerships in its ecosystem, both internally                     (sahabat) who can provide solutions and create
       and externally, such as employees, consumers,                      synergies in the concept of “Sahabat Adira”.
       business partners, and other stakeholders.
                                                                          "Sahabat" in the Company's philosophy has a very
       The identity and brand promise are manifestations                  deep meaning, namely the personality values that
       of the company's long-term business strategy                       Adira Finance reflects to customers: Flexible, Open,
       that is believed to be able to support sustainable                 Innovative, and Synergistic.
       performance. Through its identity, Adira Finance




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                                               Highlights                Report      Profile     Discussion    Governance     and Social        Data
                                                                                                and Analysis                Responsibility




BRAND PERSONALITY




FLEXIBLE                                                    INNOVATIVE
Adira Finance does not make easy things difficult           Adira Finance always provides the right and
and always provides convenience to its customers.           creative solutions both at work and in providing
                                                            products and services to its customers.


TRANSPARENT                                                 SYNERGISTIC
Adira Finance is always open and transparent in             Adira Finance always instils a spirit of collaboration
providing information to its customers.                     both internally and externally with its customers
                                                            and business partners.




                                                                                                                                                          81
                                                                             2023 Annual Report PT Adira Dinamika Multi Finance Tbk
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       BOARD OF COMMISSIONERS PROFILE




                                                                                                              Daisuke Ejima
                                                                                                              President Commissioner

        Nationality                    Japan
        Age/Gender                     55 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               Appointed as President Commissioner for the first time through the Annual GMS on April 4, 2023 and
          Appointment                  effectivelly served since October 10, 2023 based on the Decree of the OJK Board of Commissioners
                                       regarding the Results of the Fit and Proper Assessment No. KEP-3/KDK.06/2023.
        • Work Experience              1.  President Commissioner of the Company (April 2023-present)
                                       2.  President Director of PT Bank Danamon Indonesia Tbk (April 2023-present)
                                       3.  Regional Executive MUFG Bank, Ltd, Singapore (May 2022-March 2023)
                                       4.  Vice Chairman, Non-Executive Director & Member of the Nomination and Remuneration Committee
                                           of Bank of Ayudhya PCL (Krungsri), Thailand (July 2022-March 2023)
                                       5. Executive Country Head MUFG Bank, Ltd. (formerly The Bank of Tokyo Mitsubishi UFJ, Ltd.), Jakarta
                                           (2018-2022)
                                       6. Country Head of The Bank of Tokyo Mitsubishi UFJ, Ltd. Jakarta (January 2018-June 2018)
                                       7. Deputy General Manager of The Bank of Tokyo Mitsubishi UFJ, Ltd. Singapore (2017-2018)
                                       8. Manager of The Bank of Tokyo Mitsubishi UFJ, Ltd. Tokyo (2013-2017)
                                       9. Managing Director of The Bank of Tokyo Mitsubishi UFJ, Ltd. Tokyo (2012-2013)
                                       10. Director of the Bank of Tokyo Mitsubishi UFJ, Ltd. Tokyo (2009-2012)
                                       11. Secondment the Bank of Tokyo Mitsubishi UFJ, Ltd. New York (2004-2009)
                                       12. Vice President of the Bank of Tokyo Mitsubishi UFJ, Ltd. New York ((2001-2004)
                                       13. Manager of the Bank of Tokyo Mitsubishi UFJ, Ltd. Tokyo (1996-1999)
                                       14. Head of Department of the Japanese Ministry of Finance (1994-1996)
        • Concurrent Position          President Director of PT Bank Danamon Indonesia Tbk
        Education or Training to       Education and training in 2023 are presented separately in Management Education and Training section
        Improve Competency 2023        in this Annual Report.
        Certification                  1.   Basic Financing Certification (Indonesian Financial Company Certification Body)
                                       2.   Risk Management Level 5 (Risk Management Certification Body)
        Affiliate Relations            Has no affiliation with members of the Board of Commissioners and members of the Board of Directors,
                                       but serves as President Director of PT Bank Danamon Indonesia Tbk which is the main shareholder of the
                                       Company.
        Domicile                       Jakarta
        Number of ADMF Share           0 Shares
        Ownership
        Term of Office                 October 10, 2023 until the closing of the Annual General Meeting of Shareholders for Fiscal Year 2023




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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                 68 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           Appointed as Commissioner and Independent Commissioner of the Company for the first time at the
  Appointment              Annual GMS on 18 May 2016, and reappointed as Independent Commissioner at the Annual GMS on June
                           30, 2021.
                           Appointed as Chairman of the Corporate Governance Committee based on the Decree of the Board
                           of Commissioners dated July 29, 2021 and appointed as Chairman of the Corporate Risk Monitoring
                           Committee based on the Decree of the Board of Commissioners dated March 30, 2021
• Work Experience          1.    President Commissioner of PT Jaminan Kredit Indonesia (2023-present)
                           2.    Chairman of the Company Risk Monitoring Committee (2021-present)
                           3.    Chairman of the Corporate Governance Committee (2021-present)
                           4.    Independent Commissioner of the Company (2016-present)
                           5.    President Commissioner of PT Perusahaan Pengelola Aset (2020-present)
                           6.    President Commissioner of PT Danareksa (2019-2020)
                           7.    Independent Commissioner of PT Mahaka Radio Integra Tbk (2017-2019)
                           8.    Independent Commissioner and Chair of the Company's Audit Committee (2016-2021)
                           9.    Independent Commissioner of PT Brilian Indah Gemilang (2019- present)
                           10.   Member of the Assessment Team for Clarification/Presentation of the Capability and Proper Test in
                                 the Banking Sector, Financial Services Authority (2016-present)
                           11.   Director of the Indonesian Banking Development Institute (LPPI) (2016-present)
                           12.   President Commissioner/Independent Commissioner of PT BNI Life Insurance (2015-2018)
                           13.   Member of the Supervisory Board of the Adaro Building the Nation Foundation (2010-present)
                           14.   Independent Commissioner, Chair of the Audit Committee and Member of the Risk Management
                                 Committee, PT Bank Mandiri Tbk (2010-2015)
                           15.   Member of the Sharia Supervisory Board of PT Jaya Proteksi Takaful (2009-2016)
                           16.   Member of the Sharia Supervisory Board of PT Chub Syariah Insurance (2017-present)
                           17.   Commissioner and member of the Audit Committee of PT Bank Danamon Indonesia Tbk. (2008-2010)
                           18.   Member of the PT Mahaka Group Audit Committee (2006-2016)
                           19.   Member of Commissioner/Chief Executive (CEO) of the Deposit Insurance Corporation (2005-2007)
                           20.   Commissioner of PT. Bank Rakyat Indonesia (Persero) Tbk. (2005)
                           21.   Director of Micro and Small Enterprises PT Bank Rakyat Indonesia (Persero) Tbk. (2003-2005)
                           22.   Operational Director of PT Bank Rakyat Indonesia (2000-2003)
                           23.   Head of Education and Training Division PT Bank Rakyat Indonesia (1996-2000)
                           24.   Head of Semarang Branch PT Bank Rakyat Indonesia (1994-1995)
                           25.   Head of Surakarta Branch Sudirman PT Bank Rakyat Indonesia (1992-1994)
                           26.   Head of Commercial Business Regional Office BRI Surabaya PT Bank Rakyat Indonesia (1990-1991)
                           27.   Senior Leasing Officer PT Sanwa BRI Leasing (1983-1987)
                           28.   General Staff Candidate PT Bank Rakyat Indonesia (1980)
• Concurrent Position      1.    President Commissioner of PT Jaminan Kredit Indonesia
                           2.    President/Independent Commissioner of PT Brilian Indah Gemilang
                           3.    Member of the Board of Trustees of Yayasan Adaro Pembangunan Negeri
                           4.    Member of Sharia Supervisory Board of PT Chub Syariah Insurance
Education or Training to   Education and training in 2023 are presented separately in Management Education and Training section
Improve Competency 2023    in this Annual Report.
Certification              Basic Financing Certification (Indonesian Financing Professional Certification Body)
Affiliate Relation         Has no affiliation with members of the Board of Commissioners, members of the Board of Directors and
                           major shareholders
Domicile                   Jakarta
Number of ADMF Share       0 Share
Ownership
Term Office                June 30, 2021 until the closing of the Annual GMS for the 2023 financial year




                                                                                                                                                                     83
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Page 88
                                                                                                      Manggi Taruna Habir
                                                                                                      Independent Commissioner


        Nationality                    Indonesia

        Age/Gender                     70 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               Appointed as Independent Commissioner of the Company for the first time through the Annual GMS
          Appointment                  Resolution on June 30, 2021 and began serving actively on August 31, 2021 based on the Decree of the OJK
                                       Board of Commissioners regarding the Results of the Fit and Proper Assessment No. KEP-43/KDK.05/2021.
                                       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, 2021.

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

        • Concurrent Position          1.    Independent Commissioner and Chairman of 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)
                                       3.    President Commissioner of PT Berdayakan Usaha Indonesia (2021 - present)

        Education or Training to       Education and training in 2023 are presented separately in Management Education and Training section
        Improve Competency 2023        in this Annual Report.

        Certification                  1.    Basic Financing Certification, (Indonesian Financing Professional Certification Body)
                                       2.    Risk Management Certification Level 2, Risk Management Certification Body

        Affiliate Relation             Has no affiliation with members of the Board of Commissioners, members of the Board of Directors, and
                                       major shareholders

        Domicile                       Jakarta

        Number of ADMF Share           0 Share
        Ownership

        Term Office                    August 31, 2021 until the closing of the Annual GMS for the 2023 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




                     Eng Heng Nee Philip
                           Commissioner


Nationality                  Singapore

Age/Gender                   77 years old/Male

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

Position History

• Legal Basis of             Appointed as the Company’s Commissioner for the first time through the Annual GMS on June 5, 2007 and
  Appointment                re-appointed as the Company’s Commissioner based on the Decree of the OJK Board of Commissioners
                             regarding the Results of the Fit and Proper Test No. KEP-15/D.05/2015. Reappointed as the Company’s
                             Commissioner based on the Resolution of the Annual GMS dated June 30, 2021. Appointed as a member
                             of the Company's Nomination and Remuneration Committee based on the Decision of the Board of
                             Commissioners dated March 30, 2021.
• Work Experience            1.    Chairman ALPS Pte. Ltd (formerly known as Agency for Healthcare Supply Chain Pte. Ltd)
                                   (2018-present)
                             2.    Chairman of TSI Tech Pte. Ltd. (formerly known as Transmex Systems International Pte. Ltd.)
                                   (2017-present)
                             3.    Company Commissioner (2016-present)
                             4.    Member of the Company's Nomination and Remuneration Committee (2015-present)
                             5.    Director Vanda I Investments Pte. Ltd (2014-2019)
                             6.    Director Frasers Australia Pty. Ltd (2014-2022)
                             7.    Director KK Women's and Children's Hospital Pte. Ltd., Singapore (2012-2018)
                             8.    Director of Frasers Property Limited (formerly known as Frasers Centrepoint Limited) (2013-2022)
                             9.    Director Ezra Holdings Ltd., Singapore (2012-2019)
                             10.   Chairman of the Company's Risk Management Committee (2011-2019)
                             11.   Commissioner and Independent Commissioner of the Company (2011-2016)
                             12.   Non-Executive Director Asia Pacific Breweries Ltd., Singapore (2011-2013)
                             13.   Non-Executive Director of Hup Soon Global Corp. Ltd., Singapore 2010-2013)
                             14.   Director Singapore Health Services Pte. Ltd., Singapore (2009-2018)
                             15.   Director of The Hour Glass Ltd., Singapore (2009-2018)
                             16.   Director Hektar Asset Management Sdn. Bhd., Malaysia (2008-present)
                             17.   Independent Non-Executive Director and Chairman of the NTUC Income Audit Committee, Singapore
                                   (2008-2017)
                             18.   Non-Executive Director OpenNet Pte. Ltd., Singapore (2008-2013)
                             19.   Member of the Company's Audit Committee (2007-2016)
                             20.   Company Commissioner (2007-2011)
                             21.   Member of the Company's Risk Management Committee (2007-2011)
                             22.   Non-Executive Director at Sunrise MCL Land Sdn (2007-2011)
                             23.   Director at Frasers Centrepoint Asset Management Ltd., Singapore (2006-2018)
                             24.   Chairman at mDR Limited, Singapore (2005-2017)
                             25.   Deputy Chairman at MCL Land Ltd., Singapore (2005-2011)
                             26.   Non-Executive Director at Chinese Development Assistance Council, Singapore (2004-2014)
                             27.   Group Managing Director at Jardine Cycle & Carriage Ltd., Singapore (1996-2005)
• Concurrent Position        1.    Chairman of ALPS Pte. Ltd (formerly known as Agency for Healthcare Supply Chain Pte. Ltd)
                                   (2018-present)
                             2.    Chairman of TSI Tech Pte. Ltd. (formerly known as Transmex Systems International Pte. Ltd.)
                                   (2017-present)

Education or Training to     Education and training in 2023 are presented separately in Management Education and Training section
Improve Competency 2023      in this Annual Report.

Certification                Basic Financing Certification (Indonesian Financing Professional Certification Body)

Affiliate Relation           Has no affiliation with members of the Board of Commissioners, members of the Board of Directors, and
                             major shareholders

Domicile                     Singapore

Number of ADMF Share         0 Share
Ownership

Term Office                  June 30, 2021 until the closing of the Annual GMS for the 2023 financial year




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                                                                                                     Congsin Congcar
                                                                                                     Commissioner


        Nationality                    Thailand

        Age/Gender                     53 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               Appointed as Commissioner for the first time on March 31, 2020 based on the Resolution of the Annual
          Appointment                  GMS for the 2019 Fiscal Year and began serving actively on December 28, 2020 based on the Decree of
                                       the OJK Board of Commissioners regarding the Results of the Fit and Proper Assessment No. KEP-95/
                                       KDK.05/2020, and reappointed at the Annual GMS on June 30, 2021

        • Work Experience              1.  The Company’s Commissioner (28 December 2020-present)
                                       2.  Head of Krungsri Auto Group Bank of Ayudhya PCL (2022-present)
                                       3.  Executive Vice President, Krungsri Auto Group Bank of Ayudhya PCL (2021-2021)
                                       4.  Head of Krungsri Auto Finance and Strategy Division, Krungsri Auto Group Bank of Ayudhya PCL
                                           (2017-2021)
                                       5. Executive Vice President, Head of Krungsri Auto Strategic Division, Krungsri Auto Group Bank of
                                           Ayudhya PCL (2015-2016)
                                       6. Acting Head of Krungsri Auto Finance and Accounting Division, Krungsri Auto Group Bank of Ayudhya
                                           PCL (2015)
                                       7. Head of Krungsri Auto Finance and Accounting Division, Krungsri Auto Group Bank of Ayudhya PCL
                                           (2014-2015)
                                       8. Director, Ayudhya Capital Services Co., Ltd. (2017- present)
                                       9. Chief Financial Officer, Ayudhya Capital Auto Lease PCL (2008-2014)
                                       10. Chief Financial Officer, GE Capital Auto Lease PLC. (2006-2007)
                                       11. Senior Management Team, (Siam Commercial Bank PCL largest Auto Hire-Purchase & Leasing
                                           subsidiary) (1996-2006)

        • Concurrent Position          Head of Krungsri Auto Group Bank of Ayudhya PCL (2022-present)

        Education or Training to       Education and training in 2023 are presented separately in Management Education and Training section
        Improve Competency 2023        in this Annual Report.

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

        Affiliate Relation             Has no affiliation with members of the Board of Commissioners, members of the Board of Directors, and
                                       major shareholders

        Domicile                       Thailand

        Number of ADMF Share           0 Share
        Ownership

        Term Office                    June 30, 2021 until the closing of the Annual GMS for the 2023 financial year




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                                                             Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                                             and Analysis                Responsibility




                            Hafid Hadeli
                           Commissioner


Nationality                 Indonesia

Age/Gender                  60 years old/Male

Educational Background      Bachelor of Accounting - Trisakti University (1988)

Position History

• Legal Basis of            Appointed as the Company’s Commissioner for the first time based on the Extraordinary GMS on
  Appointment               October 3, 2022 and has been effective since December 19, 2022 based on the Decree of the OJK Board of
                            Commissioners regarding the Results of the Fit and Proper Assessment No. KEP-56/KDK.05/2022

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

• Concurrent Position       Vice President Director of PT Bank Danamon Indonesia Tbk (2022-present)

Education or Training to    Education and training in 2023 are presented separately in Management Education and Training section
Improve Competency 2023     in this Annual Report.

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

Affiliate Relation          Has no affiliation with members of the Board of Commissioners, members of the Board of Directors, and
                            major shareholders

Domicile                    Jakarta

Number of ADMF Share        0 Share
Ownership

Term Office                 June 30, 2021 until the closing of the Annual GMS for the 2023 financial year




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       AUDIT COMMITTEE PROFILE




                                                                                                       Manggi Taruna Habir
                                                                                                       Chairman of the
                                                                                                       Audit Committee



        Profile                        The complete profile is presented in the Profile of the Board of Commissioners

        Position History

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

        Term of Office                 September 16, 2021 until the closing of the Annual GMS for the 2023 financial year




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

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

• Concurrent Position      -

Education or Training to   National Conference 2023 : Overseeing the Company’s Sustainability and Growth through Risk Supervision
Improve Competency 2023    and Control, Indonesian Audit Committee Association

Certification              1.   Level 4 Banking Risk Management Certification (Banking Professional Certification Body)
                           2.   Microsoft Certified Systems Engineer (Microsoft Company)

Affiliate Relation         Has no affiliation with members of the Board of Commissioners, members of the Board of Directors, and
                           major shareholders

Domicile                   Jakarta

Number of ADMF Share       0 share
Ownership

Term Office                September 16, 2021 until the closing of the Annual GMS for the 2023 financial year




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                                                                                                      Restiana Ie Tjoe Linggadjaya
                                                                                                      Member of the Audit Committee


        Nationality                    Indonesia

        Age/Gender                     57 years old/Female

        Educational Background         1.    Candidate Doctoral of Research in Management, Doctoral Program - Faculty of Economics and
                                             Business, Pelita Harapan University (2021 - estimated graduation 2024).
                                       2.    Master in Management (MM) - Asian Institute of Management, Philippines (1999-2000) (Full
                                             Scholarship)
                                       3.    Bachelor of Economics - Trisakti University, Indonesia (1985-1989)

        Position History

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

        • Work Experience              1.    Member of the Company's Audit Committee (2022-present)
                                       2.    Chief Audit Executive, Indonesia Eximbank (May 2020-December 2020)
                                       3.    Chief Compliance & Risk Audit Officer, PT Smartfren Telecom Tbk (2018-2020)
                                       4.    Chief Operating Officer, PT Maybank Indonesia Tbk (2017-2018)
                                       5.    Chief Audit Executive & SEVP, PT Bank CIMB Niaga, Indonesia Tbk (2010-2017)
                                       6.    Chief Internal Auditor & SEVP, PT Bank Danamon Indonesia Tbk (2004-2010)
                                       7.    Finance & Accounting Director, PT Asuransi Allianz Life Indonesia (2002-2004)
                                       8.    Vice President - Internal Audit, ABN AMRO Bank N.V. Indonesia (2000-2002)
                                       9.    Vice President - Treasury, Cash Management & Custody, PT ING Barings Indonesia (1996-1998)
                                       10.   Manager, Citibank N.A, Indonesia (1990-1996)

        • Concurrent Position

        Education or Training to       National Conference 2023 : Overseeing the Company’s Sustainability and Growth through Risk Supervision
        Improve Competency 2023        and Control, Indonesian Audit Committee Association

        Certification                  1.    Certified Risk Management Assurance (CRMA) (The Institute of Internal Auditors)
                                       2.    Certified Internal Auditor (CIA) (The Institute of Internal Auditors)
                                       3.    Certified Trainer - Risk Management Level 1 (Global Association of Risk Professionals (GARP) & Risk
                                             Management Certification Body (BSMR))
                                       4.    International Certificate in Banking Risk & Regulation (Global Association of Risk Professionals (GARP)
                                             & Risk Management Certification Body (BSMR))
                                       5.    Risk Management Certification Level 1, 2, 3, 4 and 5 (Indonesian Banking Professional Certification
                                             Agency/LSPP)
                                       6.    Indonesian Capital Market Certification, such as Investment Manager (WMI), Underwriter (WPEE),
                                             Broker Dealer (WPPE) (Committee for Capital Market Professional Standard)

        Affiliate Relation             Has no affiliation with members of the Board of Commissioners, members of the Board of Directors, and
                                       major shareholders

        Domicile                       Jakarta

        Number of ADMF Share           0 Shares
        Ownership

        Term Office                    July 1, 2022 until the closing of the Annual GMS for the 2023 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




  RISK MONITORING COMMITTEE PROFILE




                         Krisna Wijaya
Chairman of Risk Monitoring Committee


   Profile                The complete profile is presented in the Profile of the Board of Commissioners

   Position History

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

   Term of Office         March 30, 2021 until the closing of the Annual GMS for the 2023 financial year




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                                                                                                     Manggi Taruna Habir
                                                                                                     Member of the Risk Monitoring
                                                                                                     Committee
        Profile                        The complete profile is presented in the Profile of the Board of Commissioners

        Position History

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

        Term of Office                 June 6, 2021 until the closing of the Annual GMS for the 2023 financial year




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                                                             Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                                             and Analysis                Responsibility




                          Rio Erriad
       Member of the Risk Monitoring
                          Committee
Nationality                Indonesia

Age/Gender                 57 years old/Male

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

Position History

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

• Work Experience          1.    Member of the Company’s Risk Monitoring Committee (2021-present)
                           2.    Credit Risk Head, Executive Vice President PT Bank Danamon Indonesia Tbk (2012-2021)
                           3.    Senior Vice President of PT Bank Danamon Indonesia Tbk (2009-2012)
                           4.    Vice President of PT Bank Danamon Indonesia Tbk (2006-2009)
                           5.    Member of various Key Projects and Committees of PT Bank Danamon Indonesia Tbk (2006-2020)
                           6.    Vice President of PT Bank ICB Bumiputera Tbk (2005-2006)
                           7.    Country Head Dow Jones Telerate Pte Ltd, Singapore (2003-2005)
                           8.    Assistant Vice President RMG Lippobank (2000-2003)
                           9.    Assistant Vice President of Bank PDFCI (1998-2000)
                           10.   Senior Manager of PDFCI Bank (1996-1998)
                           11.   Assistant Manager ABN Amro Bank N.V (1994-1996)

• Concurrent Position      -

Education or Training to   Speaker at Training for Credit Analyst : Intermediate Credit Bootcamp SME Danamon
Improve Competency 2023    (Gunawan Darmawan Octavian Chandra Law Firm)

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

Affiliate Relation         Has no affiliation with members of the Board of Commissioners, members of the Board of Directors, and
                           major shareholders

Domicile                   Jakarta

Number of ADMF Share       0 Shares
Ownership

Term Office                March 30, 2021 until the closing of the Annual GMS for the 2023 financial year




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       NOMINATION AND REMUNERATION
       COMMITTEE




                                                                                                             Manggi Taruna Habir
                                                                                                             Chairman of the Nomination
                                                                                                             and Remuneration Committee



        Profile                        The complete profile is presented in the Profile of the Board of Commissioners

        Position History

        • Legal Basis of               Appointed as Chairman of the Company's Nomination and Remuneration Committee based on the
          Appointment                  Decree of the Board of Commissioners dated October 18, 2021

        Term of Office                 October 18, 2021 until the closing of the Annual GMS for the 2023 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




                     Daisuke Ejima
      Member of the Nomination and
          Remuneration Committee
Profile                The complete profile is presented in the Profile of the Board of Commissioners

Position History

• Legal Basis of       Appointed as a Member of the Company's Nomination and Remuneration Committee based on the
  Appointment          Resolution of the Board of Commissioners dated February 7, 2024

Term of Office         February 7, 2024 until the closing of the Annual GMS for the 2023 financial year




             Eng Heng Nee Philip
      Member of the Nomination and
          Remuneration Committee
Profile                The complete profile is presented in the Profile of the Board of Commissioners

Position History

• Legal Basis of       Appointed as Member of the Company's Nomination and Remuneration Committee based on the Decree
  Appointment          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




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                                                                                                    Tri Evita Aryani
                                                                                                    Member of the Nomination and
                                                                                                    Remuneration Committee
        Nationality                    Indonesia

        Age/Gender                     52 years old/Female

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

        Position History

        • Legal Basis of               Appointed as Member of the Company's Nomination and Remuneration Committee based on the Decree
          Appointment                  of the Board of Commissioners dated March 30, 2021

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

        • Concurrent Position          -

        Education or Training to       -
        Improve Competency 2023

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

        Affiliate Relation             Has no affiliation with members of the Board of Commissioners, members of the Board of Directors, and
                                       major shareholders

        Domicile                       Jakarta

        Number of ADMF Share           0 Shares
        Ownership

        Term Office                    March 30, 2021 until the closing of the Annual GMS for the 2023 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




CORPORATE GOVERNANCE
COMMITTEE PROFILE




                    Krisna Wijaya
Chairman of Corporate Governance
                       Committee
Profile               The complete profile is presented in the Profile of the Board of Commissioners

Position History

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

Term of Office        July 29, 2021 until the closing of the Annual GMS for the 2023 financial year




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                                                                                                      Diyah Sasanti
                                                                                                      Member of the Corporate Governance
                                                                                                      Committee
        Nationality                    Indonesia

        Age/Gender                     57 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               Appointed as Member of the Corporate Governance Committee based on the Decree of the Board of
          Appointment                  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 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 Agritrade International Pte Ltd (2010-2020)
                                       7.    Advisor WSJ International SDN BHD (2010-2017)
                                       8.    Advisor 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 to PT Pembangunan Perumahan (2007-2008)
                                       12.   Advisor 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 PT Lippo Life Tbk (1997-1998)
                                       16.   Head of Legal Division 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 PT Bank Lippo Tbk (1989-1990)

        • Concurrent Position          1.    Vice President for Women and Children 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 Competency 2023

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

        Affiliate Relation             Has no affiliation with members of the Board of Commissioners, members of the Board of Directors, and
                                       major shareholders

        Domicile                       Bogor

        Number of ADMF Share           0 Shares
        Ownership

        Term Office                    July 29, 2021 until the closing of the Annual GMS for the 2023 financial year




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                                                              Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                                              and Analysis                Responsibility




BOARD OF DIRECTOR PROFILE




                     I Dewa Made Susila
                        President Director


Nationality                   Indonesia

Age/Gender                    53 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              Appointed as President Director through the Annual GMS on March 30, 2022 and began serving actively
  Appointment                 on July 1, 2022 based on the Decree of the OJK Board of Commissioners concerning the Results of the
                              Fit and Proper Test No. KEP-28/KDK.05/2022.

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

• Concurrent Position         Commissioner of PT Home Credit Indonesia

Education or Training to      Education and training in 2023 are presented separately in Management Education and Training section
Improve Competency 2023       in this Annual Report.

Certification                 Financing Expert Certification (Indonesian Financing Professional Certification Body

Affiliate Relation            Has no affiliation with members of the Board of Commissioners, members of the Board of Directors, and
                              major shareholders.

Domicile                      Jakarta

Number of ADMF Share          0 Shares
Ownership

Term Office                   June 3, 2022 until the closing of the Annual GMS for the 2023 financial year




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                                                                                                      Swandajani Gunadi
                                                                                                      Director


         Nationality                    Indonesia

         Age/Gender                     51 years old/Female

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

         Position History

         • Legal Basis of               Appointed as Director for the first time at the Annual GMS on May 17, 2013 and began serving actively on
           Appointment                  March 13, 2013 based on the Decree of the OJK Board of Commissioners regarding the Results of the
                                        Fit and Proper Assessment No.KEP-18/D.05/2013. Reappointed at the Annual GMS on June 30, 2021

         • Work Experience              1.  Director of Human Resources, CREM and Company Marketing (2017-present)
                                        2.  Director of the Company’s Human Resources (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 of the Company (2003-2010)
                                        5.  Head of the Company's Remuneration and Human Resources Development Department (2002-2003)
                                        6.  Remuneration Senior Analyst PT Sumalindo Lestari Jaya Tbk (Group PT Astra International Tbk)
                                            (2000-2002)
                                        7. HR Corporate Manager Orang Tua Group (2000)
                                        8. Remuneration Senior Analyst at 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)

         • Concurrent Position          -

         Education or Training to       Education and training in 2023 are presented separately in Management Education and Training section
         Improve Competency 2023        in this Annual Report.

         Certification                  Financing Expert Certification (Lembaga Indonesian Financing Professional Certification

         Affiliate Relation             Has no affiliation with members of the Board of Commissioners, members of the Board of Directors, and
                                        major shareholders.

         Domicile                       Jakarta

         Number of ADMF Share           0 Shares
         Ownership

         Term Office                    June 30, 2021 until the closing of the Annual GMS for the 2023 financial year




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                                                            Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                                            and Analysis                Responsibility




    Niko Kurniawan Bonggowarsito
                         Director


Nationality                Indonesia

Age/Gender                 52 years old/Male

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

Position History

• Legal Basis of           Appointed as Director for the first time at the Annual GMS on April 20, 2018 and began serving actively on
  Appointment              June 5, 2018 based on the Decree of the OJK Board of Commissioners regarding the Results of the
                           Fit and Proper Assessment No. KEP-50/KDK.05/2018. Reappointed at the Annual GMS on June 30, 2021

• Work Experience          1.    President Commissioner of PT Mandala Multifinance Tbk (2024-present)
                           2.    Director of Corporate Finance (July 4, 2022-present)
                           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 Financing of 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 National General Bank (1992-1993)

• Concurrent Position      President Commissioner of PT Mandala Multifinance Tbk

Education or Training to   Education and training in 2023 are presented separately in Management Education and Training section
Improve Competency 2023    in this Annual Report.

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

Affiliate Relation         Has no affiliation with members of the Board of Commissioners, members of the Board of Directors, and
                           major shareholders.

Domicile                   Jakarta

Number of ADMF Share       0 Shares
Ownership

Term Office                June 30, 2021 until the closing of the Annual GMS for the 2023 financial year




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                                                                                                      Harry Latif
                                                                                                      Director


         Nationality                    Indonesia

         Age/Gender                     52 years old/Male

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

         Position History

         • Legal Basis of               Appointed as the Company’s Director for the first time through the Annual GMS on March 31, 2020 and
           Appointment                  began serving actively on August 25, 2020 based on the Decree of the OJK Board of Commissioners
                                        regarding the Results of the Fit and Proper Assessment No.KEP-39/KDK.05/2020. Reappointed at the
                                        Annual GMS on June 30, 2021

         • Work Experience              1.   The Company’s Portfolio Director (2020-present)
                                        2.   Deputy Director of 2W/4 W Sales Financing and Sales Portfolio 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 PT Viar Motor Indonesia (AtpmViar) and PT Kencana Laju Mandiri
                                             (Viar retail dealer) (2005-2006)
                                        7.   Part Sales Manager, Area Sales Supervisor and Marketing Research Supervisor PT Astra Honda Motor
                                             (1996-2005)

         • Concurrent Position          -

         Education or Training to       Education and training in 2023 are presented separately in Management Education and Training section
         Improve Competency 2023        in this Annual Report.

         Certification                  Financing Expert Certification, Indonesian Financing Professional Certification Body

         Affiliate Relation             Has no affiliation with members of the Board of Commissioners, members of the Board of Directors, and
                                        major shareholders

         Domicile                       Jakarta

         Number of ADMF Share           0 Shares
         Ownership

         Term Office                    June 30, 2021 until the closing of the Annual GMS for the 2023 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




                           Jin Yoshida
                               Director


Nationality                Japan

Age/Gender                 50 years old/Male

Educational Background     Bachelor of Laws - Gakushuin University (1997)

Position History

• Legal Basis of           Appointed as the Company’s Director for the first time through the Annual GMS on March 31, 2020 and
  Appointment              began serving actively on August 25, 2020 based on the Decree of the OJK Board of Commissioners
                           regarding the Results of the Fit and Proper Assessment No.KEP-11/KDK.05/2020. Reappointed at the
                           Annual GMS on June 30, 2021

• Work Experience          1.   Director of Corporate Strategic Alliances (2020-present)
                           2.   Head of Planning Group for JCB America, Managing Director of MUFG, Union Bank, New York
                                (2017-2020)
                           3.   Director at Corporate Banking Group, The Bank of Tokyo Mitsubishi UFJ London (2011-2017)
                           4.   Relationship Manager at Corporate Banking Group, Manager of The Bank of Tokyo Mitsubishi UFJ
                                Nagoya (2007-2011)
                           5.   Relationship Manager at Corporate Banking Group, Manager of The Bank of Tokyo Mitsubishi Tokyo
                                (2004-2007)
                           6.   Customer Dealer, Group Leader the Bank of Tokyo Mitsubishi Jakarta (2001-2004)

• Concurrent Position      -

Education or Training to   Education and training in 2023 are presented separately in Management Education and Training section
Improve Competency 2023    in this Annual Report.

Certification              Financing Expert Certification (Lembaga Indonesian Financing Professional Certification Body)

Affiliate Relation         Has no affiliation with members of the Board of Commissioners, members of the Board of Directors, and
                           major shareholders

Domicile                   Jakarta

Number of ADMF Share       0 Shares
Ownership

Term Office                June 30, 2021 until the closing of the Annual GMS for the 2023 financial year




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                                                                                                     Denny Riza Farib
                                                                                                     Director


         Nationality                    Indonesia

         Age/Gender                     51 years old/Male

         Educational Background         Bachelor of Mathematics – Padjadjaran University (1996)

         Position History

         • Legal Basis of               Appointed as Director for the first time through the Annual GMS on April 4, 2023 and effective since
           Appointment                  October 10, 2023 based on the Decree of the OJK Board of Commissioners regarding the Results of the Fit
                                        and Proper Assessment No. KEP-4/KDK.06/2023.

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

         • Concurrent Position          -

         Education or Training to       Education and training in 2023 are presented separately in Management Education and Training section
         Improve Competency 2023        in this Annual Report.

         Certification                  Financing Expert Certification (Lembaga Indonesian Financing Professional Certification Body)

         Affiliate Relation             Has no affiliation with members of the Board of Commissioners, members of the Board of Directors, and
                                        major shareholders

         Domicile                       Jakarta

         Number of ADMF Share           0 Shares
         Ownership

         Term Office                    October 10, 2023 until the closing of the Annual GMS for the 2023 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




   SHARIA SUPERVISORY BOARD
   PROFILE




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


    Nationality                Indonesia

    Age/Gender                 63 years old/Male

    Educational Background     1.   Ph.D on Islamic Legal Theory-McGill University, Canada (1994)
                               2.   Master of Religion-Jakarta State Islamic Institute (1987)
                               3.   Bachelor of Sharia-Jakarta State Islamic Institute (1981)

    Position History

    • Legal Basis of           Appointed as Chairman of the Company's Sharia Supervisory Board for the first time through the
      Appointment              Extraordinary GMS on September 4, 2012 and reappointed through the Annual GMS on June 30, 2021

    • Work Experience          1.   Deputy Chair of the Daily Executive Board (BPH) of the National Sharia Council – Indonesian Ulema
                                    Council (DSNMUI) for the period (2015-2020)
                               2.   Chairman of the Company's Sharia Supervisory Board (2012-present)
                               3.   Chairman of the BCA Syariah, Sharia Supervisory Board (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      1.   Chairman of the BCA Syariah, Sharia Supervisory Board (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.   Member of the Sharia Supervisory Board of PT Bank CIMB Niaga Tbk (2008-present)
                               5.   Professor at Syarif Hidayatullah State Islamic University Jakarta (1999-present)
                               6.   Lecturer at Muhammadiyah University Jakarta (1985-present)
                               7.   Lecturer at Syarif Hidayatullah State Islamic University Jakarta (1982-present)

    Education or Training to   Pre-Ijtima’ Sanawi Workshop (Annual Meeting) of Sharia Supervisory Board VIII Year 2023, Daily Executive
    Improve Competency 2023    Board of National Sharia Council-Indonesian Ulema Council

    Certification              License as a Capital Market Sharia Expert through Decree of the Board of Commissioners of the Financial
                               Services Authority No.KEP-12/D.04/ASPM-P/2016

    Affiliate Relation         Has no affiliation with members of the Board of Commissioners, members of the Board of Directors, and
                               major shareholders

    Domicile                   Jakarta

    Number of ADMF Share       0 Shares
    Ownership

    Term Office                June 30, 2021 until the closing of the Annual GMS for the 2023 financial year




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                                                                                                      Prof. Dr. KH. Noor Achmad, MA
                                                                                                      Member of the Sharia Supervisory
                                                                                                      Board
         Nationality                    Indonesia

         Age/Gender                     66 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               Appointed as Member of the Company's Sharia Supervisory Board for the first time through the
           Appointment                  Extraordinary GMS on September 4, 2012 and reappointed through the Annual GMS on June 30, 2021

         • 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 Chairman 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 Company's Sharia Supervisory Board (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 Chair of the Indonesian Nahdlatul Ulama Higher Education Association (2010-2015)
                                        13.   Deputy Secretary General of the Central Indonesian Ulema Council (2010–2015)
                                        14.   Deputy Chair 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          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 Chairman 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       Strengthening the Sharia Supervisory Board (DPS) in maintaining the Continuity and Quality of Sharia
         Improve Competency 2023        Mutual Funds, Capital Market Institutions of Wahid Hasyim University

         Certification                  License as a Capital Market Sharia Expert through Decree of the Board of Commissioners of the Financial
                                        Services Authority No.KEP-03/D.04/ASPM-P/2017

         Affiliate Relation             Has no affiliation with members of the Board of Commissioners, members of the Board of Directors, and
                                        major shareholders

         Domicile                       Semarang

         Number of ADMF Share           0 Shares
         Ownership

         Term Office                    June 30, 2021 until the closing of the Annual GMS for the 2023 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




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


   Nationality                Indonesia

   Age/Gender                 52 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           Appointed as Member of the Company's Sharia Supervisory Board for the fisrt time through the
     Appointment              Extraordinary GMS on October 15, 2021 and began serving actively on September 14, 2021 based on the
                              Decree of the OJK Board of Commissioners regarding the Results of the Fit and Proper Assessment
                              No. KEP-53/NB.21/2021.

   • Work Experience          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.   Dean of 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      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   Pre-Ijtima’ Sanawi Workshop (Annual Meeting) of Sharia Supervisory Board VIII Year 2023, Daily Executive
   Improve Competency 2023    Board of National Sharia Council-Indonesian Ulema Council

   Certification              License as a Capital Market Sharia Expert through Decree of the Board of Commissioners of the Financial
                              Services Authority No.KEP-53/NB.21/2021

   Affiliate Relation         Has no affiliation with members of the Board of Commissioners, members of the Board of Directors, and
                              major shareholders

   Domicile                   Jakarta

   Number of ADMF Share       0 Shares
   Ownership

   Term Office                June 30, 2021 until the closing of the Annual GMS for the 2023 financial year




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        SENIOR OFFICERS PROFILE




                                                                                                           Sylvanus Gani Kukuh Mendrofa
                                                                                                           Deputy Director –
                                                                                                           Chief Financial Officer



         Nationality                    Indonesia
         Age/Gender                     47 years old/Male
         Domicile                       Jakarta
         Educational Background         1.    Master of Management, Australian National University (ANU)
                                        2.    Bachelor of Economic, Universitas Indonesia
         Work Experience                1.    Deputy Director – Head of Corporate Planning & Procurement in Company (2017-2022)
                                        2.    Deputy Director – Head of Strategy Transformation in Company (2017-2022)
                                        3.    Deputy Director – Head of Financial Planning & Project in Company (2015-2017)
                                        4.    General Manager – Head of Financial Planning & Project in Company (2013)
                                        5.    General Manager – Financial Planning & Project Division Head in Company (2011-2013)
                                        6.    General Manager – Budget Division Head in Company (2007-2011)
                                        7.    Vice President – Network Finance in PT Natrindo Telepon Selular (2005-2007)
                                        8.    General Manager Planning & Control in PT First Media Tbk (2003-2004)
                                        9.    Manager in PT First Media Tbk (2000-2002)
                                        10.   Associate/Consultant in PT Pricewaterhouse Financial Advisory Services (1998-2000)




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




           Sigit Hendra Gunawan
Deputy Director – Chief Risk Officer




    Nationality              Indonesia
    Age/Gender               55 years old/Male
    Domicile                 Tangerang
    Educational Background   1.   Bachelor of Engineering, Trisakti University
    Work Experience          1.   Director in PT BFI Finance Indonesia Tbk (2015-2023)
                             2.   Deputy Director – Head of Credit & Collection in Company (2011-2015)
                             3.   Credit Division Head in Company (2006-2011)
                             4.   Credit Deputy Division Head in Company (2005-2006)
                             5.   Collection Department Head & Credit Fleet Department Head in Astra Credit Companies (2004-2005)
                             6.   Collection Department Head in Astra Credit Companies (2002-2004)
                             7.   Management Trainee until Section Head Credit Analyst Commercial & HE in Astra Credit Companies
                                  (1993-2002)




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                                                               Danny Hendarko
                                                               Deputy Director – Head of National Non
                                                               Dealer Channel, Retention & Durable

                                                               Indonesian Citizen, 50 years old

        Served as Deputy Director – Head of National Non
        Dealer Channel, Retention & Durable in the Company
        since 2017. Started his career in the Company as Head
        of Solo Branch Office in 1997.


        He earned his Bachelor of Engineering degree from
        Surabaya University in 1994.




                                                               Andy Sutanto
                                                               Deputy Director – Head of Retail Motorcycle
                                                               Financing

                                                               Indonesian Citizen, 54 years old

        Appointed as Deputy Director – Head of Retail
        Motorcycle Financing in the Company since 2011.
        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.




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




                    Manuel D. Irwanputera
 Deputy Director – Head of Digital Center of
                                 Excellence

            Indonesian Citizen, 48 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 Economics degree from
                                                                                       Atma Jaya University in 1997.




                         Pramono Pranoto
Deputy Director – Head of Risk Management

            Indonesian Citizen, 45 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.




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                                                                   2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 116
                                                               Bohan Kesuma
                                                               Deputy Director – Head of Strategy
                                                               Transformation

                                                               Indonesian Citizen, 49 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 at 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, 50 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.




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




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           Reza Hasyim Tamin                                      Chandra Hermanto
           Head of National Fleet Business                        Head of National Honda New Motorcycle

            Indonesian Citizen, 47 years old                      Indonesian Citizen, 50 years old


        Appointed as Head of National Fleet Business in the     Served as Head of National Honda New Motorcycle
        Company since 2022. Prior to joining the Company,       in the Company since 2014. Prior to joining the
        he served as Marketing Director at PT Bestindo Cakra    Company, he served as Manager at Pratama Finance.
        Utama, SMO Head at PT Surya Anugerah Kencana.
        He started his career as a Staff at PT Orix Indonesia   He earned his Bachelor of Economics degree from
        Finance in 2001.                                        Universitas Persada Indonesia YAI in 1997.


        He earned his Bachelor of Literature degree from
        Dharma Persada University in 2001.




           Trianto Subekti                                        Paul Octavianus Jayaputra
           Head of National Yamaha New Motorcycle                 Head of National Suzuki & Multi Brand New
                                                                  Motorcycle
            Indonesian Citizen, 54 years old
                                                                  Indonesian Citizen, 49 years old

        Served as Head of National Yamaha New Motorcycle        Served as Head of National Suzuki & Multi Brand
        in the Company since 2011. Prior to joining the         New Motorcycle in the Company since 2020. Prior
        Company, he served as Assistant Manager at              to joining the Company, he served as an Account
        PT Hobart Adi Hutama.                                   Officer at PT Orix Finance Indonesia.


        He earned his Bachelor degree in Shipping               He earned his Master of Management degree from
        Engineering from Adhi Tama Institute of Technology      Bandung Institute of Technology in 2002.
        Surabaya in 1995.




           Sugianto                                               Dwi Prasetiyo
           Head of National Used Motorcycle                       Head of National New Car 1

            Indonesian Citizen, 55 years old                      Indonesian Citizen, 48 years old


        Served as Head of National Used Motorcycle in the       Served as Head of National New Car 1 in the
        Company since 2011. Prior to joining the Company, he    Company since 2017. Prior to joining the Company,
        served as Marketing Officer at Astra Daihatsu.          he served as Sales Head at Astra Credit Companies.


        He earned his Bachelor of Economics degree from         He earned his Bachelor of Economics degree from
        the Tujuh Belas Agustus University in 1993.             STIE YKPN University in 2000.




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




  Andy Teguh                                                          Ronald Donna
  Head of National New Car 2                                          Head of National Used Car

   Indonesian Citizen, 48 years old                                    Indonesian Citizen, 42 years old


Served as Head of National New Car 2 in the                        Served as Head of National Used Car in the Company
Company since 2017. Prior to joining the Company,                  since 2016. Prior to joining the Company, he served as
he served as Area Marketing Manager at PT Federal                  Branch Manager at Astra Credit Companies.
International Finance.
                                                                   He earned his Bachelor of Computer Science degree
He earned his Bachelor of Economics degree from                    from Dian Nuswantoro University in 2004.
Trisakti University in 1998.




  Agus Hamid Arief                                                    Indra Meyman Harefa
  Head of National Commercial                                         Head of Non Dealer Channel & Retention

   Indonesian Citizen, 52 years old                                    Indonesian Citizen, 52 years old


Served as Head of National Commercial in the                       Served as Head of Non Dealer Channel & Retention
Company since 2007. Prior to joining the Company,                  in the Company since 2020. Prior to joining the
he served as Finance Officer at PT Citra Jenesia                   Company, he served as Production & Purchasing
Persada.                                                           Officer at PT Millenium Tiga Gemilang-Red Promo.


He earned his Bachelor of Accounting degree from                   He earned his Bachelor of Accounting degree from
STIE YPKP in 1993.                                                 STIE Swadaya in 1996.




  Andy Kurniawan                                                      Danny William
  Head of Keday                                                       Head of SND System Solution

   Indonesian Citizen, 49 years old                                    Indonesian Citizen, 51 years old


Served as Head of Keday in the Company since 2020.                 Served as Head of SND System Solution in the
Prior to joining the Company, he served as Parts &                 Company since 2020.
Accessories Manager at PT Astra International-Toyota
Sales Operation.                                                   He earned his Bachelor of Engineering degree from
                                                                   Trisakti University in 1997.
He earned his Bachelor of Political Science degree
from Gadjah Mada University in 1997.




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           Valen Riediv Kiernadi                                 Yusron
           Head of MPL Development & Analysis                    Head of Sharia

            Indonesian Citizen, 42 years old                     Indonesian Citizen, 47 years old


        Appointed as Head of MPL, Development & Analysis       Served as Head of Sharia in the Company since 2018.
        in the Company since 2023. Prior to joining the        Prior to joining the Company, he served as Finance
        Company, he served as General Manager Corporate        Manager at PT Larasindo Jaya Agrotama and Store
        Culture and Change Management at PT Paramount          Manager Specialty Store at PT Hero Supermarket.
        Enterprise International, Senior General Manager
        Human Resources at PT. Nusantara Sakti Group, and      He earned his Master of Business Administration
        Marketing Analyst at PT Astra Honda Motor.             degree from Gadjah Mada University in 2002.


        He earned his Bachelor of Economics degree from
        STIE IBII in 2004.




          Rudy Widjaja                                          Max Eka Darmawan
          Head of Business Partnership Management               Head of SSD Management

          Indonesian Citizen, 55 years old                      Indonesian Citizen, 55 years old


        Served as Head of Business Partnership                 Served as Head of SSD Management in the Company
        Management in the Company since 2005. Prior to         since 2020. Prior to joining the Company, he served
        joining the Company, he served as Head of Retail       as a Supervisor at PT Anugerah Mitra Jaya.
        Banking of PT Bank Permata Tbk, Head of Branch
        and Product Development of PT Bank Prima Express.      He holds a Bachelor of Economics degree from STIE
                                                               Kucecwara.
        He earned his Master's degree from IPMI in 1997 and
        Carnegie Bosch Institute in 1997.




           Andree Wibowo                                         Suwanto
           Head of SSD Support                                   Head of Regional SSD

            Indonesian Citizen, 50 years old                     Indonesian Citizen, 52 years old


        Served as Head of SSD Support in the Company since     Served as Head of Regional SSD in the Company
        2020. Prior to joining the Company, he was Finance     since 2012. He started his career in the Company as
        Controller at PT Ungaran Sari Garmen.                  Credit Marketing Officer.


        He earned his Bachelor of Economics degree from        He earned his Bachelor degree from AKA Wikajasa
        Satya Wacana Christian University in 1991.             Semarang in 1995.




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  Krisdianto                                                       Nanang Kurniawan
  Head of Regional SSD                                             Head of Regional SSD

   Indonesian Citizen, 51 years old                                 Indonesian Citizen, 49 years old


Served as Head of Regional SSD in the Company                   Served as Head of Regional SSD in the Company
since 2016. Prior to joining the Company, he served as          since 2020. Prior to joining the Company, he served
a Salesman at PT Bumi Kalpataru.                                as Representative Head at PT Federal International
                                                                Finance.
He earned his Associate degree from STIE Perbanas
in 1998.                                                        He earned his Bachelor of Engineering degree from
                                                                Merdeka University Malang in 1998.




  Surya Almada Syahlani                                            Agus Hartanto
  Head of Regional SSD                                             Head of Regional SSD

   Indonesian Citizen, 46 years old                                 Indonesian Citizen, 51 years old


Served as Head of Regional SSD in the Company                   Served as Head of Regional SSD in the Company
since 2020.                                                     since 2020. Prior to joining the Company, he served
                                                                as Branch Manager at PT Federal International
He earned his Bachelor of Economic degree from                  Finance.
STIESIA Surabaya in 1999.
                                                                He earned his Bachelor of Engineering degree from
                                                                Gadjah Mada University in 1996.




  Iwan Chandra                                                     Handi
  Head of Regional SSD                                             Head of Regional SSD

   Indonesian Citizen, 50 years old                                 Indonesian Citizen, 51 years old


Served as Head of Regional SSD in the Company                   Served as Head of Regional SSD in the Company
since 2020. Prior to joining the Company, he served             since 2020. Previously, he served as Area Marketing
as Branch Manager at ITC Finance.                               Manager in the Company.


He earned his Bachelor of Engineering degree from               He earned his Bachelor of Accounting degree from
ISTP Medan in 1991.                                             STIE Tridharma Bandung in 1996.




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           Weldya Putra Caniago                                  Irfan Budianto
           Head of Regional SSD                                  Head of Regional SSD

           Indonesian Citizen, 47 years old                      Indonesian Citizen, 51 years old


        Served as Head of Regional SSD in the Company          Served as Head of Regional SSD in the Company
        since 2022. He started his career in the Company as    since 2015. Prior to joining the Company, he was Risk
        Credit Marketing Officer.                              Management Department Head at PT Astra Sedaya
                                                               Finance.
        He earned his Bachelor of Economics degree from
        Pembangunan Nasional University "Veteran" Jakarta      He earned his Bachelor of Animal Science degree
        in 1997.                                               from Brawijaya University in 1996.




           Lindawati Soetopo                                     Maria Sari Dewi Kusuma
           Head of Accounting & Tax                              Head of Finance & Cash Management

           Indonesian Citizen, 53 years old                      Indonesian Citizen, 53 years old


        Served as Head of Accounting & Tax in the Company      Served as Head of Finance & Cash Management
        since 2011. Prior to joining the Company, she          in the Company since 2016. Prior to joining the
        served as MIS Manager at PT Bank Akita, Finance &      Company, she was an Account Officer at Bank Hastin
        Accounting Manager at PT Asco Dinamika Mobilindo,      International.
        Internal Audit Supervisor at PT Tempo Group
        Tbk, and Budget Control at PT Mitracorp Pacific        She earned his Bachelor of Economics degree from
        Nusantara Holding Company.                             Widya Mandala Catholic University in 1996.


        She earned his Bachelor of Economics degree from
        Atma Jaya University in 1992.




           Aan Setiawandi                                        Didik Sukarmadi
           Head of Corporate Finance                             Head of Procurement

           Indonesian Citizen, 41 years old                      Indonesian Citizen, 47 years old


        Served as Head of Corporate Finance in the             Served as Head of Procurement in the Company
        Company since 2021. Prior to joining the Company,      since 2020. Prior to joining the Company, he was
        he was Branch Operational Head at PT BFI Finance       Head of Service and Infrastructure Management di
        Indonesia Tbk, Retail Manager at PT Trikomsel Oke      PT Netciti Persada.
        Tbk, and Commercial and Consumer Banking at
        PT Bank Rakyat Indonesia (Persero) Tbk.                He earned his Bachelor of Engineering degree from
                                                               Telkom Institute of Technologi in 2000.
        He earned his Master of Business Administration
        degree from Gadjah Mada University in 2016.




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  Achmad Komara                                                      Guntur Pratomo
  Head of Operational Risk Management                                Head of Information Risk Management

  Indonesian Citizen, 48 years old                                   Indonesian Citizen, 34 years old


Served as Head of Operational Risk Management                     Appointed as Head of Information Risk Management
in the Company since 2013. Prior to joining the                   in the Company since 2023. Prior to joining the
Company, he served as Account Manager at KAP                      Company, he served as AVP Cyber Defense at
Haryanto Sahari & Rekan (PricewaterhouseCoopers).                 PT Bank CIMB Niaga Tbk and Team Leader SOC at
                                                                  PT Packet Systems Indonesia.
He earned his Master of Management degree from
Bogor Agricultural University in 2015.                            He earned his Bachelor of Engineering degree from
                                                                  Budi Luhur University in 2012.




  Stephanus Taufan Wibowo                                            Henrick Kusno Sujarwadi
  Head of Risk Policy Development                                    Head of Risk Policy Development

  Indonesian Citizen, 49 years old                                   Indonesian Citizen, 44 years old


Appointed as Head of Risk Policy Development in the               Served as Head of Collection in the Company since
Company since 2023. Prior to joining the Company,                 2015. Prior to joining the Company, he was Fleet
he served as Credit Operation Head at PT BFI                      Credit Administration Head at PT Astra Sedaya
Finance Indonesia Tbk and Consultant at PT. Survey                Finance.
Prima Solusi Statindo.
                                                                  He earned his Bachelor of Engineering degree from
He earned his Master of Management degree from                    Gadjah Mada University in 2002.
Gadjah Mada University in 2000.




  Riyantono                                                          Ingrid Setiadharma
  Head of Loan & Asset Recovery                                      Head of Legal

  Indonesian Citizen, 52 years old                                   Indonesian Citizen, 56 years old


Served as Head of Loan & Asset Recovery in the                    Served as Head of Legal in the Company since
Company since 2011. Prior to joining the Company,                 2012. Prior to joining the Company, she served as
he served as Accounting Supervisor at PT Surya Inti               Senior Manager Legal/Compliance at PT U Finance
Perdana.                                                          Indonesia and Senior Assistant Manager Legal/
                                                                  Compliance at The Bank of Tokyo-Mitsubishi-UFJ,
He earned his Bachelor of Accounting degree from                  Ltd.
Borobudur University in 1994.
                                                                  She earned his Bachelor of Law degree from
                                                                  Tarumanegara University in 1990. In addition, she
                                                                  took Advocate Professional Education from the
                                                                  Indonesian Advocates Association in 2009.




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           Bien Costan                                           Salman Fauzie
           Head of Business Process Improvement                  Head of Transformation Management

           Indonesian Citizen, 46 years old                      Indonesian Citizen, 42 years old


        Appointed as Head of Business Process                  Appointed as Head of Transformation Management
        Improvement in the Company since 2023. Prior to        in the Company since 2023. Prior to joining
        joining the Company, he served as Senior Associate     the Company, he served as Senior Manager at
        at Ernst & Young Indonesia.                            Monitor Deloitte, Head of Strategy & Performance
                                                               Management at PT Prudential Life Assurance, and
        He earned his Bachelor of Accounting degree from       Auditor at Ernst & Young.
        Tarumanegara University in 2000.
                                                               He earned his Master of Business Administration
                                                               from the University of Rochester – Simon Business
                                                               School in 2011.




           Ingrid Sri Komala Dewi                                Miranti Hidajat
           Head of Quality Assurance                             Head of Operation Support

           Indonesian Citizen, 52 years old                      Indonesian Citizen, 55 years old


        Served as Head of Quality Assurance in the Company     Served as Head of Operation in the Company since
        since 2011. Prior to joining the Company, she served   2010. Prior to joining the Company, she served as
        as Senior Auditor at Ernst & Young and Audit           Operations Manager at Maxxi Securities.
        Supervisor at Deloitte Touche Tohmatsu.
                                                               She earned his Bachelor of Accounting degree from
        She earned his Bachelor of Accounting degree from      Atma Jaya University in 1990.
        Tarumanegara University in 1995.




           Hanafi Suprapto                                       Dolly Arora
           Head of Corporate Real Estate Management              Head of Corporate University

           Indonesian Citizen, 53 years old                      Indonesian Citizen, 45 years old


        Served as Head of Corporate Real Estate                Appointed as Head of Corporate University in the
        Management in the Company since 2017. Prior            Company since 2023. Prior to joining the Company,
        to joining the Company, he served as Structure         he served as eLearning Production Manager at
        Engineer at PT. Rematha Dacrea Optima.                 Mitra Integrasi Komputindo and Content Writer at
                                                               Sinarmas Multimedia.
        He earned his Bachelor of Engineering degree from
        Atma Jaya University in 1993.                          He earned his Master of Management degree from
                                                               Trisakti University in 2004.




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  Tri Evita Aryani                                                  Gandhy Inderayana
  Head of Human Capital & General Affairs                           Head of Brand & Corporate Communication

  Indonesian Citizen, 55 years old                                  Indonesian Citizen, 44 years old


Served as Head of Human Capital & General Affairs                Served as Head of Brand & Corporate
in the Company since 2010. Prior to joining the                  Communication in the Company since 2020.
Company, she served as Vice President of Group                   Prior to joining the Company, he served as Brand
Human Capital Division at Gunung Steel Group, Vice               Management Head and Digital & Online Marketing
President of Group Human Resource Division at                    Head at PT Bank Danamon Indonesia Tbk.
PT Tunas Ridean Tbk, and General Manager Human
Resource at PT Heinz ABC Indonesia.                              He earned his Bachelor of Computer degree from
                                                                 Bina Nusantara University in 2001.
She earned his Bachelor of Economics degree from
the University of Indonesia in 1994.




  Tania Endah Budhi                                                 Andreas Burhan Tasmaan
  Head of Marketing Strategy & Customer                             Head of Business Analytics
  Experience
                                                                    Indonesian Citizen, 44 years old
  Indonesian Citizen, 43 years old

Served as Head of Marketing Strategy & Customer                  Served as Head of Business Analytics at the
Experience in the Company since 2016. Prior to                   Company since 2019. Prior to joining the Company,
joining the Company, she served as Head of Ground                he served as VP Digital Banking, Analytics &
Operations and Customer Management at                            Campaign Management at PT Bank DBS Indonesia
PT Indonesia AirAsia, Franchise Manager at                       and VP Business Development at PT Bank Permata
PT Johnson & Johnson Indonesia, Business Analyst                 Tbk.
at FMC Technologies Singapore and Marketing
Planning Officer at PT Toyota Astra Motor.                       He earned his Bachelor degree from Parahyangan
                                                                 University in 1998.
She earned his Master of Business Administration
with Marketing specialization from Nanyang
Technological University in 2007.




  Ricky Mas Basuardi                                                Budi Pranoto
  Head of IT Operation                                              Head of IT Development & Head of IT Office

  Indonesian Citizen, 49 years old                                 Indonesian Citizen, 45 years old


Served as Head of IT Operation in the Company since              Appointed as Head of IT Development and Head of IT
2019. Prior to joining the Company, he served as                 Office in the Company since 2023. Prior to joining the
Software Developer at PT Collega Inti Pratama.                   Company, he served as IT General Manager at Suzuki
                                                                 Finance Indonesia, IT Division Head at Mega Central
He earned his Bachelor degree in Computer                        Finance and IT Department Head at Astra Sedaya
Engineering from STI&K Jakarta in 1998.                          Finance.


                                                                 He earned his Bachelor of Computer Science degree
                                                                 from Bina Nusantara University in 2001.




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           Gofur Herryanto                                         Rachmat Adijayadi
           Head of IT Infrastructure Management                    Head of IT Security & Head of IT Architecture

           Indonesian Citizen, 52 years old                        Indonesian Citizen, 39 years old


        Appointed as Head of IT Infrastructure Management        Serving as Head of IT Security & Head of IT
        in the Company since 2023. Prior to joining the          Architecture in the Company since 2023. Prior
        Company, he served as Head of Information                to joining the Company, he served as Head of
        Technology at PT CRIF Lembaga Informasi                  Information Security & GRC at PT Bank Aladin Syariah
        Keuangan, Project Manager at PAA, Client Technical       Tbk and Head of IT Security & Governance at PT Astra
        Specialist at PT IBM Indonesia, Solutions Architect at   International Tbk.
        Visitek.
                                                                 He earned his Bachelor degree in Computer
        He earned his Bachelor of Engineering degree from        Engineering from Gunadarma University in 2007.
        the University of Indonesia in 1995.


           Teguh Supriyatna Putera                                 Edwin Kartawinata
           Head of IT Governance & Head of IT Business             Head of Digital Business Automotive
           Partner
                                                                   Indonesian Citizen, 40 years old
           Indonesian Citizen, 47 years old

        Appointed as Head of IT Governance & Head of IT          Served as Head of Digital Business Automotive in the
        Business Partner in the Company since 2023. Prior        Company since 2019. Prior to joining the Company,
        to joining the Company, he served as Director at         he served as Vice President Marketing at Kapanlagi
        PT NuVision Consulting, Associate Director at Ernst      Youniverse, General Manager of Marketing & Social
        & Young Consulting Indonesia, Senior Manager at          Media Operations at PT. Creative Media Karya,
        PriceWaterhouseCoopers Consulting Indonesia,             Senior Business Development Manager at Kapanlagi
        Department Head at Maybank Indonesia, and Senior         Network, and Business Development Executive at
        Consultant at PT Metrodata Electronics.                  PT Indika Telemedia.


        He earned his Master in Business Administration          He earned his Bachelor degree in Computer
        from Vlerick Business School in 2011.                    Engineering from Bina Nusantara University in 2005.



           Iyan Waer
                                                                   Perry Barman Slangor
           Head of Digital Product & Engineering
                                                                   Head of Corporate Secretary, Investor Relation &
                                                                   Funding
           Indonesian Citizen, 44 years old
                                                                   Indonesian citizen and domiciled in Jakarta, 53 years old


        Appointed as Head of Digital Product & Engineering       Appointed as Head of Corporate Secretary, Investor
        in the Company since 2018. Prior to joining the          Relations & Funding in the Company since 2013.
        Company, he served as Chief Operating Officer and        Prior to joining the Company, he served as General
        Co-Founder of Swipecrypto Pte. Ltd, Product Owner        Manager Corporate Secretary at PT Toba Bara
        at McKinsey Digital, Senior Managing Consultant at       Sejahtera Tbk, Corporate Reporting Manager at
        Phintraco Consulting, and Research & Development         PT Adaro Energy Tbk, Manager Investor Relations at
        Manager at Verint Systems.                               PT Derma Henwa Tbk, Department Head at
                                                                 PT Bank Internasional Tbk, Assistant Vice President
        He earned his Master of Management degree from           at PT Bank Danamon Indonesia Tbk, Manager
        Atma Jaya University Jakarta in 2003.                    Strategic Studies at Indonesian Bank Restructuring
                                                                 Agency and Manager at PT Pemeringkat Efek
                                                                 Indonesia (Indonesia Credit Rating Agency).


                                                                 He earned his Master of Business Administration
                                                                 from Cleveland State University in 1995.


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  Haryadwi Saputra Kartawidjaja                                     Veronika Dyah Puspitaningrum
  Head of Internal Audit                                            Head of Compliance & AML Unit

  Indonesian Citizen, 44 years old                                  Indonesian Citizen, 43 years old


Appointed as Head of Internal Audit in the Company               Appointed as Head of Compliance & AML Unit in the
since 2018. Prior to joining the Company, he served as           Company since 2022. Prior to joining the Company,
Vice President at Citibank NA, Vice President at                 she served as Head of Risk and Fraud Management
PT Bank ANZ Indonesia, Assistant Vice President at               at LinkAja, Vice President at Commonwealth Bank,
PT Bank Danamon Indonesia Tbk, Assistant Manager                 Vice President at United Overseas Bank Limited,
at PT Bank HSBC, Senior Auditor at KPMG.                         Assistant Vice President at PT. Bank CIMB Niaga,
                                                                 Tbk, Senior Manager at PT. Bank OCBC NISP Tbk.
He earned his Bachelor of Accounting and Finance                 She started his career at PT Bank Permata Tbk as
from Wright State University in 2002.                            Operations Officer Training Program in 2005.


                                                                 She earned his Bachelor of Political Science degree
                                                                 from Padjadjaran University in 2003.




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        CHANGES IN THE COMPOSITION
        OF MEMBERS OF THE BOARD OF
        COMMISSIONERS AND BOARD OF
        DIRECTORS

        Adira Finance has made changes to the composition of the Board of Commissioners and the Board of
        Directors in order to improve performance even further. On April 4, 2023, Mr. Daisuke Ejima was appointed
        as a member of the Board of Commissioners and Mr. Denny Riza Farib was appointed as a member of
        the Board of Directors of Adira Finance according to the Decision of the Annual General Meeting of
        shareholders. Thus, the current membership 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
        Jin Yoshida                                  : Director
        Harry Latif                                  : Director
        Denny Riza Farib                             : Director


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




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                                                                                                                  and Analysis                 Responsibility




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




Number of Employees by Directorate
                Directorate                2019                   2020                          2021                      2022                     2023

Compliance Function                                 34                        35                          35                          12                           8

Finance Directorate                                 101                      100                          92                         86                           85

HC Management & CREM Directorate                   316                       276                        279                        306                           333

Information Technology Directorate                  153                      160                        209                         224                          242

Operations Directorate                            1,275                      764                        739                        697                              -

Sales & Distribution Directorate              7,700                      6,165                         6,931                      6,985                         7,741

Credit, Collection & Legal Directorate            7,651                8,467                           8,341                     8,498                      8,052

Sales Portfolio Directorate                        199                       201                         196                        214                          199

Marketing & Digital Center of Excellence           172                       185                         197                       202                           237
Directorate

Business Alliance Strategy &                         7                         6                           7                           8                          61
Transformation Directorate

Risk Directorate                                      -                        -                              -                         -                       209

Reporting Directly to The President                 69                        65                          67                         69                           76
Director

Number of Employees by Organization Level/Position
        Organization Level/Position        2019                   2020                          2021                      2022                     2023

Board of Directors                                   5                         7                           7                           5                           6

Deputy Director                                      8                         7                           7                           7                           9

Head of Division                                    72                        72                         70                          69                           73

Manager                                            729                       711                         719                       734                           785

Supervisor                                        4,114                 3,966                      3,884                          3,912                     4,025

Staff                                         12,749                   11,662                      12,406                        12,574                    12,345

Total                                         17,677                  16,425                       17,093                        17,301                   17,243


Number of Employees by Education Level
              Education Level              2019                   2020                          2021                      2022                     2023

Post Graduate                                       85                       87                          87                          90                          104

Bachelor                                      11,850                   11,044                          11,571                    11,770                     11,926

Diploma                                           3,527                 3,272                       3,266                         3,212                         3,125

Senior High School                                2,212                  2,019                         2,166                      2,226                     2,085

Junior High School                                   3                         3                           3                           3                           3

Elementary School                                     -                        -                              -                         -                           -

Total                                         17,677                  16,425                       17,093                        17,301                   17,243


Number of Employees by Employment Status
             Employment Status             2019                   2020                          2021                      2022                     2023

Contract                                      4,325                    2,858                           3,110                      3,389                     2,524

Permanent                                     13,352                   13,567                      13,983                         13,912                   14,719

Total                                         17,677                  16,425                       17,093                        17,301                   17,243




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        Number of Employees by Age
                              Age                              2019            2020                 2021                 2022              2023

         <26 years old                                                1,602              818                824                  790               881

         26<-<36 years old                                        9,486                9,414            9,685               9,426             8,883

         36<-<46 years old                                            5,971            5,607            5,890                   6,172          6,370

         46<-<51 years old                                             522              503                 586                  765               905

         51<-<55 years old                                              90                76                 101                 142               200

         >55 years old                                                   6                 6                     7                 6                  4

         Total                                                    17,677           16,425              17,093               17,301            17,243


        Number of Employees by Term of Office
                         Term of Office                        2019            2020                 2021                 2022              2023

         <1 years                                                     1,718             872             2,345                   1,728             1,512

         1<-<5 years                                                  6,177            6,442               5,759            5,820              5,780

         5<-<10 years                                             5,387                4,822               3,510             3,257             3,337

         10<-<15 years                                                2,516            2,216               3,579            4,333             4,067

         15<-<20 years                                                1,751            1,953                1,711            1,884                 2,111

         20<-<25 years                                                  114              108                174                  250               356

         25 years                                                       14                 11                 15                  29                80

         Total                                                    17,677           16,425              17,093               17,301            17,243


        Number of Employees by Gender
                             Gender                            2019            2020                 2021                 2022              2023

         Male                                                     14,307               13,551           14,143              14,205            13,963

         Female                                                    3,370               2,874            2,950               3,096             3,280

         Total                                                    17,677           16,425              17,093               17,301            17,243



        Employee Competency Development Data 2023 [SEOJK F.22][GRI 404-2]
                                                                                                 Number of Participants and Position Level
             Type of                                                                                                                       Junior
                                                 Training Objective                               Senior               Middle
             Training                                                                                                                     and Non
                                                                                                Management           Management
                                                                                                                                        Management

         Qualification       Prepare the competency of a position holder according                           -                  557           4,076
                             to a certain rank level.

         Mandatory           Provide the required insights and knowledge for                               70               1,586            67,260
                             employees in order to carry out their duties and
                             responsibilities properly, as well as ensuring business
                             continuity through good corporate
                             governance and risk mitigation.

         Functional          Improve employee competency in accordance with the                            40               1,976             36,016
                             job function.

         Transformation      Preparing employee competencies in carrying out the                             2                  302               3,184
                             Company transformation program.

         Additional          Optimizing employees’ potential, enabling them to                          287                3,444              48,184
                             become more effective as individuals and as employees



        Cost of Employee Competency Development [SEOJK F.22][GRI 404-2]
                       Employee Training                       2019            2020                 2021                 2022              2023

         Number of Training Participants                         115,358         289,644              202,686              172,951           175,264

         Training and Development Investment                          53.4               15.1                11.1               64.7              80.2
         (Rp billion)




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                                                                                                      and Analysis                Responsibility




SHAREHOLDERS COMPOSITION


Major and Controlling Shareholders
Since January 2004, PT Bank Danamon Indonesia Tbk has been the majority and controlling shareholder
in Adira Finance. The following information is available about Adira Finance shareholders as of December
31, 2023:


                                                  Number of Share                 Nominal Value (IDR,                 Share Percentage
                     Shareholders Name
                                                    Ownership                      100, -/Share) (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 Investor 1                                                           10,000,300                                            1.00%

  3.      Corporate Investor 2                                                             5,931,200                                          0.59%

  4.      Corporate Investor 3                                                           4,204,800                                            0.42%

  5.      Corporate Investor 4                                                            3,909,600                                           0.39%

  6.      Corporate Investor 5                                                            3,622,300                                           0.36%

  7.      Individual Investor 1                                                            1,932,700                                           0.19%

  8.      Individual Investor 2                                                            1,560,500                                           0.16%

  9.      Individual Investor 3                                                           1,400,000                                            0.14%

 10.      Individual Investor 4                                                           1,004,500                                            0.10%

  11.     Individual Investor 5                                                              910,500                                          0.09%

 12.      Corporate Investor 6                                                               901,800                                          0.09%

 13.      Individual Investor 6                                                              852,000                                          0.09%

 14.      Individual Investor 7                                                               815,500                                         0.08%

 15.      Individual Investor 8                                                              792,000                                          0.08%

 16.      Individual Investor 9                                                              782,000                                          0.08%

 17.      Corporate Investor 7                                                              640,900                                           0.06%

 18.      Individual Investor 10                                                             588,700                                          0.06%

 19.      Individual Investor 11                                                             545,000                                          0.05%

 20.      Individual Investor 12                                                             528,900                                          0.05%


Composition of Shareholders with Ownership of >5%
                                                                                                                            Persentase
                                                  Number of Shares                            Total
                     Shareholder Name                                                                                      Kepemilikan
                                                     (Shares)                                 (IDR)
                                                                                                                                (%)


 January 1, 2023 to December 31, 2023

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

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




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                                                                                 2023 Annual Report PT Adira Dinamika Multi Finance Tbk
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        Composition of Shareholders with Ownership of <5%
                                                                                                                                    Ownership
                                                                       Number of Shares                      Total
                             Shareholder Name                                                                                       Percentage
                                                                          (Shares)                           (IDR)
                                                                                                                                        (%)

         January 1, 2023 to December 31, 2023

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

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



        Composition of Shareholders Based on Classification
                                                                                                                                    Ownership
                                                                          Number of                Number of Shares
                       Classification of Shareholders                                                                               Percentage
                                                                         Shareholders                 (Shares)
                                                                                                                                        (%)

         Local Shares

         Institution                                                                        49                 935,844,415                   93.58

         Individual                                                                       4,766                 42,783,000                       4.28

         Foreign Shares

         Institution                                                                        46                   20,618,385                      2,06

         Individual                                                                          12                      754,200                     0,08

         Total                                                                            4,873              1,000,000,000                  100.00



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

         January 1, 2023 until Desember 31, 2023

         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 Director

         I Dewa Made Susila         President Director                           -                       -                      -                   -

         Swandajani Gunadi          Director                                     -                       -                      -                   -

         Niko Kurniawan             Director                                     -                       -                      -                   -
         Bonggowarsito

         Jin Yoshida                Director                                     -                       -                      -                   -

         Harry Latif                Director                                     -                       -                      -                   -

         Denny Riza Farib           Director                                     -                       -                      -                   -




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




CHRONOLOGY OF STOCK LISTING


Based on the Deed of Decision Statement of All Shareholders of PT Adira Dinamika Multi Finance No.13
dated January 26, 2004, made in the presence of Fathiah Helmi, SH, 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, among others, agreed to: (i) increase the Company’s
authorized capital from IDR100 billion to IDR400 billion and (ii) change the par value of the Company’s
shares from IDR1,000 per share to IDR100 per share. Based on Deed No.13/2004, on January 26, 2004,
the Company’s shareholders also approved the sale of shares owned by Mr. Theodore Permadi Rachmat,
equivalent to 90.0% of his entire shares (810,000,000 shares) and those owned by Mr. Stanley Setia Atmadja,
equivalent to 10.0% of all shares he owns (90,000,000 shares) to strategic investors.


In addition, according to the Conditional Sale and Purchase Agreement (CSPA) dated January 26, 2004,
signed by Theodore Permadi Rachmat and Stanley Setia Atmadja as sellers and PT Bank Danamon
Indonesia Tbk (Bank Danamon) as buyers, the sellers would transfer a portion of their remaining shares in
the Company, amounting to 750,000,000 shares representing 75.0% of the total subscribed and fully paid
shares, to the buyer through a Direct Placement mechanism outside of the stock exchange. This transfer
took place immediately after the Company's shares are listed on the Jakarta Stock Exchange (JSX) and the
Surabaya Stock Exchange (SSX), as well as the fulfillment of the conditions agreed upon by the sellers and
the buyer, including Bank Indonesia approval. The shares that were transferred have an estimated value of
IDR850 billion, as determined by the CSPA.


In March 2004, the Company conducted a public offering of shares, with as many as 100,000,000 shares
owned by the Company’s shareholders (divestment shares), or 10% of all issued and fully paid shares. In
accordance with SSX Announcement No.JKT-343/LIST-PENG/BES/III/2004 dated March 29, 2004, which
refers to the Company’s letter No.071/ADMF/CS/III/04 dated March 25, 2004 regarding Initial Shares Listing
and SSX Letter No.JKT-028/LIST-EMITEN/BES/III/2004 dated March 29, 2004 regarding the approval
for the initial registration of PT Adira Dinamika Multi Finance Tbk Shares, the number of shares in the
Public Offering of Shares that were listed on March 31, 2004 and the composition of shareholders and the
composition of share ownership in the Company is as follows:


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

Authorized Capital                                          4,000,000,000                     400,000,000
Issued and Fully Paid Capital:
- Theodore Permadi Rachmat                                       810,000,000                     81,000,000                                           81.0
- Stanley Setia Atmadja                                          90,000,000                           9,000,000                                       9.0
- Public (with respective shareholding below 5%)                 100,000,000                     10,000,000                                           10.0
Total Issued and Fully Paid Up Capital                       1,000,000,000                     100,000,000                                        100.0
Unissued Shares                                             3,000,000,000                     300,000,000



On March 31, 2004, the Company's shares were publicly listed and offered for the first time on JSX and
SSX (and later merged into the Indonesia Stock Exchange (IDX)) under the stock ticker code ADMF in the
amount of 100,000,000 shares, at an initial offering price of IDR2,325 per share from a total of 1,000,000,000
shares issued.




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        Year 2004
        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 regarding
        information disclosure in connection with the acquisition of shares of PT Adira Dinamika Multi Finance Tbk
        on April 8, 2004, Bank Danamon Indonesia took over throughIDR75,000,000,000 or representing 75.0%
        of the entire shares issued by the Company, from Theodore Permadi Rachmat and Stanley Setia Atmadja
        based on the CSPA dated January 26, 2004, therefore the shareholders composition and shares ownership
        composition in the Company changed to be as follows:


                                                                                      Nominal Value
                               Description                     Number of Shares                            Percentage (%)
                                                                                     (IDR Thousands)
         Authorized Capital                                         4,000,000,000          400,000,000
         Issued and Fully Paid Capital:
         - 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 (with respective shareholding below 5%)             100,000,000            10,000,000                 10.0
         Total Issued and Fully Paid Up Capital                     1,000,000,000          100,000,000                 100.0
         Unissued Shares                                            3,000,000,000          300,000,000



        Furthermore, according to SSX 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 owned by Theodore Permadi Rachmat and 15,000,000 shares owned by Stanley Setia Atmadja, and
        took a share of public ownership of 24,193,500 shares on October 5, 2004. Accordingly, the composition of
        shareholders and the composition of share ownership in the Company at the end of 2004 were as follows:


                                                                                      Nominal Value
                               Description                     Number of Shares                            Percentage (%)
                                                                                     (IDR Thousands)
         Authorized Capital                                         4,000,000,000          400,000,000
         Issued and Fully Paid Capital:
         - Bank Danamon Indonesia                                     750,000,000           75,000,000                  75.0
         - Mega Value Profits Limited                                  174,193,500            17,419,350                17.4
         - Public (with respective shareholding below 5%)              75,806,500             7,580,650                     7.6
         Total Issued and Fully Paid Up Capital                     1,000,000,000          100,000,000                 100.0
         Unissued Shares                                            3,000,000,000          300,000,000



        Year 2009
        Throughout the 2004-2009 period, Mega Value Profits Limited raised its ownership in ADMF to 20%. This
        transaction represented shares purchased from the public through IDX, which led to changes in the
        Company’s shareholders and ownership composition at the end of the first semester of 2009 as follows:
                                                                                      Nominal Value
                               Description                     Number of Shares                            Percentage (%)
                                                                                     (IDR Thousands)

         Authorized Capital                                         4,000,000,000          400,000,000
         Issued and Fully Paid Capital:
         - Bank Danamon Indonesia                                     750,000,000           75,000,000                  75.0
         - Mega Value Profits Limited                                 200,000,000           20,000,000                  20.0
         - Public (with respective shareholding below 5%)              50,000,000            5,000,000                      5.0
         Total Issued and Fully Paid Up Capital                     1,000,000,000          100,000,000                 100.0
         Unissued Shares                                            3,000,000,000          300,000,000




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




Bank Danamon exercised its call option on July 9, 2009, to acquire a 20% stake in Adira Finance, which
amounts to 200,000,000 shares, from Mega Value Profits Limited. Bank Danamon augmented its share
ownership from 75% to 95% through this transaction. The total value of the shares purchased transaction
was IDR1,614 billion, equivalent to IDR8,070 per share. Additionally, a call option premium or prepayment
of IDR187 billion was paid. As a result, there have been changes in the composition of shareholders and the
ownership of shares in the Company, which are now as follows:
                                                                                      Nominal Value
                     Description                   Number of Shares                                                        Percentage (%)
                                                                                     (IDR Thousands)
Authorized Capital                                          4,000,000,000                     400,000,000
Issued and Fully Paid Capital:
- Bank Danamon Indonesia                                         950,000,000                     95,000,000                                           95.0
- Public (with respective shareholding below 5%)                  50,000,000                          5,000,000                                        5.0
Total Issued and Fully Paid Up Capital                       1,000,000,000                     100,000,000                                        100.0
Unissued Shares                                             3,000,000,000                     300,000,000



Year 2016
Bank Danamon publicly released 29.2 million shares on January 25, 2016, in order to ensure that Adira
Finance meets the minimum share ownership requirements set by the Indonesia Stock Exchange
Regulation No. IA regarding the listing of shares and other securities issued by listed companies.
Consequently, the Company's shareholders and the share ownership composition underwent a change,
resulting in the following composition:
                                                                                      Nominal Value
                     Description                   Number of Shares                                                        Percentage (%)
                                                                                     (IDR Thousands)
Authorized Capital                                          4,000,000,000                     400,000,000
Issued and Fully Paid Capital:
- Bank Danamon Indonesia                                         920,700,000                     92,070,000                                       92.07
- Public (with respective shareholding below 5%)                  79,300,000                          7,930,000                                       7.93
Total Issued and Fully Paid Up Capital                       1,000,000,000                     100,000,000                                        100.0
Unissued Shares                                             3,000,000,000                     300,000,000



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


Year 2023
Prior to the release of the 2023 Adira Finance Annual Report, the Company had only issued and recorded
one type of share securities on the IDX.




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        CHRONOLOGY OF OTHER
        SECURITIES LISTING

        Chronology of the Issuance of Debt Securities and Mudharabah Bonds of the Company
                                                                                  Effective                                               Interest
                                                                                                                           Amount
                      Debt Securities and Mudharabah Bonds                       Notification        Letter Number                       Payment
                                                                                                                         (IDR Million)
                                                                                    Date                                                 Schedule
         Adira Dinamika Multi Finance Bonds I Year 2003                          April 23, 2023    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 Notes I Year 2011                    -                    -                400,000     Quarterly
         Adira Dinamika Multi Finance Continuing Bonds I with Fixed Interest   December 9, 2011    No. S-13197/BL/2011      2,523,000    Quarterly
         Rate Phase I Year 2011
         Adira Dinamika Multi Finance Continuing Bonds I with Fixed Interest   December 9, 2011    No. S-13197/BL/2011      1,850,000    Quarterly
         Rate Phase II Year 2012
         Adira Dinamika Multi Finance Continuing Bonds I with Fixed Interest   December 9, 2011    No. S-13197/BL/2011       1,627,000   Quarterly
         Rate Phase III Year 2012
         Adira Finance Continuing Bond II Phase I Year 2013                    February 21, 2013   No. S-37/D.04/2013       2,000,000    Quarterly
         Adira Finance Continuing Bond II Phase II Year 2013                   February 21, 2013   No. S-37/D.04/2013       2,092,000    Quarterly
         Adira Finance Continuing Bond II Phase III Year 2014                  February 21, 2013   No. S-37/D.04/2013       1,500,000    Quarterly
         Adira Finance Continuing Bond II Phase IV Year 2014                   February 21, 2014   No. S-37/D.04/2013        1,503,000   Quarterly
         Adira Finance Continuing Bond III Phase I Year 2015                     June 25, 2015     No. S-279/D.04/2015        979,000    Quarterly
         Adira Finance Continuing Bond III Phase II Year 2015                    June 25, 2015     No. S-279/D.04/2015       1,437,000   Quarterly
         Adira Finance Continuing Bond III Phase III Year 2016                   June 25, 2015     No. S-279/D.04/2015       1,101,000   Quarterly
         Adira Finance Continuing Bond III Phase IV Year 2016                    June 25, 2015     No. S-279/D.04/2015      1,700,000    Quarterly
         Adira Finance Continuing Bond III Phase V Year 2017                     June 25, 2015     No. S-279/D.04/2015      2,014,000    Quarterly
         Adira Finance Continuing Bond III Phase VI Year 2017                    June 25, 2015     No. S-279/D.04/2015        769,000    Quarterly
         Adira Finance Continuing Bond IV Phase I Year 2017                    December 4, 2017    No. S-458/D.04/2017      1,300,000    Quarterly
         Adira Finance Continuing Bond IV Phase II Year 2018                   December 4, 2017    No. S-458/D.04/2017       1,630,000   Quarterly
         Adira Finance Continuing Bond IV Phase III Year 2018                  December 4, 2017    No. S-458/D.04/2017      2,260,000    Quarterly
         Adira Finance Continuing Bond IV Phase IV Year 2018                   December 4, 2017    No. S-458/D.04/2017        618,000    Quarterly
         Adira Finance Continuing Bond IV Phase V Year 2019                    December 4, 2017    No. S-458/D.04/2017      2,000,000    Quarterly
         Adira Finance Continuing Bond IV Phase VI Year 2019                   December 4, 2017    No. S-458/D.04/2017       1,192,000   Quarterly
         Adira Finance Continuing Bond V Phase I Year 2020                      June 30, 2020      No. S-182/D.04/2020      1,300,000    Quarterly
         Adira Finance Continuing Bond V Phase II Year 2021                     June 30, 2020      No. S-182/D.04/2020      1,300,000    Quarterly
         Adira Finance Shelf Registration Bond V Phase III Year 2022            June 30, 2020      No. S-182/D.04/2020      1,700,000    Quarterly
         Adira Finance Shelf Registration Bond VI Phase I Year 2023              June 27, 2023     No. S-164/D.04/2023      1,700,000    Quarterly
         Adira Finance Shelf Registration Bond VI Phase II Year 2023             June 27, 2023     No. S-164/D.04/2023       1,250,000   Quarterly
         Adira Finance Continuing Mudharabah Bonds I Phase I Year 2013         February 21, 2013   No. S-37/D.04/2013         379,000    Quarterly
         Adira Finance Continuing Mudharabah Bonds I Phase II Year 2014        February 21, 2013   No. S-37/D.04/2013         133,000    Quarterly
         Adira Finance Continuing Mudharabah Bonds II Phase I Year 2015          June 25, 2015     No. S-279/D.04/2015        500,000    Quarterly
         Adira Finance Continuing Mudharabah Bonds II Phase II Year 2016         June 25, 2015     No. S-279/D.04/2015         86,000    Quarterly
         Adira Finance Continuing Mudharabah Bonds II Phase III Year 2017        June 25, 2015     No. S-279/D.04/2015        386,000    Quarterly
         Adira Finance Continuing Mudharabah Bonds III Phase I Year 2017       December 4, 2017    No. S-458/D.04/2017        200,000    Quarterly
         Adira Finance Continuing Mudharabah Bonds III Phase II Year 2018      December 4, 2017    No. S-458/D.04/2017       490,000     Quarterly
         Adira Finance Continuing Mudharabah Bonds III Phase III Year 2018     December 4, 2017    No. S-458/D.04/2017        214,000    Quarterly
         Adira Finance Continuing Mudharabah Bonds III Phase IV Year 2019      December 4, 2017    No. S-458/D.04/2017         96,000    Quarterly
         Adira Finance Continuing Mudharabah Bonds IV Phase I Year 2020         June 30, 2020      No. S-182/D.04/2020        200,000    Quarterly
         Adira Finance Continuing Mudharabah Bonds IV Phase II Year 2021        June 30, 2020      No. S-182/D.04/2020        200,000    Quarterly
         Adira Finance Continuing Mudharabah Bonds IV Phase III Year 2022       June 30, 2020      No. S-182/D.04/2020        300,000    Quarterly
         Adira Finance Continuing Mudharabah Bonds V Phase I Year 2023           June 27, 2023     No. S-164/D.04/2023        300,000    Quarterly
         Adira Finance Continuing Mudharabah Bonds V Phase II Year 2022          June 27, 2023     No. S-164/D.04/2023        300,000    Quarterly




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




SHAREHOLDER OF AFFILIATES,
SUBSIDIARIES, ASSOCIATES, AND
JOINT VENTURES



PT Bank Danamon Indonesia Tbk                                  supported by an e-channel platform that includes
PT   Bank    Danamon      Indonesia     Tbk   (“Bank           Danamon's network of 1,255 ATMs and CDMs (Cash
Danamon”) was established in 1956. Currently,                  Deposit Machines), as well as access to ATMs in the
Danamon has grown to become one of the largest                 ATM Bersama, ALTO, and Prima networks spread
financial institutions in Indonesia, managing assets           across Indonesia.
worth around IDR221.3 trillion with its subsidiaries.
In 2023, Danamon shares were owned by MUFG                     In addition, Danamon services can also be
Bank (92.47%) and public shareholders (7.53%).                 accessed through Danamon Online Banking, the
With the vision of “We Care and Help Millions of               D-Bank Pro application, D-Card, and SMS Banking,
People Achieve Prosperity,” Danamon serves all                 with features and capabilities that continue to
customer segments, ranging from Consumer,                      be improved in accordance with the demands
Small and Medium Enterprises, and Enterprise                   of banking service users in the digital era, which
(Commercial and Corporate) customers, with a                   prioritize ease and speed of transactions.
series of comprehensive banking and financial
products and services, including Sharia banking                PT Adira Quantum Multifinance
services. In addition, Danamon also provides                   PT Adira Quantum Multifinance, or Adira Kredit,
financing for automotive and consumer goods                    is   one     of         Indonesia's         leading           multi-finance
through Adira Finance.                                         companies,          specializing             in      the      financing            of
                                                               consumer goods such as electronics, computers,
As part of MUFG Bank, the biggest bank in Japan                furniture, and household appliances. Adira Kredit
and the leading financial institution in the world,            is still in liquidation, and its business license has
Danamon can leverage the strength, expertise,                  been revoked by the Financial Services Authority
and network of MUFG to serve its customers and                 (OJK) in accordance with the Decree of the OJK
grow, along with delivering long-term value to all             Board of Commissioners No.KEP-103/D.05/2017
stakeholders.                                                  dated December 21, 2017.


Danamon     operates   an   extensive   distribution           Subsidiaries,   Associates         and                                       Joint
network from Aceh to Papua, supported by                       Ventures [SEOJK C.6][GRI 2-2][GRI 2-4]
approximately 863 conventional branch offices,                 As of the financial year period December 31, 2023,
Sharia units, and the Adira Finance branch                     Adira Finance does not have Subsidiaries, Associates
network. Danamon's distribution network is also                and Joint Ventures.




                                                                                                                                                               133
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Page 138
        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, Ltd.
                                                                       (Direct & Indirect)



                                                                                         92.47%
                                    Public


                                                   7.53%




                                                                      PT Bank Danamon
                                                                        Indonesia Tbk




                                                                                         92.07%
                                    Public


                                                   7.93%




                                                                      PT Adira Dinamika
                                                                      Multi Finance Tbk




                                                                                             9.83%




                                                                        PT Home Credit
                                                                           Indonesia




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




PUBLIC ACCOUNTING SERVICES AND
PUBLIC ACCOUNTING FIRM

           Public
 Year                 Accountant                                                                                                Service Fee
         Accountant                Public Accounting Firm Address                      Services Provided
Period                  Name                                                                                                       (IDR)
            Firm

2023      Imelda &     Elisabeth   The Plaza Office Tower 32nd Floor         Audit the Company's Annual                         1,600,000,000
           Rekan        Imelda     Jl. M.H. Thamrin Kav 28-30                Financial Statements for the
                                   Central Jakarta 10350                     2023
                                   Tel       : +6221 5081 8000
                                   Fax       : +6221 2992 8200 / 8300
                                   Website : www2.deloitte.com

2023      Imelda &     Elisabeth   The Plaza Office Tower 32nd Floor         Issuance of comfort letters in                     1,000,000,000
           Rekan        Imelda     Jl. M.H. Thamrin Kav 28-30                the framework of Continuous
                                   Central Jakarta 10350                     Public Offering of Continuous
                                   Tel       : +6221 5081 8000               Bonds VI and Continuous
                                   Fax       : +6221 2992 8200 / 8300        Sukuk V
                                   Website : www2.deloitte.com

2023      Imelda &     Elisabeth   The Plaza Office Tower 32nd Floor         Issuance of Limited Assurance                       100,000,000
           Rekan        Imelda     Jl. M.H. Thamrin Kav 28-30                Default Payment in the
                                   Central Jakarta 10350                     framework of Continuous
                                   Tel       : +6221 5081 8000               Public Offering of Continuous
                                   Fax       : +6221 2992 8200 / 8300        Bonds VI and Continuous
                                   Website : www2.deloitte.com               Sukuk V

2023      Imelda &     Elisabeth   The Plaza Office Tower 32nd Floor         Report on Prudential Principal                        75,000,000
           Rekan        Imelda     Jl. M.H. Thamrin Kav 28-30                Application
                                   Central Jakarta 10350
                                   Tel       : +6221 5081 8000
                                   Fax       : +6221 2992 8200 / 8300
                                   Website : www2.deloitte.com




                                                                                                                                                               135
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Page 140
        NAME AND ADDRESS OF CAPITAL
        MARKET SUPPORTING INSTITUTION
        AND/OR PROFESSION
        SHARE REGISTRAR                                        NOTARY

        PT Adimitra Jasa Korpora                               Fathiah Helmi SH Notary Office
        Kirana Boutique Office                                 Graha Irama, 6th Floor, Suite C
        Rukan Kirana Boutique Office                           Jl. HR Rasuna Said Blok 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
        RATING AGENCY
                                                               PT Kustodian Sentral Efek Indonesia
        PT Pemeringkat Efek Indonesia                          Bursa Efek Indonesia Building, Tower 1, 5th Floor
        (PEFINDO)                                              Jl. Jen   d. Sudirman Kav. 52-53,
        Panin Tower-Senayan City 17th Floor                    South Jakarta 12190
        Jl. Asia Afrika Lot 19                                 Tel          : +6221 515 2855
        South Jakarta 10270                                    Fax          : +6221 5299 1199
        Tel        : +6221 72782380                            Credit Free : 0800 186 5734
        Fax        : +6221 72782370                            Website      : www.ksei.co.id
        Website: www.pefindo.com                               E-mail       : helpdesk@ksei.co.id
        E-mail : corpcom@pefindo.co.id


        TRUSTEE

        PT Bank Negara Indonesia (Persero) Tbk
        Gedung BNI BSD 14th Floor,
        BSD City Kav. 1 No. 5
        Jl. Pahlawan Seribu, Lengkong Gudang Serpong,
        South Tangerang 15310-Indonesia
        Tel        : +6221 25541220
        Fax        : +6221 29514053
        Website: www.bni.co.id




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                                                   Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                                   and Analysis                Responsibility




CORPORATE WEBSITE INFORMATION


In today's digital age, the presence of an official company website is becoming increasingly important.
Adira Finance's official website, which can be accessed at www.adira.co.id, was launched in 2010. The
website is accessible in both Indonesian and English. Adira Finance is committed to efficiently managing
its official website in order to consistently provide the public with accurate and up-to-date information.


Adira Finance will continue to update the content on the Company's website, not only to meet the
requirements of the authority, but also to provide information to all stakeholders. Adira Finance's website
has also completed the mandatory information required by Article 6 of the Financial Services Authority
Regulation (POJK) No. 8/POJK.4/2015 on the Website of Issuers or Public Companies, in which the Issuer or
Public Company is required to submit the following information:
1.   General Information of the Issuer or Public Company: consisting of history and other information about
     the Company, awards, Corporate Structure, Group and Ownership, as well as profiles of the Board of
     Commissioners and the Board of Directors;
2. Information for Investors: consists of information regarding the General Meeting of Shareholders
     (GMS); financial information, investor newsletter and press realease, dividend information, shares
     informations, disclosure of information, and other related matters;
3. Corporate Governance Information: consists of policies on the implementation of good corporate
     governance principles, and Company policies related to risk management;
4. Corporate Social Responsibility Information.




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        MANAGEMENT EDUCATION
        AND TRAINING                                            [SEOJK F.22][GRI 404-2]




        Education and Training of the Board of Commissioners
                                                      Name of Training/
            Name              Position                                             Organizer            Location            Date
                                                         Seminar

         Daisuke        President              Danamon Sustainability          Danamon             Online               Apr 22, 2023
         Ejima          Commissioner

                                               Anti Fraud Awareness and Anti   Danamon             Online               Apr 22, 2023
                                               Fraud Integrity Pact 2022


                                               2023 Code of Ethic              Danamon             Online                May 4, 2023

                                               Seminar Executive Proficiency   LSPPI               Sheraton Grand       May 26, 2023
                                               Program & Basic Finance                             Jakarta Gandaria
                                               Certification                                       City Hotel

                                               Prudential Banking Regulation   GPS Consulting      Menara Bank          Jul 4-5, 2023
                                               Training                                            Danamon

                                               Risk Management Certification   Efektif Pro         Menara Bank          Sep 27, 2023
                                               Level 4 and 5 (refreshment)                         Danamon


                                               Danamon Compliance 2023         Danamon             Online               Dec 4, 2023

         Krisna         Independent            National Seminar “New Era of    APPI                Raffles Hotel         Jun 6, 2023
         Wijaya         Commissioner           Financing Industry“                                 Jakarta

                                               International Seminar:          APPI                Hilton Shinjuku      Dec 15, 2023
                                               Multifinance Indonesia                              Hotel, Tokyo Japan
                                               Welcoming The Great
                                               Opportunities After Pandemic

         Manggi         Independent            National Seminar: Micro         APPI                Raffles Hotel         Mar 3, 2023
         Taruna         Commissioner           Financing and Human                                 Jakarta
         Habir                                 Resources in 5.0 Society Era

         Eng Heng       Commissioner           International Seminar: The      APPI                Pullman Hotel         Aug 1, 2023
         Nee Philip                            Future of Digitalization in                         Jakarta
                                               Multifinance Industry

         Congsin        Commissioner           International Seminar: The      APPI                Pullman Hotel         Aug 1, 2023
         Congcar                               Future of Digitalization in                         Jakarta
                                               Multifinance Industry

         Hafid          Commissioner           7th MGPC                        MUFG                Online               Jan 10, 2023
         Hadeli

                                               Online Leadership Summit 3      Bank Danamon        Online               Jan 17, 2023
                                               Years Plan Strategy

                                               Eurasia Group Top Risks 2023    Eurasia Group       Online                Feb 2, 2023

                                               Danamon Manager Forum           Bank Danamon        Hotel Mulia          Feb 9-11, 2023
                                               2023 LOB Meeting Series                             Jakarta

                                               2023 Code of Ethic              Bank Danamon        Online EAZY          Feb 20, 2023

                                               Cyber Risk Awareness            Bank Danamon        MBD Lt. 23           Feb 23, 2023

                                               CX Customer Promise             Bank Danamon        MBD Lt. 23            Mar 3, 2023
                                               Workshop

                                               Annual MUFG Senior              MUFG                Tokyo                Apr 6-7, 2023
                                               Leadership

                                               Danamon Compliance 2023         Bank Danamon        Online EAZY          Aug 8, 2023

                                               Columbia CX                     Columbia Business   Online                Jul 27, 2023
                                                                               School Executive
                                                                               Education

                                               Danamon Mid-Term Business       Bank Danamon        Shangri-La Jakarta    Aug 11, 2023
                                               Plan (2024-2026) Kickoff
                                               Meeting




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                                                         Highlights                  Report      Profile      Discussion    Governance       and Social        Data
                                                                                                             and Analysis                  Responsibility




                                      Name of Training/
  Name           Position                                                       Organizer                   Location                          Date
                                         Seminar

                                Seminar Executive Proficiency          APPI                          Hotel Mulia                          Aug 29, 2023
                                Program & Basis Finance                                              Senayan
                                Certification

                                Basic Certification Assessment         LSPPI                         Office 88, Jakarta                   Aug 30, 2023
                                for Commissioner

                                Townhall Meeting with                  MUFG                          Online                               Sep 4, 2023
                                Kamezawa-san

                                Work Safety in Emergency               Bank Danamon                  Online EAZY                           Sep 7, 2023
                                Condition

                                APU, PPT & PPPSPM (AML, CTF            Bank Danamon                  Online EAZY                          Sep 8, 2023
                                & CFPWMD)

                                DANAMON LEADERSHIP                     Bank Danamon                  The Grove, Jakarta                   Sep 8, 2023
                                ACADEMY 3

                                Danamon X Adira Co-Creation            Bank Danamon                  MBD Lt. 23                           Sep 19, 2023

                                Bancassurance Sales Leader             Bank Danamon                  Kuala Lumpur                        Sep 21-24, 2023
                                Conference 2023

                                CFO Townhall                           Adira Finance                 Millennium                           Nov 2, 2023
                                                                                                     Centennial Center

                                DLA3 Batch 2                           Bank Danamon                  Wyndham Hotel,                       Nov 3, 2023
                                                                                                     Jakarta

                                (APAC) MUFG Overseas                   MUFG                          Online                               Nov 7, 2023
                                Management Compliance
                                Workshop

                                MUFG Fintech Festival                  MUFG                          Singapore                            Nov 14, 2023

                                Singapore FinTech Festival 2023        Singapore FinTech             Singapore                            Nov 15, 2023
                                                                       Festtival

                                Virtual APAC Townhall with             Bank Danamon                  Online                               Dec 6, 2023
                                Hironori Kamezawa

                                8th MGPC                               MUFG                          Tokyo                                Dec 15, 2023




Education and Training of the Board of Directors
                                        Name of Training/
    Name             Position                                                   Organizer                   Location                          Date
                                           Seminar

I Dewa Made     President Director   National Seminar “New            APPI                           Raffles Hotel                        Jun 6, 2023
Susila                               Era of Financing Industry“                                      Jakarta

                                     International
                                     Seminar "The Future              APPI                           Pullman Hotel                        Aug 1, 2023
                                     of Digitalization in                                            Jakarta
                                     Multifinance Industry"

                                     "Multifinance Indonesia:         APPI                           Hilton Shinjuku                      Dec 15, 2023
                                     Welcoming The Great                                             Hotel, Tokyo Japan
                                     Opportunities After
                                     Pandemic"

Swandajani      Director             National Seminar “New            APPI                           Raffles Hotel                        Jun 6, 2023
Gunadi                               Era of Financing Industry“                                      Jakarta


Niko            Director             International                    APPI                           Pullman Hotel                        Aug 1, 2023
Kurniawan                            Seminar "The Future                                             Jakarta
Bonggowarsito                        of Digitalization in
                                     Multifinance Industry"

Harry Latif     Director             National Seminar “New            APPI                           Raffles Hotel                        Jun 6, 2023
                                     Era of Financing Industry“                                      Jakarta


Jin Yoshida     Director             National Seminar                 APPI                           Raffles Hotel                        Oct 3, 2023
                                     "Economic Outlook 2024"                                         Jakarta

Denny Riza      Director             Seminar on Transfer              LSPPI                          Jakarta                              Aug 25, 2023
Farib                                and Recognition of
                                     Risk Management
                                     Certification




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 03
  MANAGEMENT
  DISCUSSIONS
  AND ANALYSIS
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Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
 Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                 and Analysis                Responsibility




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        Table of Contents
         Macroeconomic and Industry Outlook                    144   Material Facts and Information Subsequent to         218
                                                                     Accountant’s Report Date
         Operational Review per Business Segment               148
                                                                     Commitment and Contingency                           218
           Motorcycle Financing                                150
                                                                     Comparison of 2023 Target and Realization            218
           Car Financing                                       154
                                                                     2024 Outlook                                         219
           Non-Automotive Financing                            158
                                                                     Dividend Policy                                      219
         Operation Review per Region                           162
                                                                     Employee and/or Management Share Ownership           220
         Marketing                                             164
                                                                     Program
         Operations                                            170
                                                                     Realization of Proceeds from Public Offering         220
         Human Resources                                       176
                                                                     Material Transactions for Investments, Expansion,    221
         Information Technology                                192   Divestments, Business Mergers or Acquisitions, and
                                                                     Debt/Capital Restructurings
         Financial Review Analysis                             198
                                                                     Transactions with Conflicts of Interest and          221
         Other Material Information                            213
                                                                     Transactions with Affiliated or Related Parties
         Solvency                                              213
                                                                     Changes to Laws and Regulations with a               223
         Receivables Collectability                            215   Significant Impact on The Company
         Capital Structure                                     216   Changes in Accounting Principles                     224
         Material Commitments to Capital Expenditure           217   Compliance with Tax Payments                         224
         Realization of Capital Goods Investment for The       217   Economic Performance                                 226
         Last Fiscal Year
                                                                     Business Prospect                                    230




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                                Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                and Analysis                Responsibility




MANAGEMENT DISCUSSIONS AND

ANALYSIS
New Financing

IDR41.6 trillion
Adira Finance has managed to register
growth in new financing in 2023 by 31.2%
(yoy) compared to the previous year to
IDR41.6 trillion. The increase occurred in
all segments, especially the motorcycle
segment. At the same time, managed
receivables (including the joint-financing
portion) have also increased by 25.0% (yoy)
compared to 2022 to IDR55.7 trillion in 2023.
Overall, the Company’s net income also
registered an increase of 21% (yoy) to IDR1.9
trillion in 2023.




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                                                               GLOBAL ECONOMIC REVIEW
                                                               The global economy is estimated to
                                                               experience yet another slowdown in 2023.

        Macroeconomic And                                      According to the International Monetary
                                                               Fund’s (IMF) estimates, economic growth

        Industry Outlook
                                                               slowed to 3.0% (yoy) in 2023 from 3.5%
                                                               (yoy) in 2022. The factors behind the
                                                               global   economic    slowdown    in     2023
                                                               were elevated consumer prices, tighter
                                                               monetary policy, geopolitical tensions,
                                                               and worsening global climate.


                                                               European Union's economy is estimated
                                                               to grow by just 0.7% (yoy) in 2023,
                                                               slower compared to 3.3% (yoy) in 2022,
                                                               while the United Kingdom's GDP is also
                                                               estimated to register only 0.5% (yoy)
                                                               growth in the same period against 4.1%
                                                               (yoy) in 2022. Russia, which experienced
                                                               a 2.1% (yoy) contraction in 2022 after it
                                                               invaded Ukraine, is estimated to swing
                                                               back to 2.2% (yoy) growth in 2023. United
                                                               States, which grew by 2.1% (yoy) in 2022,
                                                               is estimated to see another 2.1% (yoy)
                                                               growth in 2023. In Asia, China's economy
        Global economic conditions                             is estimated to post an accelerated 5.0%
        remain uncertain in 2023 amid                          (yoy) growth in 2023, compared to 3.0%
        high daily consumption costs,                          (yoy) in 2022, while Japan's economy is
                                                               also estimated to grow at a faster pace of
        interest rates, and geopolitical                       2.0% (yoy) in 2023 from 1.0% (yoy) in 2022.
        tensions. Despite the global                           India's economy is estimated to post
                                                               another slowdown following a 7.2% (yoy)
        economic uncertainty,
                                                               growth in 2022 to 6.3% (yoy) in 2023.
        Indonesia's economic growth
        remains strong at 5.05%
        (yoy), although it is slowing
        compared to 2022.




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                                                  Highlights                Report      Profile     Discussion    Governance     and Social        Data
                                                                                                   and Analysis                Responsibility




As   mentioned    earlier,   although   the   global           led to weather irregularities in many countries
economy has transitioned into the new normal                   worldwide, leading to various detrimental natural
after the pandemic ended, one of the significant               disasters. For example, drought causes crop
challenges faced by the world economy is elevated              failures, triggering food supply disruptions and
consumer prices. Even though inflation has                     pushing food prices. Prolonged droughts also
gradually subsided, consumers are still affected by            elevate the average temperature around the world,
the high prices of goods and services, resulting in            creating a water crisis in some parts of the globe
the slowed recovery of household consumption by                while at the same time accelerating the meltdown
the high cost of living. Another major challenge is            of ice in the Arctic.
higher interest rates, one of the consequences of
high inflation. As a result, business spending has             DOMESTIC ECONOMIC REVIEW
been adversely impacted and thus contributed                   Indonesian GDP growth is estimated to grow by
to the economic slowdown. The third factor is the              5.0% (yoy) in 2023 based on the IMFs projection,
Middle East's geopolitical conflict, besides the               slower than the 5.3% (yoy) expansion in 2022. Bank
ongoing Russia-Ukraine war. Up to this point, the              Indonesia (BI) projected that the economy will
economic impact of the conflict in Gaza has been               grow between 4.5% (yoy) and 5.3% (yoy) in 2023,
relatively limited, but further escalation may pose            while the Ministry of Finance projected 5.1% (yoy)
a risk to the global economy. The fourth factor is             economic growth in 2023.
the worsening global climate, which this year has




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        Based on the latest data from Statistics Indonesia,               INDUSTRY REVIEW
        the Indonesian GDP has expanded by 5.1% (yoy)                     According to data from the Association of
        to IDR12,301.4 trillion in 2023 from IDR11,710.2 in               Indonesian Automotive Industries (Gaikindo), car
        2022. A breakdown of GDP to its components                        sales in 2023 were recorded at 1 million units, or
        shows that household consumption continued                        4.1% lower than in 2022. Car sales dropped due to a
        to be the biggest contributor to total GDP with a                 slowdown in the automotive market in the second
        share of 52.7%, or equivalent to IDR6,486.3 trillion,             half of 2023 as a result of high-interest rates and
        which was 4.8% (yoy) higher than household                        slowing economic growth. Meanwhile, data from
        consumption          in    2023.     Gross      fixed   capital   the Indonesian Motorcycle Industry Association
        formation-the second-biggest GDP component                        (AISI) shows domestic motorcycle sales in 2023
        accounting for 31.3% of total GDP – has advanced                  increased to 6.2 million units, or 19.4% compared
        by 4.4% (yoy) in 2023 to IDR3,848.7 trillion from                 to 2022. This increase is due to the recovery of
        2022. Growth in exports of goods and services was                 motorcycle     production   caused   by   improved
        at 1.3% (yoy) in 2023, but as imports of goods and                semiconductor chip supply.
        services fell by 1.6% (yoy) from the same period a
        year earlier, net trade of goods and services have                Furthermore,     The     Government's     effort   to
        managed to grow to IDR514.9 trillion in 2023, or                  encourage the use of electric vehicles in Indonesia
        up by 17.8% (yoy) compared to 2022. Government                    has also shown results, as reflected by rising sales
        consumption also has expanded. It was up by 2.9%                  of EVs, hybrid EVs, and electric two-wheelers.
        (yoy) in 2023 to IDR896.2 trillion from 2022.                     The trend of increasing electric vehicle usage is
                                                                          expected to continue, as more public charging
        After high inflation in 2022, the global economy                  infrastructures are available, production costs fall
        recorded a decline in inflation rate in 2023. In                  as production technology improves, and continued
        Indonesia, inflation has also moderated to 2.61%                  support from the Government in the form of sales
        (yoy) in December 2023, returning to the Bank                     tax incentives. [FS10]
        Indonesia’s (BI) target inflation range of 3%±1%.
        However, BI raised its benchmark interest rate to                 Meanwhile, according to data from the Financing
        6% in October 2023 to maintain the stability of the               Services Authority (OJK), financing companies'
        Rupiah exchange rate amidst increasing global                     net financing receivables increased from IDR415.9
        uncertainty and as a step to anticipate the impact                trillion in 2022 to IDR470.9 trillion in 2023.
        of inflation on the Indonesian economy. The                       Meanwhile, the total of financing receivables,
        Rupiah exchange rate was recorded at IDR15,416                    including joint financing, amounted to IDR659.9
        per US$ at the end of December 2023, slightly                     trillion in December 2023, increasing by 15% (yoy)
        improving compared to IDR15,731 per US$ at the                    compared to December 2022. [FS11]
        end of 2022, even as the United States Federal
        Reserve raised its benchmark federal funds rate
        by 100 basis points throughout 2023, taking it to
        5.25%-5.50%.




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                                                          Highlights                  Report      Profile     Discussion    Governance     and Social        Data
                                                                                                             and Analysis                Responsibility




Composition of net financing receivables as of December 2023


  2020              30%                7%                              60%                           3%



  2021               31%                8%                             57%                           4%



  2022                34%                   10%                        52%                           5%



  2023                33%                   10%                        52%                           5%


         0%                20%               40%          60%                      80%               100%

              Investment         Working Capital   Multipurpose              Sharia Financing



Furthermore, revenue from finance companies                             In      terms       of   asset        quality,         Non-Performing
increased from IDR105.6 trillion in 2022 to IDR123.2                    Financing (NPF) as of December 2023 showed a
trillion in 2023, total operating income improved                       slight increase to 2.44% from 2.32% in December
from IDR103.9 trillion to IDR121.2 trillion, and non-                   2022. This was in line with Bank Indonesia's tight
operating income rose to IDR2.0 trillion in 2023                        monetary policy, which led to higher interest rates.
from IDR1.7 trillion in 2022. Total net income after                    As a result, it impacts customer payment capacity
tax also increased to IDR23.0 trillion in December                      amidst slowed household consumption recovery
2023 from IDR20.4 trillion in December 2023.                            due to the high living cost. Meanwhile, profitability
                                                                        indicators such as Return on Assets (ROA) and
                                                                        Return on Equity (ROE) increased to 5.6% and
                                                                        15.0%, respectively, as of December 2023.




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        Operational Review
        Per Business
        Segment




        Adira Finance continuously
        expands its business in
        the automotive and non-
        automotive segments
        through offering attractive
        sales programs to customers
        and cultivating positive
        relationship with dealers.
        The strategy aligns with the
        business strategic direction
        as outlined in the Company’s
        strategic roadmap.




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                             Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                             and Analysis                Responsibility




As one of the leading financing companies in Indonesia, Adira
Finance offers diversified financing products, dominated mainly by
motorcycles and car financing products, both new and used with
various brands. Besides automotive financing, the Company also offers
non-automotive financing, such as multipurpose loans, durables, and
others. All of Adira Finance’s financing products are available in two
financing systems for its customers: conventional and sharia.

In line with its business development strategy, the Company is
committed to providing customer-centric services sustainably
through digital innovations that aim to meet all its customers' needs
while enabling the Company to improve operational efficiency.




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        Business Overview
        MOTORCYCLE FINANCING




        Adira Finance has diversified its portfolio by
        financing various motorcycle brands for both
        new and used motorcycles. The composition
        of new motorcycles represents 85% of the
        total motorcycle financing.




        Description of the Motorcycle Financing                Adira Finance continuously innovates and develops
        Business Segment                                       products to meet the constantly shifting public
        Adira Finance has worked diligently for over 30        financing needs, particularly within the automotive
        years to establish and sustain its reputation for      financing industry. Adira Finance offers customers
        quality excellence and customer satisfaction. Our      two financing systems: conventional and sharia.
        dedication is demonstrated by our commitment
        to providing the best financing products and           In 2023, motorcycle financing at Adira Finance
        services for our customers.                            accounted for 38% of its total new financing
                                                               portfolio, slightly higher than 36% in 2022. The
                                                               increase in contribution was attributed to higher
                                                               domestic sales of motorcycles due to the recovery
                                                               of the semiconductor chips supply chain.




                                                                                   15.7
                                                                                                       In 2023 Adira Finance


                                                                          IDR
                                                                                                       has disbursed new
                                                                                                       motorcycle financing
                                                                                                       amounted to IDR15.7
                                                                          trillion                     trillion.




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                                                 Highlights                Report       Profile     Discussion     Governance     and Social        Data
                                                                                                   and Analysis                 Responsibility




Motorcycle Financing Strategy and Policy                      of motorcycle sales in 2023 has been attributed
In its efforts to optimize the opportunities of               to the improving supply chain of semiconductor
the domestic financing market, Adira Finance                  chips and other automotive parts compared to
provides financing facilities for purchasing new              2022.
and used motorcycles. At the same time, Adira
Finance is conscious that customers within the                Adira Finance has implemented several strategies
motorcycle financing segment are relatively more              and policies in motorcycle financing in response
sensitive to economic and purchasing power                    to    challenges          and        opportunities                throughout
volatilities amidst elevated prices of fuel and food          2023, such as aggressively increasing its market
commodities, which continued to persist in 2023.              penetration             by      offering            various          attractive
                                                              programs to boost sales. Adira Finance also
In 2023, domestic wholesale motorcycle sales                  manages asset quality by carefully implementing
increased by 19.4% (yoy) to 6.2 million units from            risk management principles. Thus, the Company
5.2 million units. As mentioned earlier, the growth           implemented strategic steps such as providing




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        segmented financing based on its risk profile                                products such as electric bicycles, electric cars,
        while prioritizing financing for existing customers.                         and solar panels. [FS5]
        The intensity of collection management has also
        increased, including reminders, desk collection,                             Adira Finance strives to undergo digital business
        and field collectors, ensuring the adequacy of                               transformation in 2023 in response to changing
        the collection team’s capacity, and increasing the                           consumer         preferences              regarding           online
        intensity of necessary legal action to optimize                              transactions and the ongoing development of
        recoveries.                                                                  digital technology in the financing industry. The
                                                                                     Company’s digital platforms, such as momotor.id,
        In 2023, Adira Finance will continue to disburse                             moservice.id, and the Adiraku mobile application,
        financing          for       environmentally                 friendly        continue to strengthen Adira’s online presence
        products, such as electric motorcycles. Along                                by providing complete digital services to Adira
        with increasing public understanding of the                                  customers.
        importance of the green living concept, the
        availability of various brands of electric vehicles,                         Performance and Revenue of the
        increasing       infrastructure        that     supports         the         Motorcycle Financing Segment
        use of electric vehicles, as well as providing                               In 2023, Adira Finance has disbursed new financing
        promotional programs to consumers are excellent                              for motorcycles at IDR15.7 trillion, which consisted
        opportunities        for    Adira     Finance      to        develop         of financing for new motorcycles amounted to
        the distribution of electric vehicle financing.                              IDR13.4 trillion and for used motorcycles amounted
        Therefore, the Company commits to developing                                 to IDR2.3 trillion. The following is the detailed
        sustainable finance and will continue to offer                               information regarding the composition of Adira
        financing for various environmentally friendly                               Finance’s financing for new and used motorcycles
                                                                                     in 2021-2023.



                             Contribution of Business Segment                                   2021                    2022                   2023
         New Motorcycles
         New Financing (Thousand Unit)                                                                  467                     429                    602
         Amount of New Financing (IDR Billion)                                                         9,412                   9,277                13,387
         Growth of Total Financing                                                                     34.8%                   (1.4%)               44.3%
         Average Annual Effective Interest Rate                                                      31%-35%              31%-35%                 31%-35%
         Used Motorcycles
         New Financing (Thousand Unit)                                                                   133                     139                    150
         Amount of New Financing (IDR Billion)                                                         1,705                   2,074                  2,353
         Growth of Total Financing                                                                     12.7%                   21.6%                  13.5%
         Average Annual Effective Interest Rate                                                   36%-40%                36%-40%                 36%-41%



        Adira Finance has diversified its portfolio by providing financing for various brands of new motorcycles
        for new and used motorcycles. Based on its brands, the performance of the motorcycles segment during
        2021-2023 is outlined below:
                                                               2021                            2022                                     2023
                    Description
                                               Thousand Unit          IDR Billion    Thousand Unit     IDR Billion      Thousand Unit          IDR Billion
         New Motorcycles
         Honda                                                 332          6,107             294              5,896                    446           9,333
         Yamaha                                                113          2,652               111            2,591                    130           3,197
         Suzuki                                                  1              18                2               31                      2              42
         Kawasaki                                                9           298                  8             288                       5              211
         Others                                                 11           337                14               471                     19            604
         Total New Motorcycles                                 467          9,412             429              9,227                    602         13,387
         Total Used Motorcycles                                133          1,705              139             2,074                    150           2,353
         Total Motorcycles                                     599          11,118            568              11,350                   752           15,741




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                                                                                                                       and Analysis                Responsibility




In 2023, Adira Finance recorded new financing at IDR15.7 trillion for the motorcycle segment, up 38.7%
(yoy) from IDR11.4 trillion in 2022. Revenue from this segment was IDR3.8 trillion in 2023, increased by
19.8% (yoy) from IDR3.1 trillion in 2022. This segment recorded a net income of IDR1.6 trillion in 2023, 11.9%
(yoy) higher than IDR1.4 trillion in 2022. Meanwhile, the assets of this segment increased by 42.3% (yoy) to
IDR11.0 trillion from IDR7.7 trillion in 2022, while the segment’s liabilities also experienced growth of 68.3%
(yoy) to IDR6.8 trillion in 2023 from IDR4.0 trillion in 2022.


The performance of the motorcycle financing segment during 2021-2023 is outlined in the following chart:


Motorcycle Financing Chart
(in IDR trillion)


                                          3.8
                          1.6
2023
                                                                    6.8
                                                                                                                11.0


                                  3.1
                     1.4
2022
                                           4.0
                                                                             7.7


                                    3.4
                    1.2
2021
                                                4.4
                                                                             7.8


       0.0                  2.0            4.0                6.0                     8.0                 10.0

             Financing Revenue    Net Income          Liabilities       Asset




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        Business Overview
        CAR FINANCING




        Adira Finance has diversified its portfolio by
        financing various car brands for both new
        and used cars. The composition of new cars
        represents 66% of total car financing, whereas
        the remaining portion is accounted for used
        cars.




        Car Financing Business Segment                         In 2023, domestic wholesale car sales experienced
        In the four-wheeled vehicle financing segment,         a slight decline of 4.1% (yoy) to 1.0 million units from
        Adira Finance provides financing for both new and      1.05 million units in 2022. In this period, sales of new
        used, as well as for passenger and commercial cars.    cars in the passenger car category decreased by
        Moreover, similar to the two-wheeled segment,          0.6% (yoy) from 784 thousand units in 2022 to 779
        Adira Finance also offers two financing systems:       thousand units in 2023. Meanwhile, sales of new
        conventional and sharia financing.                     cars in the commercial car category also recorded
                                                               a decline of 14.4% (yoy) from 265 thousand units in
                                                               2022 to 226 thousand units in 2023. The decline in
                                                               new car sales was due to a slowdown in economic
                                                               growth and the absence of sales tax incentives
                                                               from the Government in 2023.




                                                                                     17.9
                                                                                                           In 2023 Adira
                                                                                                           Finance has

                                                                            IDR                            disbursed new
                                                                                                           car financing

                                                                            trillion                       amounted to
                                                                                                           IDR17.9 trillion.




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                                                                                                     and Analysis                Responsibility




Car Financing Strategy and Policy                                Adira Finance also continued to carry out its digital
In   2023,   Adira    Finance    adopted     strategies          business transformation in the car financing
and policies to face challenges and optimize                     segment to keep up with the shifting consumer
opportunities to increase assets and profitability.              preferences towards online transactions and to
Several strategies the Company implemented                       follow the rapid advancement of technology.
were focusing on electric vehicle financing,                     Through its digital platforms such as momobil.id,
participating in automotive exhibition events,                   moservice.id and the Adiraku mobile application,
collaborating    with    the     Company’s     internal          the Company continues to improve customer
ecosystem       and   external    parties    regarding           experience and business efficiency. Digital branch,
special pricing and other promotional programs,                  for example, can be used to check the customer’s
and increasing the acquisition of new dealers.                   installment payments, apply for new financing,
Regarding    asset    quality,   Adira   Finance   also          check the progress of the financing application,
implements prudent asset management to keep                      explore the product and service catalogs, and
its Non-Performing Financing (NPF) level within                  contact customer service agents.
the Company’s internal limits.




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        Performance and Revenue of the Car                                          Regarding        segment            revenue,        Adira     Finance
        Financing Segment                                                           recorded revenue at IDR2.5 trillion in 2023, 2.3%
        In 2023, the car financing segment accounted                                (yoy) higher than IDR2.4 trillion in 2022. The
        for 43% of Adira Finance’s total new financing                              Company recorded a net income for the car
        portfolio, lower compared to 45% in 2022. The slight                        segment of IDR942.8 billion in 2023, down by 10.9%
        decline was also a reflection of weaker wholesale                           (yoy) compared to IDR1.1 trillion in 2022. Meanwhile,
        car sales in 2023.                                                          assets from the car financing segment increased
                                                                                    by 11.7% (yoy) from IDR11.5 trillion in 2022 to IDR12.9
        The new financing for cars reached IDR17.9 trillion                         trillion in 2023, while segment liabilities increased
        in 2023, increased from IDR14.2 trillion in 2022 or                         from IDR6.1 trillion in 2022 to IDR7.9 trillion in 2023
        equivalent to 26.2% (yoy). Financing for passenger                          or growth of 29.0% (yoy).
        cars and commercial cars were 47% and 53% of
        total financing for new cars, respectively.




        The following table outlines the performance of Adira Finance’s new and used car financing disbursements
        for 2021-2023:


                            Contribution by Business Segment                                    2021                     2022                   2023

         New Cars

         New Financing (Thousand Unit)                                                                    35                      42                      50

         Amount of New Financing (IDR Billion)                                                         6,723                    9,440                11,808

         Growth of Total Financing                                                                     62.8%                 40.4%                     25.1%

         Average Annual Effective Interest Rate                                                       15-19%                13-17%                   13-17%

         Used Cars

         New Financing (Thousand Unit)                                                                    36                      39                     46

         Amount of New Financing (IDR Billion)                                                         3,786                    4,736                  6,080

         Growth of Total Financing                                                                     37.5%                    25.1%                28.4%

         Average Annual Effective Interest Rate                                                      20-22%                 18-22%                  18-22%



        The following table outlines new car financing by brand in 2021-2023:


                                                               2021                           2022                                      2023
                      Description
                                               Thousand Unit          IDR Billion   Thousand Unit      IDR Billion       Thousand Unit          IDR Billion

         New Cars

         Daihatsu                                               15          2,139               18             2,871                     21            3,509

         Mitsubishi                                             6           1,706               6              1,989                      7            2,476

         Toyota                                                 2            489                 3               791                      4             985

         Suzuki                                                 6            858                 5               865                      7             1,136

         Honda                                                   1           264                 3               559                      4             829

         Others                                                 5           1,268                7             2,365                      7            2,872

         Total New Cars                                        35           6,723              42              9,440                     50          11,808

         Total Used Cars                                       36           3,786               39             4,736                     46            6,080

         Total Cars                                             71         10,509               81             14,176                    96          17,888




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                                                                                                                   and Analysis                Responsibility




The performance of the car financing segment during 2021-2023 is outlined in the following chart:


Car Financing Chart
(in IDR trillion)


                             2.5
                0.9
2023
                                                              7.9
                                                                                                            12.9


                             2.4
                 1.1
2022
                                                    6.1
                                                                                             11.5


                             2.5
               0.7
2021
                                                6.0
                                                                                    10.4


       0.0             2.0         4.0        6.0          8.0               10.0             12.0                 14.0

             Financing Revenue           Net Income         Liabilities             Asset




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        Business Overview
        NON-AUTOMOTIVE FINANCING




        Adira Finance continues to provide financing
        solutions that meet consumer needs in
        every stage of life. To support future growth,
        the Company is diversifying its business by
        expanding its product offerings in the non-
        automotive segment.




        Segment Description                                              consumers can take advantage of multipurpose
        Adira      Finance       continues        to     innovate   by   loans for various needs within their life cycle, such
        expanding its automotive financing business to                   as education, marriage, health, home renovation,
        the non-automotive segment, which includes                       working capital, and other financing needs. The
        multipurpose, heavy equipment, and durables                      campaign supported the segment’s performance
        financing. This expansion is a diversification                   in 2023 and will continue as the Company expands
        strategy to mitigate or reduce business risks coming             to non-automotive financing.
        from the weak period of the automotive industry.
        Adira promoted its #diModalin campaign, in which                 The Company’s commitment to implementing
                                                                         customer-centric principles has been supported
                                                                         by providing easy-to-access durables financing
                                                                         with   flexible   credit   terms,   various    payment
                                                                         options, and friendly customer service (Dering
                                                                         Adira 1500 511). By offering a “One-Stop Solution”
                                                                         to its customers, Adira Finance provides a wide
                                                                         range of financing for products such as electronics




                                                                                               8.0
                                                                                                                       In 2023 Adira Finance


                                                                                      IDR
                                                                                                                       has disbursed new
                                                                                                                       financing for non-
                                                                                                                       automotive segment of
                                                                                      trillion                         IDR8.0 trillion.




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                                                                                                  and Analysis                Responsibility




and gadgets, furniture, and household appliances.             This expansion is based on the customer-centric
The Company aims to provide a comfortable and                 approach currently adopted by Adira Finance
positive customer experience for Adira’s valued               and implemented through digitalization across
customers through these approaches. Like other                the Adira Finance ecosystem. The ongoing digital
segments, customers may also choose from two                  business transformation within the segment aims
types of financing systems for non-automotive                 to improve operating efficiency and achieve a
financing: conventional and sharia.                           competitive advantage. In addition, the Company
                                                              will keep this segment’s asset quality under control
Non-Automotive Financing Strategies                           by applying prudent risk management principles.
and Policies
In line with Adira Finance’s strategic business               As an essential element of the expansion strategy,
roadmap, the non-automotive financing segment                 the non-automotive financing segment continues
aims to expand the Company’s financing business               to expand in terms of products and services offered.
network,   making   the   segment     an   essential          In addition, it provides easy financing terms and
element for Adira Finance’s business development.             attractive interest policies to its customers.




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        The     Company’s          mobile        application,              Adiraku,                 Performance and Revenue of the Non-
        has been utilized to help improve the customer                                              Automotive Financing Segment
        experience        and      build        customer            loyalty.          The           Throughout               2023,     Adira    Finance   disbursed
        application       enables         customers                to     apply       for           new financing in the non-automotive segment
        multipurpose loans and durables financing online                                            amounted to IDR8.0 trillion, which was higher by
        and check the status of their applications. Once the                                        29.1% (yoy) compared to IDR6.2 trillion disbursed in
        application has been approved, customers can pay                                            2022. Within the segment, multipurpose financing
        and check the installment payment. Adiraku also                                             represented              90%       of   total    non-automotive
        has Adirapoin, a customer loyalty program in the                                            financing, while the remaining 10% came from
        form of reward points that can be exchanged with                                            durables financing and others.
        installment discounts or other attractive vouchers
        such as phone credits, electricity tokens, and many                                         Segment revenue in 2023 increased by 33.8%
        others. The development of Adiraku has been an                                              (yoy) to IDR1.4 trillion from IDR1.06 trillion in 2022.
        ongoing process at Adira Finance to increase the                                            Net income increased by 65.4% (yoy) in 2023 to
        overall customer experience further.                                                        IDR705.2 billion from IDR426.3 billion in 2022. Total
                                                                                                    assets grew from IDR3.0 trillion to IDR3.9 trillion
        In terms of asset quality, Adira Finance continues                                          in 2023, or an increase of 29.1% (yoy). Meanwhile,
        to adopt prudent risk management principles in                                              segment liabilities also significantly increased by
        managing its asset quality, particularly within the                                         43.4% (yoy) from IDR1.7 trillion in 2022 to IDR2.5
        non-automotive financing segment, in order to                                               trillion in 2023.
        keep the Non-Performing Financing (NPF) ratio
        within the Company’s internal limit.




        The following is the performance of the non-automotive financing business segment in 2021-2023:


        Non-Automotive Financing Chart
        (in IDR trillion)


                                                             1.4
                                    0.7
        2023
                                                                                              2.5
                                                                                                                                     3.9


                                                 1.1
                             0.4
        2022
                                                                    1.7
                                                                                                             3.0


                                      0.8
                             0.4
         2021
                                                       1.2
                                                                                2.1


                0.0         0.5           1.0                1.5          2.0           2.5            3.0             3.5           4.0       4.5

                      Financing Revenue                      Net Income                Liabilities                 Asset




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                                                            Highlights                 Report       Profile     Discussion      Governance       and Social          Data
                                                                                                               and Analysis                    Responsibility




The more detailed income per business segment information can be found in note no. 47 on operating
segments in the 2023 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 2021-2023 based on product type
is shown below:


                                                                                                                       Multipurpose Loan and
                                             Motorcycles                                Cars
              Description                                                                                                     Others

                                  2021          2022        2023          2021          2022          2023            2021             2022               2023

Consumer financing income         2,820.1       2,456.4    2,883.4        2,187.5       1,920.6        1,873.2          787.5            996.7            1.285.3

Murabahah margin                   562.7         687.9        883.3        276.8           475.1         567.5            22.6               32.2               32.0

Financing leases income               0.8           0.7           0.5        28.5           39.7           50.9               2.4            27.9               96.5

Interest expenses and financing   (457.4)       (243.1)     (360.4)       (505.1)       (360.6)        (471.4)         (95.6)            (82.3)            (137.9)
charges

Sharia revenue sharing for          (16.6)        (12.4)      (13.5)        (13.1)        (16.0)         (15.9)          (0.8)               (0.8)              (0.6)
mudharabah bonds

Income for the period             1,246.8       1,442.1      1,613.2       740.9        1,057.9         942.8           372.2            426.3              705.2

Provision for impairment losses   (837.9)       (603.5)     (936.2)       (821.7)        (478.1)       (519.8)         (131.0)          (174.1)            (191.7)

Assets                            7,844.5       7,701.5    10,962.7      10,385.0      11,537.8      12,888.1        2,076.5          3,006.6            3,880.5

Liabilities                       4,417.2       4,014.8     6,755.2      6,007.0        6,140.6       7,924.2        1,203.4           1,724.6           2,473.0




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        OPERATION REVIEW PER REGION

        OPERATIONAL PERFORMANCE BY GEOGRAPHICAL AREA
        Adira Finance divides its business segments geographically into several operating areas, including
        Jabodetabekser, West Java, Central Java, East Java, Sumatra, Kalimantan, Sulawesi, Bali, and Nusa
        Tenggara. By the end of December 2023, Adira Finance had managed 466 business networks, including
        sharia branches spread across several regions in Indonesia. [FS6][FS7]


                                                               Java*                     Jabodetabekser                          Sumatra
                       Description
                                                 2021          2022       2023       2021       2022       2023       2021        2022       2023

         Operating income**                      1,801.4       1,629.0     1,810.1   1,727.9     1,628.3   1,940.9     1,341.6    1,446.4    1,696.2

         Interest expenses & financing           (295.6)       (154.4)    (204.2)    (246.3)     (134.0)   (222.4)    (218.0)     (168.7)    (227.6)
         charges***

         Income for the period                    499.6          691.4     708.2      849.9       880.1     978.6       421.6       578.1     684.1

         Assets                                  4,793.1       4,607.6    6,155.5    3,925.1     4,812.1   7,243.2    4,581.7     5,328.3    6,100.1

         Liabilities                             2,817.9       2,442.1    3,769.0    2,393.2    2,665.4    4,496.2    2,699.4     2,856.9    3,767.4



                                                           Kalimantan                          Sulawesi               Bali and Nusa Tenggara
                       Description
                                                 2021          2022       2023       2021       2022       2023       2021        2022       2023

         Operating income**                        523.2         547.5     678.3     1,008.0     1,105.5    1,148.3    286.5       280.3      398.8

         Interest expenses & financing            (77.6)         (63.1)    (85.7)    (199.2)     (161.0)    (173.3)     (51.9)     (33.9)     (56.4)
         charges***

         Income for the period                     182.5        224.8       271.0     322.4       469.5     487.8       88.8         115.5    189.9

         Assets                                  1,794.1       1,967.4    2,357.9    4,311.7    4,575.2    4,480.6      967.5      1,179.3   1,680.2

         Liabilities                             1,069.2       1,046.7    1,475.9    2,342.4     2,245.1   2,643.0     582.4       654.5     1,044.5
         *) 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 2023, Java (Java and Jabodetabekser) is still the most significant contributor
        of all geographic areas, with 49% of total operating revenue, 44% of total interest expenses and financing
        charges, 51% of the income for the year, 48% in assets and 48% 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 compared to other islands in Indonesia, making it the most dominant financing market in
        Indonesia.


        Note 47 of the 2023 audited financial statement presents a more detailed revenue breakdown by
        geographical area, which is an integral part of this annual report.




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                                                 and Analysis                Responsibility




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        Marketing
                                                               MARKET ANALYSIS AND
                                                               BUSINESS COMPETITION
                                                               Elevated    consumer        prices,   tighter
                                                               monetary      policy   and       geopolitical
                                                               uncertainties were the key factors behind
                                                               economic slowdown in 2023, both globally
                                                               and   domestically.    Consequently,     the
                                                               automotive and financing industries have
                                                               been affected as well. Sales of cars have
                                                               been weaker in 2023 compared to a year
                                                               earlier, particularly due to rising interest
                                                               rates and slowing economic growth.
                                                               Sales of motorcycles however, have been
                                                               robust in 2023, driven by production of
                                                               motorcycle that gradually recovers as the
                                                               supply of semiconductor chips improves.
                                                               On the other hand, competition within
                                                               the financing industry has remained
                                                               intense in 2023, as reflected by the
                                                               data from Financial Service Authority
        Adira Finance remains                                  (OJK) which shows that the number of
        committed to maintain                                  financing institutions has dropped to 147
        a strong synergy with                                  in 2023 from 153 in 2022.

        its business partners,                                 MARKET POSITIONING
        expanding the market share                             To ensure that Adira Finance is going to
                                                               stay as the leading company within the
        by expanding its business,
                                                               financing industry, the Company has
        offering attractive programs,                          continued to position itself as one of
        and continuing the Company’s                           the largest financing companies for the
                                                               automotive industry. As the popularity of
        digital transformation.                                electric vehicles (EV) continued to rise in
                                                               recent years in regards to the increasing
                                                               prominence of the importance of “green
                                                               living” among the society, Adira Finance
                                                               has started to expand to EV financing as
                                                               well. Not just as a decision to capture the
                                                               opportunity, but also to prove that the
                                                               Company also cares about the adoption
                                                               of environmentally-friendly technologies
                                                               to preserve the environment.




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                                                   Highlights                Report      Profile     Discussion    Governance     and Social        Data
                                                                                                    and Analysis                Responsibility




Adira Finance is also aware that its business is still          its products, there is also Adira Multi Dana Syariah
dominated by the automotive segment, therefore                  (AMANAH) which is a sharia fund financing
throughout 2023 the Company has continued                       solution that applies the Al bai wa Al Isti’jar contract
to expand its financing beyond the automotive                   to finance diverse productive and consumptive
industry    towards     non-automotive      industry.           needs.
Through its #diModalin campaign, Adira Finance
offers multipurpose financing for various needs                 DIGITAL INNOVATION
for its customers based on their life cycle, such as            The digital transformation carried out by the
education, wedding, healthcare, home renovation,                Company also continued in 2023 as a part of
business funding, and many others. Not only                     Adira’s digital innovation initiatives. Changing
aimed at existing customers, the campaign also                  consumer           behavior         post-pandemic                   era          has
serves as a way to acquire entirely new customers,              been accompanied by the rapid advancement
thereby expanding Adira Finance’s customer base.                in information technology, especially in terms
                                                                the widespread adoption of artificial intelligence
As of December 2023, Adira Finance has 466                      (AI). Through its digital platforms, Adira Finance
business networks spread throughout Indonesia,                  has provided an easier way for customers and
serving 2.0 million customers. Out of these, there              prospective customers to access the Company’s
were 42 sharia branches and 52 sharia kiosks/                   financing products online from anywhere and
satellites, which reflected the Company’s presence              anytime. As a result, this has supported the
for consumers seeking sharia-based financing. In                Company to retain its existing customers as well
2022, all of Adira Finance’s sharia branch offices              as opening new paths to acquire new, more tech-
in Aceh have been rebranded in compliance to                    savvy customers and thus expand Adira’s customer
Aceh Qanum regulation number 11/2018. Among                     base.




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        Among its digital platforms, Adiraku application                    The following are the flagship marketing activities
        has also started to provide additional features                     of Adira Finance throughout 2023:
        such as Banking as a Service – in collaboration                     •   Indonesia International Motor Show (IIMS) 2023
        with Bank Danamon – which is a payment for                              in Jakarta and Surabaya, as one of the main
        installment feature with direct debit to the                            sponsors and participants of the event with
        customer’s        Tabungan        Danamon         account.     In       MUFG and Bank Danamon. The event further
        addition, using the same Adiraku application,                           bolstered Adira Finance and Bank Danamon as
        Adira has also provided micro insurance products                        reputable financal solution providers among
        and extension of vehicle insurance and personal                         automotive consumers in Indonesia.
        accident insurance in collaboration with Zurich                     •   Collaboration with Bank Danamon, Zurich
        Asuransi Indonesia.                                                     Asuransi Indonesia, and Asuransi Manulife in
                                                                                providing non-financing financial products
        The Company also uses Adiraku as a means                                such as Tabungan Danamon Adira, KPM Prima,
        to deliver appreciation to its customers in the                         and several insurance products such as general
        form of Adirapoin. According to the Company,                            insurance and life insurance which have been
        Adirapoin program has been able to increase                             custom-tailored to meet the needs of Adira’s
        customer        retention      by     more      than     twofold        customers.
        compared to customers who do not participate                        •   Adira Festival and Musikaria Concert in five
        in the Adirapoin program. Throughout 2023, there                        big cities in Indonesia, involving several parties
        were two programs tied to Adiraku available for                         within the Company’s ecosystem such as The
        customers: the first was Harcilnas and the second                       Ministry of Tourism and Creative Economy,
        was Adira Goes to MotoGP Mandalika. By the end                          the media, SMEs, dealers and merchants,
        of December 2023, Adiraku application has been                          customers     and   local   public.   Throughout
        downloaded for 5.1 million times with 1.4 million                       the event, there were automotive and non-
        registered users.                                                       automotive multiproduct expos, SME expos,
                                                                                CSR for schools, SOBAT Keliling event, AdiraFit
        MARKETING STRATEGY IN 2023                                              funwalk & funbike activities, local culture
        Marketing strategies in 2023 has revolved around                        festivals, recruitment of employees, and on top
        the same customer-centric principle used as the                         of the event was music concert featuring top
        core of Adira Finance’s business strategic direction.                   national artists.
        In general, the Company’s marketing initiatives                     •   Adira Goes to MotoGP 2023 which consisted
        are aimed at strengthening the existing market                          of Adira Goes to MotoGP Mandalika and Adira
        share and expanding it through various attractive                       Goes to MotoGP Sepang. At Adira Goes to
        programs        for    both     customers        and     dealers;       MotoGP Mandalika, Adira brought 300 selected
        expanding beyond the automotive financing by                            customers to the event while at Adira Goes
        offering multipurpose and durables financing;                           to MotoGP Sepang there were 1,150 partner
        improving        operational        efficiency     to    improve        dealers, agents and merchants brought in by
        competitive advantage; and continuing its digital                       Adira.
        transformation process across Adira ecosystem.                      •   Conducted the Loyal Customer Appreciation
                                                                                Award for 50 selected customers. The awards
        In implementing its marketing strategies, Adira                         were handed to the customers at the stages of
        Finance has engaged in marketing collaboration,                         Konser Musikaria AdiraFest and Adira Goes to
        participation in major events, continuing its                           MotoGP Mandalika.
        #diModalin campaign and customer appreciation                       •   Conducted      direct   selling   through   expo
        programs        and      launching        special       financing       activities, namely SOBAT Expo and Sobat
        program for EV. All these are aimed at retaining                        Moving Exhibition in various cities across
        existing customers and to acquire new customers.                        Indonesia, to market the Company’s products
                                                                                by getting closer to the public and prospective
                                                                                customers.




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                                                                                                                 and Analysis                  Responsibility




•     Improving the customers’ loyalty through the                          MARKETING EXPENSES
      continuation of Adirapoin reward program                              Throughout 2023, Adira Finance spent IDR611.6
      available on Adiraku mobile application. As a                         billion on marketing expenses, lower than IDR653.4
      part of this program, Undian Harcilnas (Harinya                       billion in 2022. The lower spending of marketing
      Cicilan Lunas) program offers a grand prize of                        was attributed to the better market awareness
      full repayment to 33 winners and there were                           over Adira’s programs which had been already
      consolation prizes of repayment of one month                          aggressively promoted in prior years, making it
      installment payment for 330 other winners.                            less costly to promote.
•     Launched a special program on financing for
      electric vehicles to support sustainable finance                      MARKET SHARE
      and to build Adira Finance’s positioning as a                         Despite the challenging economic and industry
      dominant player in the financing of electric                          situations, Adira Finance has managed to maintain
      vehicles.                                                             a dominant market share in the new car financing
•     Adira Finance has continued its #diModalin                            segment at 5.0% while in the new motorcycles at
      campaign program in 2023 as a means to                                9.7% of total domestic sales in 2023. On the other
      expand the business beyond the automotive                             hand, the Company’s managed receivables market
      financing, particularly for positioning Adira                         share also remained strong at 8.4% in 2023 in the
      Finance as a multipurpose financing provider                          financing industry, while in terms of total assets the
      which covers a wider range of needs within                            Company’s total assets accounted for 5.6% of the
      the consumer's life cycle such as education,                          financing industry’s assets. Consequently, Adira
      marriage,      healthcare,        home        renovation,             Finance remains as one of the most influential
      working capital and other financing needs.                            companies within the financing industry, as well as
                                                                            having strong impacts on the national automotive
                                                                            and financial industries.




Information regarding Adira Finance’s market share for the past three years is described below:
                                      Description                                                   2021                   2022                     2023

    Assets                                  Industry (IDR trillion)                                 433.1                 487.9                      552.9

                                            Adira Finance (IDR trillion)                             23.7                   24.9                        31.0

                                            Market share to industry                                5.5%                    5.1%                       5.6%

    Financing Receivables including         Industry (IDR trillion)                                 495.8                  575.5                     659.9
    Joint-Financing Portion
                                            Adira Finance (IDR trillion)                            40.4                    44.6                        55.7

                                            Market share to industry                                8.2%                   7.7%                       8.4%

    Sales of New Motorcycles                Industry (unit)                                         5,058                  5,221                     6,237

                                            Adira Finance (unit)                                     467                        429                     603

                                            Market share to industry                                9.2%                   8.2%                        9.7%

    New Car Sales                           Industry (unit)                                          887                  1,048                      1,006

                                            Adira Finance (unit)                                       35                       42                        50

                                            Market share to industry                                4.0%                   4.0%                       5.0%




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        MARKETING TARGET, REALIZATION, AND PROJECTION
        To implement its marketing strategy, Adira carried out marketing planning and control. Adira Finance’s
        results in 2023 compared to their projected targets are presented on the following table along with the
        Company’s projections for 2024:


                                    Description                           Target 2023       Realization 2023          Projection 2024

            Distribution of New Financing (IDR trillion)                      38.0                  41.6                 10%-12%

            Financing of New Motorcycles (IDR trillion)                       12.7                  15.7                  8%-12%

            Financing of New Cars (IDR trillion)                               15.3                 17.9                  6%-10%

            Market Share of New Motorcycles                                   ±4.7%                5.0%                    ±5%

            Market Share of New Cars                                          ±9.0%                9.7%                    ±10%




        STRATEGIC PLANS IN 2024                                           •    Improving customer retention by offering
        Going into 2024, Adira Finance has prepared                            loyalty and referral programs, while at the
        several strategic plans to strengthen its position                     same time conducting cross-selling based on
        within the financing industry, namely:                                 customer needs with the collaboration with
        •      Strengthening and expanding market share                        Bank Danamon and Zurich Asuransi Indonesia;
               in the automotive sector through product                   •    Building a digital-based financing business to
               diversification and attractive sales programs                   increase business efficiency and effectiveness,
               for the customers;                                              such as digitizing and automating business
        •      Collaborating with MUFG, Bank Danamon and                       processes as well as enhancing the Company’s
               Zurich Asuransi Indonesia to solidify its position              online presence through online platforms;
               as a dominant financing group for automotive               •    Continuing     the          customer     and        dealer
               ecosystem by becoming main sponsor of events                    appreciation programs with the purpose of
               at national scale such as IIMS 2024, Jakarta Fair               building the Company’s brand advocacy;
               and other Adira’s expo activities such as SOBAT            •    Developing products and sustainable finance
               expo throughout Indonesia;                                      marketing programs, including financing for
        •      Continuing the expansion to non-automotive                      electric vehicle.
               financing       by      developing          multipurpose
               financing and offering various financing for
               durables, heavy equipment and productive
               financing;




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                                                               In line with its strategic business direction
                                                               which      centers     on         customer-centric
                                                               business operations, Adira Finance has

        Operations                                             leveraged the synergies from its digital
                                                               transformation across the Company. This
                                                               also applied to policies, procedures and
                                                               systems which directly and indirectly
                                                               impact the customers. By doing so, the
                                                               Company seeks to create better customer
                                                               experience,          improve            operational
                                                               efficiency, maintain cost leadership and
                                                               stay ahead of the competition in the
                                                               financing industry.


                                                               Adira       Finance          is        strategically
                                                               strengthening        its    industry      presence
                                                               through a robust governance strategy.
                                                               This is done to ensure internal stability,
                                                               and operational innovations fueled by
                                                               digital technology, which is expected to
                                                               enhance customer service excellence
                                                               and     improve      performance         efficiency.
                                                               Through these initiatives, Adira Finance
                                                               further solidifies its presence and brand
                                                               awareness in the financing industry.
        In its operations, Adira
        Finance continues to                                   BUSINESS OPERATION PROCESS
        establish strong collaboration                         Embracing      digital       innovation,         Adira
                                                               Finance has streamlined its business
        and cooperation across                                 operations        by        adopting            digital
        departments throughout                                 technology. This strategic move has
                                                               unlocked new growth avenues, enabling
        2023. Streamlined processes
                                                               faster connections with partners and
        were the result from cross-                            consumers, ultimately expanding their
        functional synergies, process                          customer      base.        The     Company         has
                                                               further    optimized        its    operations       by
        digitalization and in line                             centralizing sales and distribution at
        with the customer-centric                              specific branches, while streamlining
        approach. This translates to                           other functions regionally. Furthermore,
                                                               internal    automation            initiatives    have
        better cost efficiency, faster                         boosted employee productivity, adding
        service, and loyal customers,                          to the overall efficiency gains.

        thereby improving the
        Company’s overall business
        performance.




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                                                                                                      and Analysis                Responsibility




In   2023,    Adira   Finance   has   continued      the           3. Third-Party Digital Platform Channels
innovations on payment facilities of its products                      To improve consumer financing transaction
and services-both online or offline – that customers                   services, especially in this digital era, and to
can take advantage of, such as:                                        reach a broader range of consumers, Adira
                                                                       Finance is adding to its financing network
1.   Adiraku Mobile Application                                        through collaboration with digital platforms.
     Being the Company’s Super-App, Adiraku                            Therefore, Adira Finance synergizes with several
     mobile     application   has   continued   to    be               digital platforms such as Danamon D-Bank
     improved and further integrated with the                          Pro, HCI, Tokopedia, Grab, Ovo, Linkaja, Gojek,
     Company’s other digital platforms such as                         Oto.com, Moladin, and other digital platforms.
     the momobil platform for car, momotor for
     motorcycle, also electronics and household                    4. Bank Payment Network and Automated Teller
     furniture financing platform.                                     Machine (ATM)
                                                                       Adira Finance works with several banks to
2. Adira’s Digital Platforms                                           provide payment transaction services through
     Adira Finance continues to develop the digital                    ATMs. Consumers can make payments through
     platforms momobil.id, momotor.id, moservice.                      ATM networks and machines, one of which
     id, dicicilaja.co.id, and others to make it easier                is Bank Danamon ATM, which is one of the
     for customers to do financing with Adira                          largest banks in Indonesia with a distribution
     Finance.                                                          network of more than 863 branch offices and




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             service outlets and is supported by 1,255 ATMs                    •   Modernization of Core System: In 2023, this
             and CDM (Cash Deposit Machines) with easy                             initiative centers around enhancing the
             access. to ATMs in the ATM Bersama, ALTO, and                         acquisition process through improvement
             Prima networks.                                                       and business process re-engineering;
                                                                               •   Roadmap implementation: Adira Finance
        5. PT Pos Indonesia (Persero)                                              has systematically implemented a roadmap
             The company cooperates with the State-                                across     various   automation       touchpoints
             Owned Enterprise PT Pos Indonesia (Persero)                           within the acquisition process and credit
             to serve online and offline consumers who the                         decision phases.
             post office can reach.                                            •   Implementation of Single Source of Truth:
                                                                                   The Company has introduced the Golden
        6. Franchise Retail Network                                                Record system to consolidate customer
             Adira Finance also collaborates with retail                           data. Going forward, this system holds the
             franchise       networks,      including          Indomaret,          potential to significantly improve recurring
             Alfamart, Alfamidi, and Dan+Dan. Consumers                            customer identification and simplifying the
             can     enjoy      the     convenience            of   paying         processing of repeat transactions, as well
             installments at the premise of a retail network                       as improving the customer’s contactability
             spread across various locations, and installment                      rate.
             receipts have been running online.
                                                                             2. Expand and Diversify into Non-Automotive
        7. Cash Deposit Machine Payment Network                                Business
             Adira Finance tries to make it easy for                           In light of vast business opportunities to
             consumers to update data, such as telephone                       develop beyond the non-automotive business,
             numbers, addresses, statuses and so on. The                       Adira     Finance     has    implemented         several
             data updating process can be assisted by Adira                    initiatives such as:
             Finance officers, Adira Finance branches and                      •   Multi-Purpose Financing Strategy: Adira
             also self-service through Adiraku.                                    Finance has devised a comprehensive
                                                                                   strategy aimed at developing versatile
        8. Assessment of Consumer Capacity Estimates                               financing solutions. This strategic roadmap
             Adira Finance tries to appreciate consumers                           is set to be implemented through the year
             by providing an estimate of credit limit/ceiling                      2025, demonstrating a commitment to
             capacity to consumers so that consumers can                           diversification and adaptability in meeting
             estimate the financing that will be submitted                         evolving customer demands.
             and it is hoped that the process will be faster.                  •   Enhanced Processing Capabilities for Heavy
                                                                                   Equipment        Segment:   Adira     Finance     is
        STRATEGIC INITIATIVES IN 2023                                              actively cultivating new capabilities. This
        Adira Finance has five business strategic themes                           involves employing advanced technology
        for 2023 – 2025, so all initiatives and strategic                          and     system     enhancements        to    ensure
        projects conducted in 2023 were all synchronized                           the stability and efficiency of transaction
        with these five themes. These five themes are:                             processes       within   this    new        business
                                                                                   segment.
        1.   Regaining        Market      Share      in    Automotive
             Business                                                        3. Improve Customer Retention
             To support the growth of its automotive                           Adira Finance also aims at focusing on
             business       post-COVID-19         pandemic,          Adira     customer’s       convenience        and    increasing
             Finance has carried out several initiatives such                  the retention rate from recurring customer
             as:                                                               transactions. Therefore, to achieve this goal
                                                                               the Company has undertaken the following
                                                                               initiatives:




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  •    CRM     System         Stabilization:      Customer             5. Digitalization Across Adira
       Relationship Management (CRM) system is                              Adira Finance’s fifth strategy is aimed to
       designed to enhance the performance of                               remain competitive within a dynamic business
       Relationship Officers to effectively manage                          landscape, in which the Company competes
       and nurture customer relationships with a                            with fintech companies amidst technological
       focus on long-term retention.                                        disruption.           Prioritizing               easier        and         faster
  •    Utilizing Artificial Intelligence (AI) and                           processes, especially for digital-savy customers,
       Machine Learning (ML) for Customer Data                              the Company’s initiatives include:
       Management:           Employing        cutting-edge                  •     Digital Business Development Strategy:
       technologies such as AI and ML, Adira                                      Adira Finance’s strategy to cultivate its
       Finance is revolutionizing the management                                  digital business is slated for implementation
       of    customer        data.      These     advanced                        in 2024. This forward-looking approach
       technologies         enable      the      forecasting                      underscores the Company’s commitment
       of   upsell    and     cross-sell      opportunities,                      to    harnessing               the         power         of        digital
       providing valuable insights that contribute                                technologies to meet evolving customer
       to a more personalized and targeted                                        expectations and industry trends.
       approach in customer engagement.                                     •     IT   Development                  Vision          and        Strategy:
  •    Data-Driven Customer Outreach: Based                                       Recognizing the pivotal role of Information
       on the data generated by AI and ML, Adira                                  Technology              (IT)     in        business            support,
       Finance is equipping relationship officers                                 Adira Finance has outlined a vision and
       and telesales teams with the means to                                      strategy for IT development. This initiative
       proactively reach out to customers. This                                   is designed to maximize the impact of IT,
       data-driven approach allows the Company                                    ensuring that it serves as a robust backbone
       to offer relevant products and services to                                 for the Company’s operations and future
       customers with better precision, thereby                                   growth.
       strengthening the bond between Adira                                 •     Data          Development                  and       Management
       Finance and its customers.                                                 Strategy: This strategic focus underscores
                                                                                  the importance of leveraging data assets
4. Improve     Operating            Efficiency    for   Cost                      to enhance operational efficiency and
  Leadership                                                                      strategic decision-making in the digital era.
  In addition to business development, Adira
  Finance is strongly committed to achieving                           HEALTH PROTOCOL INITIATIVES
  cost leadership through a proactive approach                         As the COVID-19 situation in 2023 has been under
  to    business          process     optimization.     This           control, the COVID-19 pandemic status has been
  involves continual efforts for upgrades and                          changed to endemic. As a result, regulations
  simplifications in our operational frameworks,                       regarding mobility restriction have been revoked.
  achievable through both the streamlining of
  procedures and policies, as well as the strategic                    In terms of the Company’s business operations,
  integration        of    cutting-edge       technologies.            currently the work system has been switched
  This dual-pronged strategy not only ensures                          back to 100% work from office (WFO) system, but
  operational efficiency but may also position                         remains open on using work from home (WFH)
  Adira Finance as a cost-effective leader in the                      system if needed. The availability of supporting
  financial landscape.                                                 technology such as online meeting has also enable
                                                                       the Company to implement hybrid work system,
                                                                       particularly for time efficiency.




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        For its services to the customers, Adira Finance                       •   Improving collaboration with institutions
        remains committed to simplify and speed up                                 within   Bank    Danamon      and     MUFG   to
        the processes without the need of direct face-                             strengthen the business ecosystem, as well
        to-face interaction between the customer and                               as improving the acquisition potentials,
        the Company’s representative. Credit application                           cross-selling, and customer relationships.
        process can be done online using Adiraku,                              •   Continuing the roadmap implementation
        momotor.id, momobil.id and others. The cash                                at several automation points within the
        disbursement can be directly transferred to the                            acquisition and credit decision processes.
        customer’s bank account and the instalment                             •   Continuing the implementation of Single
        payment process can be done online or offline                              Source of Truth for customer data in the form
        through payment facility channels such as Adiraku,                         of Golden Record, to improve identification
        Bank Danamon ATM and autodebit feature,                                    of recurring customers and simplifying
        Post Offices, Alfamart, Indomaret and digital                              recurring transaction process, and to raise
        applications such as Tokopedia, Gojek, and others                          the customer contactability rate.
        without having to visit Adira Finance’s branch.
                                                                            2. Expand       and    Diversify    Non-Automotive
        BUSINESS NETWORK AND DISTRIBUTION                                      Business
        OF ACTIVE CONTRACTS                                                    Implementing the strategy of developing non-
        As of the end of December 2023, Adira Finance                          automotive segments such as multipurpose
        has operated a total of 466 business networks                          financing, durables and heavy equipment
        consisting of 221 branch offices (including 42                         financing.
        Sharia branches) and 245 kiosks and satellites
        throughout Indonesia, serving some 2.0 million                      3. Improve Customer Retention
        active customers with total managed receivables                        •   Optimizing the customer retention program
        of IDR55.7 trillion. Adira Finance recorded IDR41.6                        through expanding the pilot program to
        trillion in new financing, representing a 31.2%                            nationwide implementation.
        (yoy) increase from IDR31.7 trillion in 2022. All                      •   Customer Data Management using Artificial
        financing segments have increased, particularly                            Intelligence (AI) and Machine Learning (ML)
        the motorcycle segment which increased by 38.7%                            to forecast the customer behaviour and
        (yoy),    followed      by    non-automotive           segments            upselling and cross selling potentials.
        (multipurpose, durables, and others) by 29.1% (yoy)                    •   Based on the data generated by AI and ML,
        and car by 26.2% (yoy). This increase reflects the                         Adira Finance is equipping relationship
        continued economic growth during 2023 and the                              officers and telesales teams with the means
        successful implementation of various marketing                             to proactively reach out to customers.
        programs undertaken by Adira Finance to boost
        new financing.                                                      4. Improve      Operating       Efficiency       (Cost
                                                                               Leadership)
        STRATEGIC INITIATIVES FOR 2024                                         Continuing the upgrades and simplifications
        For 2024, the strategic initiatives at Adira Finance                   of business processes which are achievable
        will be carried out in line with the five business                     through both the streamlining of procedures
        strategies which have already mentioned earlier,                       and policies as well as the strategic integration
        namely:                                                                of cutting-edge technologies.


        1.   Regain Market Share in Auto Business                           5. Digitalization Across Adira
             •   Modernization of core system on acquisition                   •   Implementing       the      digital   business
                 process,            management,               collection          development strategy to meet evolving
                 maintenance, with several upgrades and                            customer expectations and industry trends.
                 process simplification through business
                 process re-engineering.




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   •    Implementing the IT development vision and strategy to maximize the role of IT in supporting the
        business; and
   •    Implementing the data development and management strategy enhance operational efficiency
        and strategic decision-making in the digital era.


The Company is also to continue the implementation of the New Branch Model which is an organization
structure that is not only focused on the selling method, but also on how to forge a good relationship
between Adira and the customers by better understanding of the customers. On the other hand, the
implementation of Business Process Re-engineering also continues by adopting some sophisticated
technologies such as artificial intelligence, machine learning, robotic process automation, microservices
architecture, customer relationship management, intelligent document processing, chatbot, cyber
security, digital end-to-end process and others.


Business Network
                            KC (Branch      KCUS (Sharia              KSKC US (Others                KSKC (Others
            Area                                                                                                                           Total
                              Office)      Branch Office)              Sharia Office)                   Office)

Jabodetabek                     38                      6                                                         4                            48

West Java                       20                      4                           3                            17                            44

Central Java                     19                     4                           3                            18                            44

East Java                        23                     5                           6                            17                             51

North Sumatra                    14                     5                       15                               31                            65

South Sumatra                    17                     4                       10                              32                             63

Kalimantan                       17                     2                           1                           24                             44

Sulawesi                         21                   10                        13                              39                             83

Bali & Nusa Tenggara             10                     2                           1                             11                           24

Total                           179                   42                        52                             193                          466




Distribution Of Active Contracts
                                                          Product

                   Area                    Cars                     Motorcycles               Non Automotive                              Total

Jabotabek                                  54,627                        361,320                           116,327                        532,274

West Java                                   18,138                      128,483                            58,321                        204,942

East Java                                   12,522                      134,780                            49,767                         197,069

Central Java                                 7,501                       160,190                           55,549                         223,240

Bali & Nusa Tenggara                         12,113                       62,596                           18,807                           93,516

South Sumatra                               26,721                       101,530                           35,487                         163,738

North Sumatra                              32,783                         129,411                          58,628                         220,822

Sulawesi                                    55,061                        89,360                           56,597                         201,018

Kalimantan                                 12,008                        110,708                           26,799                          149,515

Total                                     231,474                     1,278,378                           476,282                        1,986,134




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                                                               Adira      Finance          implements       various
                                                               strategic initiatives in Human Resources
                                                               (HR) to support its business growth,

        Human Resources                                        such as adopting an HR management
                                                               framework to enhance performance and
                                                               improve customer services. Company
                                                               continually works to strengthen and
                                                               improve         its    HR      management          and
                                                               information             systems,        performance
                                                               management,               recruitment        system,
                                                               compensation             and     benefits,      career
                                                               development, and employee competency
                                                               through ongoing education and training
                                                               programs.


                                                               STRATEGY, FOCUS AND POLICIES
                                                               IN 2023 [GRI 3-3]
                                                               The     Company’s           HR     strategies      and
                                                               management              were      aimed      at    the
                                                               current and the anticipated business
                                                               development needs and challenges. Adira
                                                               Finance ensures that the Company’s
                                                               HR      have          competence,          expertise,
                                                               commitment              and       are     responsive
                                                               to    change,         while    still    behaving    in
        Adira Finance leverages                                accordance with the Company’s culture.
        the synergy between HR                                 In 2023, the HR division focused on how
        department and other                                   to leverage the the implementation
                                                               of the Company’s strategic initiatives,
        functions to boost business                            such as strengthening the organization
        growth by implementing                                 and competency to increase market
                                                               share      in     the     automotive       portfolio;
        effective HR management
                                                               increasing sales in the non-automotive
        frameworks. The Company                                portfolio; improving the mindset and the
        cultivates a workforce                                 customer-centric skill as well as customer
                                                               retention rate; optimizing productivity;
        equipped with the right skills,                        and strenghtening the digital capability.
        dedication, and values aligned
        with its customer-centric                              1.   Strengthening the Organization
                                                                    The        Company          strengthens       the
        culture. This translates into                               organization especially in information
        consistently excellent service                              technology organization, organization

        for customers.                                              of digital business, credit and risk, and
                                                                    several other functions to support
                                                                    the implementation of its business
                                                                    strategies.




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2. Productivity Improvement                                      Changing the incentive scheme is also done for
  Initiatives to increase productivity are carried               improving productivity by reviewing the more
  out through various programs, including the                    competitive medical benefit schemes and
  adjustment of productivity and allocation of                   providing incentive boosters. The employee
  manpower calculations with consideration of                    productivity treatment is done by the IMPK
  business achievements, business potentials                     scheme             development                  which         puts          more
  and specific regional characteristics. Also,                   emphasis on productivity and potentials by
  refreshment    training   programs     are   also              considering location and portfolio to enforce a
  periodically conducted for upskilling process                  more effective reward and punishment.
  and optimizing of technical skills.
                                                             3. Human Resources development through an
  Furthermore, the increase in productivity from                 improved learning ecosystem
  the perspective of recruitment process is done                 In line with the shift from COVID-19 pandemic
  by conducting acceleration of recruitment                      to endemic, the option for offline learning
  SLS on several positions supported with the                    has been made available again. The learning
  increase in the ratio to candidates. This is also              methods have become more varied according
  equipped with the increasing quality of the                    to the needs and contexts of the learning
  candidates through: enhancement interview                      objective:         online, offline or blended. The
  tools using AI technology, additional tools for                empowerment                  and       the        improvement                   of
  testing the compatibility between interest and                 Faculty Member of Adira (FMA) has become
  talent using system, conducting interview skill                one of the focus agenda in improving the
  on refreshment training to all users as well as                learning ecosystem, particularly with the use
  adding sourcing channels both by online and                    of decentralized learning strategy (regional
  offline.                                                       training), which is a localized learning program.
                                                                 In addition, Digilearn contents have been
                                                                 continuously enriched as an informal method
                                                                 of learning.



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        4. Cultivating relationships between employees                       support activities in the post-pandemic period.
             The year 2023 marked the end of COVID-19                        This is done so that the Company can continue to
             pandemic and fully restored offline activities                  adapt and innovate amidst all ongoing changes,
             such as business trips, morning prayer and                      and thus creating new innovations in the midst of
             sharing activities, face-to-face events and other               challenging economic and industry conditions.
             employee activities which promote the spirit of
             ‘One Adira One’.                                                A. First Focus: Technology Transformation
                                                                                Responding to the challenges of the changing
             The strengthening of employee relations is also                    millennial era and digitalization and in line
             marked by employee involvements in many                            with the ongoing business transformation,
             Company activities, namely: Adira Festival,                        Adira Finance has developed infrastructure for
             Adira Idol, Advaganza, Midyear and Kick-off                        a digital-based Human Resource Information
             Meeting as well as Adira Anniversary.                              System (HRIS). The infrastructure that the
                                                                                Company developed in 2023 included:
        5. Culture Development which Supports
             Business Initiatives, Innovation and                               1.   Employee Apps – Super App
             Employee Productivity                                                   Smile Apps is a mobile-based application
             Various       culture         development          activities           which can be downloaded by employees
             undertaken         in     2023      were          aimed    at           at the Apps Store and Playstore. This
             empowering of Adira Top values (Advance,                                application    combines          all   necessary
             Integrity, Obsessed and Professional) based                             applications need by the employees since
             on the OCHI survey, the development of Agile                            they started as candidates until they resign
             culture to support ongoing transformation                               from the Company through a single portal
             projects, digital culture and Adira Happiness                           system or Single Sign-On (SSO). In 2023, the
             Program (AHA), as well as culture of innovation.                        Smile Apps has entered its second phase
                                                                                     marked by the UI/UX development activities
        6. Improvement of Digital Capability                                         and continuous live update.
             The improvement of digital capability at Adira
             Finance is done through various programs                           2. Amazone – Virtual Collaboration
             such as IT transformation, the School of Digital                        To fulfill the spirit of collaboration among
             program with certifications regarding IT &                              companies with the MUFG Group, Adira
             digital skills. Specifically for HR, other than                         Finance has developed and implemented
             continuing the development of HR super apps                             Amazone,      an   interactive     platform   for
             (SMILE apps), other initiatives undertaken by                           emloyees within the MUFG Group (Adira,
             the Company was the implementation of SAP                               Danamon and MUFG), enabling them to
             Analytic Cloud (SAC) to generate HR dashboard                           interact and purchase flagship products
             used in decision making by internal HR division                         from one to another with special rates.
             as well as by the Company in general.
                                                                                3. HR Dashboard
        7. Improving the role of Change Management                                   To support the business in decision making,
             This     initiative      is    done      by       improving             the HR division has also developed the HR
             the     supervision       of     the    implementation                  Dashboard which enables its user to access
             of     transformation           projects          and     the           and gain insights from HR data.
             implementation of policies regarding mindset
             change, work pattern and employee behaviour.                       4. Integration of Payroll System to the Bank
                                                                                     To improve the security and accuracy in the
        Furthermore,          Adira        Finance      also      focuses            payroll process, the Company has developed
        on         technology          transformation,           cultural            HR system integration to the bank. Through
        transformation, and the acceleration of business                             inter-system integration, the security can
                                                                                     be increased and the frequency of human
                                                                                     errors in payroll payments can be reduced.




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




5. Digital Signature                                       B. Second Focus: Cultural Transformation
   All automated and paperless processes as                    The second focus is related to the Company’s
   well as document approval are carried out                   culture.      Adira          Finance             has     been          actively
   with digital signatures so as to accelerate                 conducting activities and efforts to empower
   the process of document approval (SLA),                     the    Company’s                culture          thematically                    each
   such as in transactions for submitting labor                year. In 2023, the theme of the culture
   requests,   submitting    employee     status               empowerment was “AIOP: Advance, Integrity,
   changes, submitting employee promotion                      Obsessed & Professional.” The Company also
   processes, and others.                                      welcome the culture of Sustainability Finance
                                                               in compliance to POJK and started its Health
6. HC Inventory System                                         Safety Environment (HSE) initiative.
   This is an inventory system for routine
   consumables and non-capital goods such                      On Advanced & Integrity, there was a score
   as office stationery, office printed goods,                 improvement based on the OCHI 2023 survey
   promotional items, customer gift items                      compared to 2022, hence the Company was
   and so on. The system makes it easier for                   focusing           on    strengthening                   these           values.
   the HCGA Division and users in the process                  Advanced & Integrity are key values in improving
   of submitting goods, monitoring stock                       productivity at Adira Finance, especially in
   availability, storage management in the                     preparing for changes in economic conditions
   warehouse, to control and report on the use                 in the post-pandemic era as well as the trend in
   of goods.                                                   business process digitalization.


7. Development of Robotic Process                              Obsessed           could         be       defined              as     winning
   Automation (RPA)                                            mentality, which is one of the values contained
   RPA is developed with the aim of improving                  within the cultural system at Adira Finance.
   the quality and work standards of employees.                It has a vital role in the Company’s business
   With RPA, work that is operational and                      practice from the lowest level up to the top.
   repetitive on a large scale can be done                     The importance of the implementation of
   automatically so that it is precise and fast.               this principle needs to be disseminated to all
   This helps employees to focus more on                       employees to ensure militant mindset, winning
   developmental work. The development of                      mentality as well as integrated way of thinking
   RPA in 2023 focused on expanding the RPA                    on all of employees’ daily business activities.
   scheme in previous year when RPA had
   started the automation of HR activities with                Professional            is      also     highly         important                 for
   businesses such RPA Collection Report, RPA                  employees to maintain their confidence and
   Invoice OB Security, RPA SSD Point and RPA                  to remain customer-centric. Customer-centric
   Budgeting Report.                                           is the focus of Adira Finance and the key
                                                               value of the Company’s culture. Therefore, the
8. Creating Virtual Job Fair Application                       professional culture requires an upgrade so that
   Fulfilling the hopes of millenial candidates                business improvement can be carried out at all
   for fast and easy recruitment process which                 of the stages, from the staff to management
   is also available online, the Company has                   levels.
   created an application called Virtual Job Fair
   which can be accessed by any candidates                     In order to maintain collaboration among
   from anywhere for 24 hours. This application                employees and to maintain the spirit of
   supports online and realtime recruitment                    togetherness in facing difficult times, The
   starting from the initial stage until the                   Company continued to carry out various
   hiring stage.                                               activities and programs which have reverted




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             back to pre-pandemic period. Some of the                       C. Third Focus: The Acceleration Of Business
             activities carried out include the following:                     Support Activities In The Post-Pandemic
                                                                               Period
             1.   Sport Advaganza                                              In the beginning of 2023, the Government had
                  Sport    Advaganza         has    been       reinstated      declared that the pandemic had transitioned
                  nationwide starting from the regionals                       into   endemic     which   led   to   regulations
                  to the head office. Advaganza features                       regarding mobility restriction being revoked.
                  various sports as a means to showcase the
                  employees’ talents in sports. This program is                Consequently, the business operations at Adira
                  expected to boost employees’ productivity                    Finance have returned to normal-from the
                  going forward.                                               work from home (WFH) system to 100% work
                                                                               from office (WFO). The Company remains open
             2. Adira Got Talent                                               however, in using a hybrid work system which
                  Adira Got Talent has been reinstated as well                 combines WFH and WFO systems, if deemed
                  to become a venue for employees’ talents                     necessary.
                  and potentials in arts starting from singing,
                  dancing, individually and in group, to other                 As the pandemic era triggered the rise of online
                  art talents as well, namely stand-up comedy,                 tools to accommodate the WFH system, most
                  beatbox and others.                                          of these tools are still used to complement
                                                                               the business operations at the Company,
             3. Carbon Offset                                                  both for interactions among employees and
                  Carbon Offset as a part of sustainability                    between the Company and its customers.
                  finance where the Company collaborates                       In addition to the impacts from ongoing
                  with certified partners to measure and                       digital transformation at Adira Finance, these
                  conduct treatments on carbon emissions                       have resulted in improved effectiveness and
                  generated by the Company’s activities. This                  efficiency.
                  activity also supports the Company’s aim
                  to improve efficiency in terms of operating                  Adiraku mobile application for example, has
                  expenses.                                                    become the Company’s flagship application
                                                                               as it has become a digital branch which is
             4. Adirafest                                                      accessible by the customers – both existing and
                  Adirafest which was previously known as                      prospective – from anywhere, and at anytime
                  Local Creation Festival (FKL) is an activity                 24-hour a day. Through this application alone,
                  covered by national media involving the                      the customers can apply for credit, view the
                  Company’s employees, the public and                          credit approval process, check and pay for
                  communities. The event’s activities consist                  credit installment and also interact with the
                  of Funbike, Adirafit, Cultural Parade and                    Company’s customer service staff. All these can
                  Musikaria.                                                   be done without having the customer visit any
                                                                               physical branch.
             5. Integrity Program – Prevention and
                  Mitigation                                                EMPLOYEE HEADCOUNT IN 2023
                  Integrity       program          which         includes   As of December 31, 2023, the number of Adira
                  prevention       and     mitigation          are   done   Finance     employees   reached     around    17,243
                  through various integrity strengthening                   employees, in line with operational business needs
                  programs such as Audit Lifestyle, employee                both in terms of quantity and quality. Comparative
                  SLIK checking, block leave, whistle-blower                tables of employee information, including the
                  program and EVP and Company’s values                      number of employees for each organizational
                  enhancement programs.                                     level, education level, and employment status, are
                                                                            presented in the Company Profile section.




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




RECRUITMENT & CAREER DEVELOPMENT                                                    •       Internship Program 3+1 with one of the leading
[SEOJK F.22][GRI 401-1][GRI 404-2]                                                          universities in Indonesia;
Adira Finance uses strict criteria to select the best                               •       Position filling through outsourcing vendors.
candidates for open positions, ensuring fairness
and      impartiality in the recruitment process                                    The Company is responsible for helping each
to achieve the company’s goals and provide                                          employee with career development and career
opportunities for its workforce. The Company does                                   path in accordance with the respective employee’s
not tolerate the use of underage or forced labour                                   capacity and capability. For this reason, every year
and in 2023. Recruitment focused on finding                                         the Adira Finance Corporate University carries out
candidates who could support the company’s                                          a Talent Identification process and Talent Mapping
digital innovation needs and align with its strategic                               for all leaders, and IDP for employees with specific
policies.                                                                           criteria. This process is carried out so that the
                                                                                    Company has an Employee Talent Map, Bench
The recruitment process is carried out selectively                                  Strength               Program,              and       Succession                  Planning
to support the positions and functions required by                                  Program.
the business. This includes:
•     Recruitment         for       cadre          development,                     This was done to ensure that the Company
      particularly for positions such as general                                    always has talents available in the event of a job
      management trainee (MT) for general positions,                                rotation, job promotion, employee resignation
      digital MT, business analyst MT, sales MT and                                 or retirement. From the employee’s perspective,
      collection MT;                                                                this is done to ensure that employees receive the
•     Selective recruitment at certain points and                                   appropriate development programs and career
      locations      to   support        organizational               and           path while working at the Company.
      business developments namely recruitments
      for Digital Business Team, IT Team, Collection                                Another thing done by the Company in 2023 was
      Team, Sales Team, Operation Support Team,                                     the preparation of a specialist-generalist system,
      and Business Analyst;                                                         to enable employees with certain functions to
•     Acceleration of recruitment through processing                                obtain a more accurate and appropriate career
      at online portal to ensure better control in                                  path development.
      terms of process and SLS duration;
•     Conducting Adira Finance’s Virtual Job Fair                                   As of December 2023, Adira Finance recruited 1,698
      where candidates can participate in the                                       new employees. Based on education level, 77%
      recruitment process from browsing posted job                                  have a Bachelor’s level education, 13% Diploma
      vacancies up to the online hiring stage. This is                              level, and the remaining 10% are postgraduate,
      open for 24 hours and can be done remotely                                    high school and junior high schools. Based on age,
      from anywhere;                                                                the average employee recruited by the Company
•     Development of new recruitment pattern                                        is at a productive level, with 35% at the 18-25-year
      strategy through freelancer;                                                  age, 60% at the 26-35-year age, and the remaining
•     Providing empowerment for all employees to                                    5% at the 36-55-year age.
      participate in Referral Program where they can
      provide candidates references;



       Description                         2021                                                   2022                                                2023
       [GRI 404-1]         Male           Female            Total          Male              Female                Total          Male              Female                 Total

    New Employee                2,153           345          2,498              1,605                441            2,046              1,278                420                    1,698

    Leaving Employee            1,558           271           1,829             1,539                299             1,838              1,515                   241                1,756



       Description                         2021                                                   2022                                                2023
       [GRI 404-1]         <30      30-50         >50        Total        <30           30-50            >50        Total        <30             30-50          >50           Total

    New Employee           1,557        940             1    2,498         1,366           679                 1    2,046          1,177           519                 2           1,698

    Leaving Employee        573         1,237         19      1,829          638          1,174            26        1,838          620           1,099               37           1,756




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        Description                        2021                                        2022                                       2023
        [GRI 404-1] Region 1 Region 2 Region 3                Total     Region 1 Region 2 Region 3    Total    Region 1 Region 2 Region 3         Total

         New                 501        1,513      484         2,498        243     1,461     342     2,046        254         1,146      298      1,698
         Employee

         Leaving             449        1,037       343         1,829       374     1,140     324      1,838       343         1,116      297      1,756
         Employee
         Description:
         Region 1 : Sumatra 1, Sumatra 2
         Region 2 : Jabodetabek, West Java, Central Java, East Java
         Region 3 : Kalimantan, Bali & Nusa Tenggara, Sulawesi, Maluku, Papua




        JOB EQUALITY AND OPPORTUNITY                                                  Adira Finance’s HR development aims to improve
        [SEOJK F.18][SEOJK F.19]                                                      employee competence according to the demands
        Adira Finance is committed to providing the widest                            of their respective functions, and in support of
        possible opportunities for the best candidates to                             business transformation programs by organizing
        join and have a career in the Company. The                                    programs to increase employee knowledge and
        principles      of    job       equality        and     employment            skills to enable a smoothly running business
        opportunity          are    applied        to     the     entire     HR       transformation. Continuous initiatives are also
        management            process,          from     the     recruitment          carried out in training for leaders and prospective
        process,       job     promotion,               human           resource      leaders to maintain the continuity of the Company,
        development,               to      personnel            assignment,           from the lowest to the highest ranks, through
        performance evaluation, and the practice of                                   management trainee programs and development
        providing compensation.                                                       programs according to employee position level.


        Adira      Finance         provides        equal        rights      and       In 2023, as conditions have improved post-
        opportunities for everyone to join and build                                  COVID-19 pandemic, offline training methods have
        a career regardless of differences in religion,                               been reinstated at normal intensity. Thus, there
        ethnicity, race, social status, skin color, gender, and                       are varied methods of training to choose from:
        other individual characteristics, including those                             offline, online, or hybrid according to the required
        with disabilities, in line with applicable regulations,                       effectiveness     and      efficiency        of    the    training
        both internally and externally.                                               program.


        In career development, Adira Finance does not                                 The     competency         development             program      in
        discriminate for any reason because it bases its                              Adira Finance is aimed at upgrading the current
        decisions on the results of selection and evaluation                          competency to meet the current needs and the
        of competencies. Each employee is evaluated                                   future needs and started as soon as the new
        based on the potential, ability and expertise of the                          employee joins the Company. Unlike in previous
        respective individual. Every employee is also given                           years, currently the program can be done online
        the same opportunity to contribute in order to                                by using application and onsite at the employee’s
        improve the Company’s performance. In addition,                               work location, as well as offline at some points
        outsourced employees are also given the chance                                in the region. This is done to strengthen the
        to develop their careers at Adira Finance.                                    competency right from the start and accelerate
                                                                                      the learning curve.
        COMPETENCY DEVELOPMENT AND
        TRAINING [SEOJK F.22][GRI 404-2]                                              In addition to the regular refresher programs, this
        The Company’s strategies and policies with                                    year a competency levelling program through
        regard to human resources are in line with                                    certification     programs         for     certain       positions
        Financial Services Authority (OJK) Regulation                                 has been started. This is done to obtain a more
        No.47/POJK.05/2020              concerning            Business      and       complete picture of the competency mapping
        Institutional Licensing of Financing Companies                                concerned and ultimately be able to determine a
        and Sharia Financing Companies. In one of its                                 development program that is more in line with the
        articles, the regulation mandates a policy to                                 needs and expected competency standardization.
        develop the ability and knowledge of the workforce
        in 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




Leader development also continued to be the                    Specifically, to improve its digital capabilities, the
focus at Adira Finance, particularly leaders for               Adira Corporate University created the School of
the future. Other than development for leaders                 Digital in 2022 as a form of strategy to accelerate the
coming from internal promotion, in 2023 also                   improvement of digital competencies, including
saw management trainee program for business                    those related to digital business, technical skills,
analytics and collection function. Moreover, the               and digital literacy.
Talent Pool program was also among the initiatives
aimed at Leader development at Adira Finance.                  Adira Corporate University also functions as a
                                                               means to ensure that all employees have equal
In addition, to support productivity and a good                opportunities to achieve the highest position
work climate for frontliner functions, this year the           level based on their performance and potential
empowering coaching training program has been                  capabilities through Talent Supply Management
reinstated with a more specific target, namely                 which        is     within            the       Corporate                University
sales coaching.                                                organization. Since 2023, through the Talent
                                                               Supply Management, Adira Corporate University
As a part of change management, training                       also ensures the availability of bench strength
programs were also held to prepare employees’                  for succession planning, especially for replacing
capabilities in the implementation of transformation           retired employees and promoted employees in the
projects such as business process re-engineering               short-term for the next three years.
(BPR), customer relationship management as well
as strengthening multifinance financing portfolio.             Furthermore,               Adira             Corporate                   University
                                                               collaborates with the Government by conducting
Adira Finance, being under the supervision of                  financial         literacy       programs                for          the     general
Financial Services Authority, also ensures its                 public. In 2023, they held webinars and trained
compliance to the regulations related to financing             Faculty Member Administrators (FMAs) through
certification and other modules as mandated in                 comprehensive Train-the-Trainer (TTT) programs
POJK. Adira Finance has also cultivated the culture            across all regions. These trained FMAs will act
of   innovation   consistently   by   implementing             as financial literacy speakers for the public in
innovation programs such as innolimit, which is a              implementing the Government’s program in 2024.
competition for innovation and innobox, which is               Adira Corporate University also donated books
an input box for innovation and improvement.                   on financial literacy to schools located in the 3T
                                                               regions (underdeveloped, frontier, and outermost
Adira Corporate University                                     regions) within their operating areas. [FS16]
Established in 2015, Adira Corporate University
is one of the Company’s strategies in ensuring                 In terms of organization, the Adira Corporate
the provision and development of talents in                    University has strengthened its digital business
a sustainable and target manner, as well as                    organization in line with the planned development
ensuring the effective and efficient management                as well as IT, risk and credit in support of the
of organization and human resources.                           Company’s strategy going forward.


Within the process of developing necessary                     In 2024, Adira Corporate University will stay
competencies, both upskilling and reskilling, Adira            focused           on     leveraging              the         implementation
Corporate University is focused on the development             of    the     Company’s                strategic           initiatives,                 such
of the Learning Ecosystem through the Faculty                  as     strengthening                  the    organization                   and          the
Member of Adira (FMA) pillar, the Digital Learning             competency to increase the market share of
pillar (which provides various learning channels               its automotive portfolio; improving sales in the
tailored to the individual’s learning style), and the          non-automotive               portfolio;                improving             mindset
Learning Culture.                                              and customer-centric skill and retention rate;
                                                               optimizing productivity and also strengthening
                                                               digital capability.




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        Adira Corporate University also contributed in                            In 2023, Adira Corporate University also started to
        raising the ESG awareness both for employees and                          play a role in socialization and training regarding
        communities.                                                              carbon offset which was proposed by the Human
                                                                                  Capital Directorate.
        Awareness          to     climate     change,          sustainable
        development goals and sustainable finance are                             CSR activities are also carried out by Adira
        promoted through employee training as a part of                           Corporate      University,        namely       by    providing
        sustainable finance action plan.                                          educational        scholarships         and          providing
                                                                                  computers for digital libraries in several points in
                                                                                  Indonesia.


                                                                                               Number of Participants and Level of Position*
              Type of
                                                  Training Objective                            Senior           Middle           Junior & Non
              Training
                                                                                              Management       Management         Management

         Qualification          Prepare the competency of a position holder according                      -               557              4,076
                                to a certain rank level

         Mandatory              Provide the required insights and knowledge for                           70             1,586             67,260
                                employees in order to carry out their duties and
                                responsibilities properly, as well as ensuring business
                                continuity through good corporate governance and risk
                                mitigation

         Functional             Improve employee competency in accordance with the                       40              1,976             36,016
                                job functions

         Transformation         Preparing employee competencies in carrying out the                        2              302               3,184
                                Company transformation program

         Additional             Optimizing employee’s potential, enabling them to                        287             3,444             48,184
                                become more effective as individuals and as employees



        Average Training Hours Per Year Per Employee [SEOJK F.22][GRI 404-1]
                         Description                           Headcount               Number of Training Hours       Average Training Hours

         Gender

         Male                                                              122,382                       558,579                      4.564226275

         Female                                                              26,309                       167,133                     6.352678931

         Employment Status

         Permanent                                                         131,494                       598,926                      4.554778849

         Non-Permanent                                                        17,197                     126,786                      7.372546374




        COMPETENCE DEVELOPMENT INVESTMENTS [GRI 404-3]
        As of December 2023, Adira Finance had organized a total of 353 employee training and development
        programs, consisting of competency improvement programs, transformation training programs,
        compliance programs, knowledge management events, and external training programs.


        These training activities were attended by 175,264 participants. The Company’s total investment in HR
        development amounted to IDR80.2 billion in December, rose by 19.3% yoy from IDR64.7 billion in 2022.
        This increase was due to the addition of several employee education and training programs to support
        business operations in accordance with organizational needs.




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




CODE OF CONDUCT                                                The corporate values at Adira Finance are known
The Code of Conduct serves as a benchmark for                  as the ADIRATOP (Advance, Discipline, Integrity,
ethical values and norms that refer to the vision,             Reliable, Accountable, Teamwork, Obsessed, and
mission and cultural values of the Company,                    Professional) Principles and Behaviour.
which guide the behavior of all Management and
Employees of PT Adira Dinamika Multi Finance Tbk.              Adira Finance implements various employee
in doing their daily work and nurture relationships            engagement programs in the effort to maintain
with the customers, work colleagues, as well as                quality human resources, by applying the following
third parties. This code of conduct also becomes               principles:
the principal basis for implementing the ABC                   •       Create a work environment that is conducive to
policy (Anti-Bribery & Corruption) in the Company.                     growth.
                                                               •       Provide recognition to employees according to
The contents of the Adira Finance Code of                              their achievements and contributions.
Conduct serve as guidelines for behavior for all               •       Evaluate employee performance objectively
management and employees in carrying out                               and periodically.
their daily duties related to work ethics in serving           •       Implement a competitive compensation and
customers, relationships with colleagues and                           benefit system.
third parties, with conflicts of interest, managing            •       Support the presence of communities within
and maintaining the confidentiality of Company                         the Company, such as sports, spirituality, and
information, anti-money laundering and terrorism                       others that can build a spirit of togetherness,
financing.                                                             sportsmanship and increase overall employee
                                                                       productivity.
To ensure that all stakeholders comply to the
Company’s Code of Ethics, several efforts have                 As part of the implementation of the Company’s
been taken by Adira Finance, namely:                           corporate culture and to increase employee
•   Conducting socialization and education to                  productivity and welfare, Adira Finance organizes
    all employees and management about this                    several activities to apply the Company’s values
    Code of Ethics through the distribution of the             in order to maintain and build harmonious
    Company Regulation Handbook and Code of                    relationships in the work environment with
    Ethics;                                                    employee representatives.
•   Opening channel or access for reporting to all
    employees to report violations of the Code of              Adira instills the company’s customer-centric
    Ethics such as through the whistle blowing                 culture and understanding to employees through
    system (WBS) mechanism as well as reporting                the following methods:
    to superiors and competent departments such                •       Projects       involved        in      the      development                 of
    as HR, anti-fraud management, and others.                          products, applications, and regulations that
•   All regulations such as internal memo and                          are considered customer-centric to provide
    temporarily internal memo must refer to and                        convenience and create a comfortable working
    must not conflict with the Code of Ethics.                         environment (happiness) for all users, both
•   Learning the Code of Conduct through the use                       internal customers (employees) and external
    of digilearn.                                                      customers (customers, dealers, and all other
                                                                       stakeholders);
CORPORATE CULTURE
The corporate cultural values serve as guidelines
for the daily actions and behavior of Management
and Employees in carrying out their duties and
obligations in order to achieve the Company’s
objectives, vision, and mission.




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        •    Socialization         of      regulations,         training,   To further improve and speed up the internalization
             organizational change in order to provide                      process of this program, Adira Finance has also
             understanding, changes in employee mindset                     developed the HR Superapps, of which in 2023 has
             and habits accompanied by the application of                   more developed features.
             customer-centric principles for both internal
             and external customers;                                        One of the newly launched programs is the
        •    Happiness program competition with one of                      Employee Assistance Program named “Gardira
             the themes being happy customers, where the                    Plong” (Pojok Healing), which partners with
             ideas come from the employees themselves                       professional counselors. This program is intended
             based on the characteristics and needs of                      for maintaining the mental health of Adira
             customers in each location.                                    employees so that they can become optimally-
                                                                            functioned individuals.
        In the context of ESG, the implementation of
        ADIRATOP values also directly supports the                          INDUSTRIAL RELATIONS
        implementation of sustainability finance, where                     Adira Finance is committed to building and
        Adira’s focus in Sustainability Finance is on                       maintaining industrial relations as a system of
        Responsible Workplace Management and CSR                            healthy and constructive working relationships
        Sustainability Finance. Programs in Responsible                     between employees and the Company, to ensure
        Workplace         Management            require        ADIRATOP     the realization and fulfilment of the protection of
        behavior in their implementation, such as water                     the interests, rights and obligations of all parties in
        and electricity conservation, the use of recycled                   accordance with applicable laws and regulations.
        paper and bringing your own utensils, waste bank                    Adira Finance also ensures that all of the Company’s
        management, safety riding, and emission testing.                    activities through the HC Management Directorate
                                                                            comply with applicable labor laws and regulations,
        Similarly, the implementation of CSR Sustainability                 in order to reduce potential for violations of human
        Finance, which includes tree planting for the                       rights and industrial relations issues.
        environment around the office to CSR electric
        motorcycles, requires ADIRATOP behavior from                        The   Company’s          ultimate     goal    of   regulating
        employees in its implementation.                                    industrial    relations     is   to   increase     employee
                                                                            productivity       and     welfare.     Therefore,     Adira
        ADIRA HAPPINESS PROGRAM                                             Finance      positions     employees         and   employee
        The Adira Happiness (AHA) program was first                         representatives as strategic partners in building
        initiated by the HR department in 2019, with the                    and maintaining harmonious industrial relations
        aim of making Adira Finance into a so-called                        in the work environment through regular and
        Happy Organization. It is hoped that this will                      continuous communication.
        eventually result in Happy Customers, as one of the
        requirements of a Customer Centric Organization.                    On a quarterly basis, the Company holds the
                                                                            Employee Engagement Gathering (EEG) which
        In 2023, the focus of the AHA Program was the                       brought together supervisors from all work units to
        wellbeing and productivity (happily productive).                    strengthen teamwork and foster communication
        The     activities    done      on    AHA      wellbeing     are    among        key    employees.         GEMBA        (Gerakan
        strengthening the self-mentality, strengthening                     Manajemen Turun Kebawah) program also provide
        the     family       relationships,       strengthening       of    similar discussion forum and socialization over all
        financials and health. These activities are done                    recommendations, hopes, and complaints from
        through webinars, fun learnings, and happiness                      the employees to the top management.
        program competition with one of the themes
        being happily productive. The active role of AHA
        Bosque (AHA change agent) is also important in
        the dissemination of AHA program to all of Adira
        Finance employees.




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                                                      Highlights                   Report      Profile     Discussion    Governance     and Social        Data
                                                                                                          and Analysis                Responsibility




Periodically, Adira Finance holds formal and                       •       Formulating an action plan based on the
informal meetings with employee representatives.                           results of the Organizational Culture & Health
Throughout 2023, Adira Finance and employee                                Index (OCHI) conducted at the beginning of
representatives   held   regular   monthly        formal                   2023, which will be carried out immediately
meetings in each business unit, both in person                             that year;
and by virtual means. There were also meetings                     •       Reviewing productivity targets and employee
at the Regional and Head Office levels that were                           remuneration schemes according to pandemic
organized as part of employee involvement, such                            conditions (especially for field employees);
as: regional employee gathering activities, the                    •       Organizing nationwide motivational sessions
Adira festival Program, ADVAGANZA (Sports and                              and activities for employees involving the
Arts Week), Adira Got Talent, Midyear & Kick Off                           Board of Directors and appointed vendors/
Meetings, and so on.                                                       motivators such as through GEMBA activities,
                                                                           motivational webinars, BOD Letters, and so on.
Employee representatives are also involved in
the formulation of changes and renewal of the                      EMPLOYEE REMUNERATION & WELFARE
Company Regulations every two years. With these                    [GRI 2-19] [GRI 2-20]
meetings, it is hoped that harmonious industrial                   On an ongoing basis, Adira Finance adopts a
relations will be created, leading to a healthy and                prudent principle in providing fixed and variable
constructive work environment.                                     remuneration, taking into account the scale
                                                                   and complexity of the business, peer groups,
In 2023, Adira Finance is also active in adjusting                 inflation rate, financial conditions and capacity,
the mechanism for regulating industrial relations                  and the Company’s performance. The Company’s
in the Company in accordance with derivative                       remuneration policy is established by considering
regulation from the Job Creation Law (Ciptaker)                    the remuneration philosophy as follows:
and socializing it to all employees. [GRI 2-30]                    •       Support the Company’s long-term goals and
                                                                           strategies
EMPLOYEE TURNOVER                                                  •       Encourage individual and team performance
The Company succeeded in maintaining the                           •       Retain employees with good performance
employee turnover rate, and as of December 2023                    •       Maintain fairness with peer groups.
it has experienced a slight improvement compared
to 2022. Adira Finance managed to improve its                      Adira Finance implements a meritocracy, or work
employee turnover rate to 10.2%, compared with                     performance reward system, or a merit and risk
the achievement in 2022 that was recorded at                       system (Risk Based Remuneration), based on
10.7%.                                                             employee performance, OJK regulations, and
                                                                   relevant labor and wage laws, including the
The Company strives to keep the employee                           Omnibus Law. Under such a system, Adira Finance
turnover rate (regretted attrition) at an acceptable               rewards employees according to his/her position
level by:                                                          and competence as well as the performance of the
•   Conducting FGD from employee representative,                   respective individual.
    especially field employees which elaborate
    on the factors behind turnovers and the steps
    need to resolve them.




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                                         Remuneration Components
            No                                                                      Permanent Employees         Contract Employees
                                               [GRI 401-2]
            1      Basic Salary                                                                √                           √

            2      Holiday Allowance                                                           √                           √

            3      Transport Allowance                                                         √                           √

            4      Leave Allowance                                                             √                           √

            5      Retirement Allowance                                                        √                           -

            6      Production Services                                                         -                           -

            7      Social Security Agency on Health (BPJS Kesehatan)                           √                           √

            8      National Security Agency for Employment (BPJS Ketenagakerjaan)              √                           √

            9      Meal Allowance                                                              √                           √

            10     Professional Allowance                                                      √                           √

            11     Family Grief Allowance                                                      √                           √

            12     Shift Allowance                                                             -                           -

            13     Attendance Incentives                                                       -                           -

            14     Telecommunication Allowance                                                 √                           √

            15     Maternity Allowance                                                         -                           -

            16     Marital Allowance                                                           √                           √

            17     Umrah/Hajj Bonus                                                            -                           -

            18     Company's Clinic                                                            -                           -

            19     Annual Bonus                                                                √                           √

            20     Residential                                                                 -                           -

            21     Recreation                                                                  -                           -

            22     Reimbursement Allowance                                                     -                           -

            23     Family Allowance                                                            -                           -

            24     Education Assistance                                                        -                           -



        In 2023, in line with the post-pandemic condition                 Regularly,    Adira      Finance     also      conducts    an
        and the acceleration of target achievement, Adira                 Organization Culture Index (OCI) survey to measure
        Finance has reviewed its remuneration scheme                      the health level of the Company’s organizational
        and performance target related to the employee                    culture. In this way, the Company can continue
        remuneration which is in line with the Company’s                  to ensure that the level of organizational culture
        five business objectives, especially in regaining                 is in the Fit index category to support operations
        market share and cost leadership.                                 and increase productivity in the midst of business
                                                                          competition. The Organizational Culture Index
        EMPLOYEE SATISFACTION LEVEL                                       (OCI) score for 2023 is 6% out of 10%, which means
        Adira Finance conducts employee satisfaction                      that Adira Finance has a 6% hazard factor which
        surveys       through        the    Employee      Engagement      influence the level of organizational cultural health
        Survey (EES) on a regular basis to support                        at Adira.
        a        conducive        work     atmosphere      and    boost
        productivity. The results of Adira Finance’s 2023                 As OCHI score is considered as good if it’s below
        Employee          Engagement           Survey     (EES)   Index   10%, Adira Finance has conducted several events
        remained very good, scoring 93% from the original                 to lower its OCHI score. These events include
        target of 90% (achieved by 103%). Through this                    Business as Usual (BAU) culture development
        survey, Management is informed of the level                       program,     Adira       spiritual   events,    training   of
        of employee satisfaction, the level of employee                   employee representatives to acquire employees’
        engagement with the Company, the desire to                        aspirations from each regional offices, annual
        promote the Company to others, and its position                   GEMBA roadshow which is done offline by the
        in the market.                                                    current and previous CEO, and other activities that
                                                                          facilitate and relate to employees’ hobbies.



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                                                    Highlights                 Report      Profile     Discussion    Governance     and Social        Data
                                                                                                      and Analysis                Responsibility




The implementation of ESG has influenced the EES                 the number of training days in 2023 to reach 110,218
and OCHI in 2023 as ESG or Sustainability Finance                days, with the realization being 139,409 days in
had employees with two measured projects: the                    2023.
Responsible Workplace Management and CSR.
On the Responsible Workplace Management, the                     Training coverage was high in 2023 at 71.2% for Sales
goal to achieve is to create an environmentally                  and Service function, 89.7% for Credit function,
sustainable workplace, which plays a role on the                 68.8% for Collection function, 69.6% for Support
employee’s EES and OCHI scores. For example,                     and Head Office function, 94.7% for Operational
the safety riding program which is primarily useful              function. This training coverage is intended to
for field employees and bring your own tumbler                   support the improvement of employee knowledge
culture as well as emission tests.                               and skills to help facilitate Adira Finance’s business
                                                                 transformation.
For CSR, one of the key initiatives in Sustainability
Finance   is   subsidizing   electric   vehicles   for           The realization of the training and development
employees. In addition to the company’s own                      investment costs carried out by the Company
subsidy, efforts have been made to communicate                   throughout 2023 is at 3.3% of the Company’s
the benefits of the government’s electric vehicle                manpower cost. This is above the minimum target
subsidy program, allowing employees to directly                  of 2.5% set by the OJK.
benefit from it.
                                                                 Entering 2024, Adira Finance projects a basically
Adira Finance has a health program called the                    stable level of workforce, given that the economy
Wellness Program, which is a health insurance                    has entered the second year of the endemic
program for employees to support the health                      period and there has been business acceleration
of employees within the Company. Through                         towards recovery to the pre-pandemic condition.
this program, Adira Finance promotes regular                     The Company will also continue with initiatives
medical check-ups for employees. As a health                     started in 2023 to increase employee productivity.
support program, Adira Finance also continuously                 Meanwhile, the cost of salaries and allowances in
conducts health socialization to promote a culture               2024 is expected to increase in accordance with
of healthy life-style, through workshops and                     the increase in the regional minimum wage as
seminars, wall posters, and others.                              determined by the Government of Indonesia.


TARGETS AND REALIZATION OF                                       ESG Integration in HR Management
HR DEVELOPMENT IN 2023, AND                                      Adira Finance will continue to raise awareness
PROJECTIONS FOR 2024 [SEOJK F.20]                                of ESG among employees through campaigns,
Until the end of December 2023, Adira Finance                    socialization, and training. Adira Finance is also
had a total workforce of 17.2 thousand employees,                encouraging employees to take concrete action
decreased from 2022 at 17.3 thousand employees.                  through the “Sayang Bumiku” (carbon offset)
The number of employees is adjusted to each                      program. Social programs such as education
division’s business growth and manpower needs.                   assistance through scholarships, seminars, books,
The realization of employee salary and allowances                and computers will also be continued.
in 2023 was recorded at IDR1,553 billion, increased
by 7.5% (yoy) compared to the previous year at                   Adira Finance has a roadmap in place until 2026
IDR1,444 billion.                                                for the implementation of ESG in the company in
                                                                 the form of a carbon offset initiative that consists
Adira Finance has carried out various initiatives                of three main activities: Awareness & Education,
to build employee development competencies                       Carbon Offset Activity & Non-Carbon Offset
to create the best qualified human resources                     Activity.
according to the qualifications required by the
Company. For this reason, the Company targeted




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        •    Awareness & Education includes mini talk                    5. The need to increase the productivity of
             shows, training to trainer (TTT) starting from                   employees to maintain operational expenses
             leaders, ambassadors, and members about                          at   optimum      level,   considering       that     the
             climate change and carbon offset.                                biggest component of operational expenses is
        •    Carbon offset activity consists of energy                        employee-related;
             efficiency installations (smartcool), solar panels,         6. The need to increase the employees’ awareness
             mangrove planting, planting other trees, as                      on environmental sustainability and encourage
             well as calculation and issuance of REC and                      them to actively participate;
             Carbon Credit.                                              7. The rise of artificial intelligence which can be
        •    Non-carbon offset activity is a supporting                       used in optimizing HR functions;
             activity that consists of the installation of               8. Amidst      the    increasingly    challenging          and
             electric    vehicle      chargers,      offsetting   from        rapidly changing industrial conditions, the
             employees in the super app (Smile Apps),                         Company needs employees balanced in IQ,
             offsetting from customers in the Adiraku app,                    EQ, and SQ which are in line with short-term
             Emission Testing, Safety Riding up to a referral                 productivity and comprehensive long-term
             program for environmentally friendly financing                   self-development.
             (eg, solar panels, electric vehicles, and others).
                                                                         Therefore, Adira Finance will implement the
        The goal of these initiatives is to reduce the                   following strategies and focus in the face of
        company’s environmental impact and promote                       challenges in 2024, among others:
        sustainability. Adira Finance is committed to                    1.   Supporting business analytics to increase
        making a positive impact on the world and believes                    customer retention;
        that ESG is essential to achieving this goal.                    2. Adopting customer-centric strategies;
                                                                         3. Provide     and     develop     more      digital       and
        STRATEGIC PLAN 2024 AND HR                                            automated operational systems;
        DEVELOPMENT ROADMAP                                              4. Maintain     employee        productivity      levels    by
        Entering 2024, Adira Finance is facing several                        monitoring productivity on a regular basis;
        challenges related to the human resources                        5. Develop digital-based and online process-
        development such as:                                                  based     sourcing     channels,       to     maintain
        1.   The change and development of IT and digital                     the availability of a database of employee
             business to respond to the business challenge                    candidates with good competencies based on
             going forward, which require alignments in                       business and operational needs;
             organization and competency development;                    6. Continue to carry out all existing corporate
        2. The need for employees to have optimal                             culture enhancement activities and programs
             competency in the current business operations                    with a hybrid concept, as a means to prepare
             and also to develop innovations for future                       offline activities in the endemic period; and
             business and employment (ambidextrous),                     7. Reviewing remuneration and incentive systems
             to   improve       the     Company’s        growth   and         which promote productivity and adjusting to
             sustainability;                                                  changes in business processes at key positions.
        3. The increasing number of generation Z in the
             workforce which requires the skill of multi-                In terms of organizational development, Adira
             generational HR management, both on the                     Finance will also carry out the following focus,
             HR system and policy as well as on the suitable             strategy and activities:
             approaches;                                                 1.   Develop    a    customer     centric    organization
        4. The increasing number of management-level                          to continuously improve the alignment of
             employees entering resignation age within the                    organization    and    performance          related    to
             next five years;                                                 customer centric and channeling.




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                                                                                                   and Analysis                 Responsibility




2. Continue with the implementation of job                      3. Improving           digital     capability,            for      functions
     evaluation and implementing the results to                     working on digital technology and IT which
     adapt to organizational changes, especially                    started with the assessment process for IT
     new functions that were formed according to                    employees and all other employeees through
     the Company’s strategy and business needs.                     campaign and training.
3. Evaluate and develop customized productivity                 4. Continuing the Adira Happiness Program
     standards that take into consideration business                (“AHA”) with the emphasis on happy productive
     achievement     and   the   implementation     of              and well-being as well as happy customer
     transformation initiatives as well as area-                    awareness.
     specific characteristics to further optimize               5. Development of learning ecosystem, focusing
     productivity.                                                  on both increasing the empowerment of
4. Continue with the process of developing                          Faculty Members (FMA) (Adira internal trainers)
     Generalist and Specialist career paths to                      and implementing digital learning technology
     accommodate organizational needs and career                    to increase collaboration.
     development at Adira Finance.                              6. Developing the learning partner function to
                                                                    enhance the analysis and support the HR
The main strategy for HR development at Adira                       development according to the regional needs.
Finance will focus on building HR capabilities to               7. Increasing            competency                   for          customer
face current and future industry and business                       satisfaction and retention
challenges, among others:                                       8. Strenghtening the leader function as an agent
1.   Increasing the productivity of the frontliner                  of change to support sustainable organizational
     within the general (national) and specific                     transformation.
     (regional or certain branches) scopes using                9. Employing data analytics on HR functions
     general (training) as well as specific (coaching)              to improve the effectiveness of the learning
     approaches.                                                    process.
2. Sharpening the leadership function to raise the
     productivity of the frontliner.




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                                                               Information Technology (IT) plays a crucial
                                                               role in the successful implementation
                                                               of    both   short-term            and     long-term

        Information                                            business     strategies.          Recognizing
                                                               significance, Adira Finance strategically
                                                                                                                     its



        Technology
                                                               integrates     IT     applications        to    bolster
                                                               the    company's           established         business
                                                               strategies. This encompasses, among
                                                               other things, optimizing the efficiency
                                                               and effectiveness of business processes,
                                                               fostering business expansion, mitigating
                                                               operational risks, gaining a competitive
                                                               advantage, and maintaining a leading
                                                               position in the finance industry.


                                                               The adept use of IT also empowers
                                                               the Company to adapt to the ever-
                                                               changing and competitive landscape
                                                               of the finance industry. Adira Finance
                                                               consistently           pursues            innovation,
                                                               employing and advancing the latest
                                                               IT solutions to support digital-based
                                                               business transformations that provide
                                                               convenience and swift services to both
                                                               consumers and business partners.
        Adira Finance continues its
        commitment to continue                                 INFORMATION TECHNOLOGY
        the digital transformation                             BLUEPRINT
                                                               In    alignment        with       the     Company’s
        to support innovations of its                          strategic    policies,       Adira       Finance       is
        products and services as well                          dedicated to advancing its Information
                                                               Technology          (IT)    infrastructure.         This
        as the Company’s operational
                                                               commitment           involves       fortifying      the
        efficiency to boost business                           system       against         malware           attacks,
        growth.                                                ensuring     sustained            system       stability,
                                                               and    establishing          an     IT    framework
                                                               characterized by robust governance. This
                                                               effort is complemented by a skilled and
                                                               proficient IT organization, reinforcing
                                                               the foundation for a secure, resilient, and
                                                               well-managed IT environment.


                                                               Adira Finance implements its Information
                                                               Technology      Blueprint          to    support      all
                                                               business processes, including application
                                                               development                and          maintenance,
                                                               infrastructure, technical services after
                                                               product launch, data, security, budget
                                                               organization and risk management. The
                                                               Blueprint maps out all initiatives collected



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at Adira Finance regarding the development and                      •       ISO 20000-1 which is a standard for IT service
availability of IT in the long and short-term. The                          management that offers a framework for
Information Technology Blueprint is regularly                               implementing and continuously improving an
updated by the Company in line with its business                            IT system’s performance. This framework aims
needs.                                                                      to optimize customer satisfaction with the
                                                                            system and ensure the achievement of delivery
Adira Finance adopts various industry-recognized                            target of high-quality IT services.
IT implementation standards, such as:
•   Control Objective for Information and Related                   STRATEGY, FOCUS AND POLICIES IN 2023
    Technology (COBIT), Information Technology                      The implementation of information technology
    Integrated Library (ITIL), and OJK Regulation                   development in 2023 was focused on three main
    Number      4/POJK.05/2021          concerning    the           strategies: operational resilience and advantage
    Implementation of Risk Management in the                        to further improve operating efficiency, customer-
    Utilization of Information Technology (RMIT)                    centric business development and growth and
    by Non-Bank Financial Services Institutions,                    continued business transformation and process
    which generally applies to the banking sector.                  digitalization to increase customer experience and
•   The Open Group Architecture Foundation                          to improve accessibility and support innovation.
    (TOGAF) in terms of the development and
    management of IT Architecture.                                  In pursuit of seamless and efficient transaction
•   ISO 270001 which is a globally recognized                       processing, the Company has persistently upgraded
    standard for information security management                    its information technology network services across
    systems    (ISMS).   It   provides     a   systematic           all branches. This progressive enhancement has
    approach     to   manage      sensitive     company             been          meticulously             implemented                 throughout
    information,      ensuring    its     confidentiality,          2023, leveraging the cutting-edge technology of
    integrity and availability.                                     software-defined wide area network (SDWAN).




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        This strategic approach ensures a gradual and                       •   Implementation           and    development        of
        sustainable improvement, optimizing the overall                         technology-based support, as a support in
        performance           of   the    network       infrastructure.         building the automotive business ecosystem.
        Moreover, the Company has implemented a robust                      •   Implementation of ISO 27001 and surveillance
        system characterized by exceptional stability,                          certification expansion to achieve the target of
        enhancing its ability to swiftly recover in instances                   information security systems based on the use
        of system issues. Notably, the deployment includes                      of Dukcapil data.
        advanced features that accelerate instant system                    •   Improving the capabilities of the Security
        recovery. Furthermore, significant enhancements                         Operation Center (SOC) and related security
        have been made to fortify the system’s defenses                         devices with Machine Learning (ML) and
        against malware attacks, further ensuring the                           Artificial Intelligence (AI) capabilities.
        security and integrity of the overall system.                       •   Implementation of an integrated environment
                                                                                for the development, testing, and maintenance
        In its effort on cultivating customer loyalty and                       of IT systems to improve the quality, reliability,
        delivering a better consumer experience, the                            and resilience of IT systems.
        Company         has    consistently       employed       diverse    •   Improving the capabilities of the IT organization
        strategies for automation, service digitalization,                      for the functions of security (IT security),
        and      continuous        enhancement            of    business        governance (IT governance), architecture (IT
        processes. This comprehensive approach spans                            architecture), and management (IT office)
        the entire spectrum of operations, encompassing                         including the addition of competent IT security
        consumer          acquisition,       customer          retention,       capabilities, the improvement and updating
        collection, payment, and various other crucial                          of standards, policies, and processes in the IT
        business processes. Notably, the Company has                            operation model, and the management of
        crafted streamlined and user-friendly systems that                      integrated IT architecture.
        seamlessly integrate with all of Adira’s businesses,                •   Implementation of a service system based
        fostering flexibility and heightened efficiency                         on ISO 20000-1 to guarantee the target of
        across the board.                                                       quality IT services that are in accordance with
                                                                                international and industry standards.
        Since the beginning of 2023, Adira Finance has
        started the implementation of a comprehensive                       BUSINESS DEVELOPMENT STRATEGY
        information technology system to support the                        As the digital technologies continue to advance
        Company’s strategic expansion to the heavy                          rapidly,     Adira   Finance    aims     to   expand   its
        equipment financing segment and establishing                        customer base through the utilization of digital
        an automotive ecosystem in partnership with                         platforms. To achieve this objective, the Company
        Bank Danamon and MUFG.                                              has implemented policies and strategies that
                                                                            prioritize     sustainable     digital   transformation,
        IT INNOVATIONS IN 2023                                              which emphasizes on enhancing its information
        In 2023 Adira Finance has continued to innovate in                  technology capabilities in providing customer-
        terms of information technology as follow-ups to                    centric services that prioritize convenience and
        innovations conducted in 2022.                                      speed.
        •    Implementation of Software Defined Wide
             Area Network (SD-WAN), to improve network                      The Company has continued to leverage the
             availability and network cost efficiency in                    digital space to ensure that its financing business
             200 Company branches to facilitate daily                       continues to grow, especially in the new normal era.
             operations.                                                    Adira Finance has also developed other business
                                                                            strategies while remaining vigilant in order to
                                                                            capture the ongoing and potential opportunities
                                                                            as well as anticipating risks in the post-pandemic
                                                                            environment. In addition, Adira Finance seeks to
                                                                            remain adaptive to market changes and meet
                                                                            customer expectations.




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                                                             Highlights                   Report      Profile      Discussion    Governance     and Social         Data
                                                                                                                  and Analysis                Responsibility




Investments in IT have continued at Adira Finance                         developing and managing the Company’s IT
to    accelerate       digitalization   of    key    business             Architecture. Adira Finance has also equipped the
processes and in line with the Company’s aim to                           IT system with quick recovery mechanism in case
become a customer-centric financing company.                              of system disturbances. These disturbances could
Adiraku, a mobile application launched during                             be due to natural disasters such as flood and fire
the pandemic has been downloaded by 5.1                                   or damage to the production system. As potential
million times, with 1.4 million registered users.                         internal and external threats and risks can be
The application serves as a digital branch capable                        quickly identified, Adira Finance can manage
of providing services such as application for                             risks more adequately and is able to mitigate risks
financing, payments of instalments, and also                              experienced by the Company expeditiously.
for contacting customer service agents. Other
than Adiraku, Adira Finance also has AdiraPoin, a                         STRATEGIC PLANS FOR 2024
reward point system and loyalty program for Adira                         Adira Finance will continue to make the necessary
Finance customers AdiraPoin is also accessible                            innovations in business processes to achieve better
through the use of Adiraku mobile application.                            growth by utilizing the application of Information
                                                                          Technology. In 2024, Adira Finance will continue
INFORMATION TECHNOLOGY                                                    with various IT development strategies and plans,
GOVERNANCE                                                                namely:
Adira Finance implements Information Technology                           •       Enhancing the rapid system recovery service
Governance       (IT    Governance)      to   support       the                   during disaster scenarios by establishing a
leadership, management processes, organizational                                  more      comprehensive                  and       advanced                  data
structure,     and      sustainable     processes.        Adira                   center;
Finance is committed to remaining at the forefront                        •       Continuing the plan to improve the information
of implementing digital business in the financing                                 technology         (IT)        network          service          level         in
industry.                                                                         branches through the implementation of
                                                                                  SDWAN in order to increase network availability
In line with this, Adira Finance continues to                                     and reducing network cost.
strengthen its IT organization and governance                             •       Continuing the implementation of Business
structure, which includes:                                                        Process Re-Engineering (BPR) for upgrading
•    IT Steering Committee, chaired by the President                              business acquisition using approaches like
     Director, responsible for setting the strategic                              process automation and process digitalization
     direction and strategic IT projects.                                         gradually and continuously;
•    IT   Architecture       Board,     chaired      by     the           •       Continuing the well-managed documentation
     Director supervising Information Technology,                                 process on information technology applications;
     responsible for establishing the IT architecture                     •       Continuing the business initiative process
     platform.                                                                    based on the data owned by Adira;
•    IT Advisory Board, chaired by the Director                           •       Increasing the capability of Security Operation
     supervising           Information           Technology,                      Center       (SOC)        and        security          infrastructure
     responsible for, among others, determining                                   related to Machine Learning (ML) and Artificial
     changes      in     project    priorities      and     the                   Intelligence (AI);
     implementation of strategic IT projects; and                         •       Conducting data security through the use of
•    Project     Steering      Committee,           which      is                 data encryption on mobile application;
     responsible for ensuring adequate IT project                         •       Continuing the multi-layered cyber security
     governance.                                                                  process; and
                                                                          •       Preparing the facilities for supporting activities
Adira Finance has added the standards set for                                     and communication within Business Continuity
Information Technology (IT), namely The Open                                      Plan (BCP).
Group     Architecture        Foundation       (TOGAF),       in




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                              Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                              and Analysis                Responsibility




Financial

Review Analysis
Total Asset

IDR31,0 trillion
In 2023, Adira Finance achieved favorable
performance and enhance asset growth,
in line with the ongoing improvement in
domestic economic. Morever, Adira Finance
successfully increased asset growth and
record positive performance in 2023. The
Company has carried out various initiatives
to unlock opportunities, and strengthen
synergies and collaboration with Bank
Danamon as the Parent Company as well as
with MUFG’s ecosystem.




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                                                                 MANAGEMENT DISCUSSION
                                                                 Adira Finance has prepared its Audited
                                                                 Financial Statements for the years ending

        Financial Review                                         on December 31, 2023, 2022, and 2021 in
                                                                 compliance with Indonesian Financial

        Analysis
                                                                 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 “Emitent or Public Company’s
                                                                 Financial Statements Presentation and
                                                                 Disclosure Guidelines.”




                           1.9
                                                                 The    following       financial      performance


        IDR
                                                                 analysis refers to the Audited Financial

                                                      trillion   Statements of PT Adira Dinamika Multi
                                                                 Finance Tbk for the years ending on
                                                                 December 31, 2023, 2022, and 2021. The
        Net Income                                               Company’s Financial Statements as of
                                                                 December 31, 2023 and for the year then
                                                                 ended had been audited by the Public
                                                                 Accounting Firm of Imelda & Partner
                                                                 (member firm of Deloitte Asia Pacific and
                                                                 Deloitte Global Network), independent
        In 2023, Adira Finance’s post-                           auditors, in accordance with Standards on
        pandemic recovery is solidly                             Auditing established by the Indonesian

        on track, as shown by the                                Institute of Certified Public Accountants,
                                                                 with an unmodified opinion as stated in
        Company’s asset growth and                               its report of February 12, 2024 and with
        improved profitability. Adira                            Elisabeth Imelda as the partner in charge.

        Finance successfully recorded
                                                                 In    2023,    the     Indonesian        economy
        a net income growth of 21.1%                             continued to expand by 5.05% yoy despite
        (yoy) to IDR1.9 trillion in 2023.                        being faced with challenges, especially
                                                                 global economic uncertainty. Elevated
        Customer trust and satisfaction                          consumer        prices    persisted      although
        with Adira Finance was one                               inflation     rate    cooled,    while     interest

        of key factors behind the                                rate remained high as Bank Indonesia
                                                                 maintained its tight monetary policy
        achievement of the Company’s                             throughout the year.
        performance growth.
                                                                 Despite       the    challenges       facing     the
                                                                 domestic       economy,         Adira    Finance's
                                                                 new financing continues to show an
                                                                 increased by 31.2% (yoy) in 2023 to IDR41.6




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                                                   Highlights                Report      Profile     Discussion    Governance     and Social        Data
                                                                                                    and Analysis                Responsibility




trillion. Total managed receivables (including joint            Assets (ROA) had relative stable to 8.6% in 2023,
financing) has also increased by 25.0% (yoy) to                 while Return on Equity (ROE) increased to 18.7% in
IDR55.7 trillion in 2023 compared to the previous               2023 from 17.4% in 2022.
year. Joint financing represented 47% of managed
receivables in 2023.                                            STATEMENT OF FINANCIAL POSITION
                                                                From the Company’s statement of financial
In line with the strong growth in managed                       position, by the end of 2023, Adira Finance had
receivables   and      improving   business   climate.          recorded a growth in total assets of 24.5% (yoy) to
In 2023, Adira Finance recorded an increase in                  IDR31.0 trillion from IDR24.9 trillion in 2022. Total
revenue of 14.0% (yoy) to IDR9.5 trillion. Meanwhile,           liabilities had also posted an increase of 33.8%
total expenses increased by 11.7% (yoy) to IDR7.0               (yoy) in 2023 to IDR19.9 trillion from IDR14.9 trillion
trillion in 2023 in line with the increase in interest          in 2022, while total equity grew by 10.8% (yoy) to
expenses and allowance for impairment losses.                   IDR11.1 trillion in 2023 from IDR10.0 trillion in 2022.
Hence, the Company's income before income tax
expense reached of IDR2.5 trillion or increased by              Assets
21.2% (yoy) in 2023.                                            At the end of 2023, Adira Finance’s total assets
                                                                were recorded at IDR31.0 trillion, up by 24.5% (yoy)
Overall, Adira Finance’s net income after tax had               compared to 2022 at IDR24.9 trillion. This increase
climbed by 21.1% (yoy) to IDR1.9 trillion in 2023               was dominated by the strong growth in financing
from IDR1.6 trillion in 2022. Looking at the two key            receivables of 24.8% (yoy) to IDR27.6 trillion, in line
financial ratios to measure profitability, Return on            with an increase the Company's new financing
                                                                distribution, and followed by continued growth of
                                                                the Indonesian economy.




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Page 204
        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
                                                                     1.4
                                                      24.9           5.5                 Consumer Financing Receivables - Net
                                         23.7           0.9
                                          0.3           4.0
                                          3.1
                                                                                         Murabahah Financing Receivables - Net

                                                                    20.7
                                         16.9          17.2                              Financing Lease Receivables - Net




                                        2021          2022          2023



                                                                                                                                    Growth (%)
         Description
                                                                      2021*)             2022               2023
         (In IDR Billion)
                                                                                                                            2021-2022         2022-2023

         Cash on hand and in banks                                         1,637.6           1,286.4            1,435.5           (21.4%)              11.6%

         Consumer financing receivables – net of                        16,906.9           17,204.7          20,680.6                1.8%             20.2%
         allowance for impairment losses

         Murabahah financing receivables – net of                          3,051.3          4,033.4             5,520.1            32.2%              36.9%
         allowance for impairment losses

         Finance lease receivables – net of allowance                       280.6             918.0            1,444.3             227.1%             57.3%
         for impairment losses

         Other Assets                                                      1,832.7           1,454.7            1,926.7           (20.6%)             32.4%

         Total assets                                                   23,709.1          24,897.2            31,007.2              5.0%              24.5%
        *) 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


        Cash on Hand and In Banks
        By the end of 2023, Adira Finance’s position of total cash on hand and in banks stood at IDR1.4 trillion,
        higher by 11.6% (yoy) than IDR1.3 trillion recorded at the end of 2022. From its total cash on hand and
        in banks, the Company had deposited IDR737.0 billion at PT Bank Danamon Indonesia Tbk, one of the
        Company’s related parties, up from IDR500.1 billion at the end of 2022.


        Consumer Financing Receivables
        Joint financing represented 48% of consumer financing receivables in 2023 at Adira Finance and was
        done with PT Bank Danamon Indonesia Tbk, which is Adira’s parent company. 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 up to 99% of the balance to be financed while
        the remaining portion are to be financed by Adira Finance.




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                                                                                                          and Analysis                  Responsibility




The managed consumer financing receivables as of December 31, 2021, 2022 and 2023 are as follows:
                                                                                                                                Growth (%)
 Description
                                                                   2021              2022               2023
 (In IDR Billion)
                                                                                                                         2021-2022         2022-2023

 Managed Receivables

 Self financing                                                    18,125.8          18,457.2            21,951.2                1.8%                18.9%

 Joint financing                                                   14,772.3          15,690.6           19,924.2                6.2%                27.0%

 Total                                                             32,898.1          34,147.8           41,875.4                3.8%                 22.6%

Composition

Self financing                                                         55.1%            54.1%             52.4%

Joint financing                                                      44.9%              45.9%             47.6%

Consumer Financing receivables in the Financial Position
Report

Receivables before allowance for                                   18,125.8          18,457.2            21,951.2                1.8%                18.9%
impairment losses

Less: allowance for impairment losses                              (1,218.9)         (1,252.5)          (1,270.6)               2.8%                     1.4%

Consumer financing receivables – net                               16,906.9          17,204.7           20,680.6                 1.8%               20.2%




At the end of 2023, Adira Finance’s net consumer financing receivables amounted to IDR20.7 trillion, up
by 20.2% (yoy) from IDR17.2 trillion at the end of 2022. The increase in consumer financing receivables was
attributed to the strong growth in new financing, which was also supported by the Company’s efforts to
implement various strategies to improve its performance amidst challenging economic condition.


The Company’s average period of consumer financing contracts in 2023 were 49 months on car financing,
29 months on motorcycle financing, 12 months on durable goods financing and 22 months on financing
of others. The weighted average effective interest rate of consumer financing receivables per annum are
as follows:


                        Description                                     2021                            2022                            2023

 Cars                                                                             19.7%                          18.7%                                   17.1%

 Motorcycles                                                                     35.7%                           35.0%                              34.2%

 Durable goods                                                                   57.3%                           61.8%                               61.5%

 Other                                                                           36.7%                           34.1%                               32.2%



Murabahah Financing Receivables
Murabahah financing receivables is a sell-buy goods contract with selling price amounting to acquisition
cost plus agreed margin and the Company must disclose the acquisition cost to consumer. Murabahah
financing receivables are recognized at acquisition cost plus agreed margin. The margin itself is recognized
over the year of the contract based on margin of murabahah financing receivables.


There were 42 sharia branches and 52 sharia kiosks/satellites among 466 Adira’s business network spread
across Indonesia at the end of 2023. Adira Finance provides joint financing of murabahah financing
receivables with PT Bank Danamon Indonesia, accounted for 53% of total murabahah financing receivables.


Based on the wakalah agreement between Adira Finance and PT Bank Danamon Indonesia Tbk agreed to
enter into a joint financing facility agreement for consumer. PT Bank Danamon Indonesia Tbk’s financing
portion of the receivables is set at the maximum of 99% of the balance to be financed and the remaining
portion are to be financed by Adira Finance.




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        As of the end of 2023, Adira Finance’s net                         increase in murabahah financing receivables.
        murabahah financing receivables amounted to                        Going forward, the Company remains upbeat on
        IDR5.5 trillion, or up by 36.9% (yoy) from IDR4.0                  the potential growth of its sharia products as Adira
        trillion at the end of 2022. Continued growth                      Finance continues its strategy to build awareness
        of the Company’s sharia-based new financing                        of its sharia products among consumers.
        distribution in 2023 was seen as behind the

                                                                                                                Growth (%)
         Description
                                                               2021           2022          2023
         (In IDR Billion)
                                                                                                         2021-2022       2022-2023

         Managed Receivables

         Self financing                                          3,197.0          4,221.2     5,812.2           32.0%          37.7%

         Joint financing                                         4,041.2          5,251.2     6,534.1           29.9%          24.4%

         Total                                                   7,238.2          9,472.4    12,346.3           30.9%          30.3%

         Composition

         Self financing                                          44.2%             44.6%       47.1%

         Joint financing                                          55.8%            55.4%       52.9%

         Murabahah Financing receivables
         in the Financial position report

         Receivables before allowance for                        3,197.0          4,221.2     5,812.2           32.0%          37.7%
         impairment losses

         Less: allowance for impairment losses                   (145.7)          (187.8)     (292.1)           29.0%          55.5%

         Murabahah financing receivables – net                   3,051.3          4,033.4     5,520.1           32.2%          36.9%


        The average period of the Company’s murabahah financing contracts in 2023 were 49 months on cars, 29
        months on motorcycles, 12 months on durable goods, and 24 months on others. The weighted average
        effective margin of murabahah financing receivables per annum are as follows:


                                Description                                2021                2022                     2023

         Cars                                                                      18.6%                18.1%                  17.4%

         Motorcycles                                                               34.1%                34.1%                  33.6%

         Durable goods                                                             57.9%                63.1%                  61.9%

         Other                                                                     32.2%                32.0%                  28.1%



        Finance Lease Receivables
        Adira Finance carries out its self-financing in providing finance lease receivables. As the financing provider,
        the Company transfers substantially all the risks and benefits on the asset ownership. At the end of 2023,
        Adira Finance recorded finance lease receivables of IDR1.4 trillion, up 57.3% (yoy) from IDR918.0 billion
        at the end of 2022. As of the end of 2023, the composition of finance lease receivables was IDR1.2 trillion
        of conventional finance lease receivables and IDR231.4 billion of sharia finance lease receivables. A year
        earlier, conventional finance lease receivables and sharia finance lease receivables were at IDR839.3 billion
        and IDR78.7 billion, respectively. The growth in 2023 was in line with continued recovery in economic
        activities, amidst the global challenges that still shadowing.




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                                                                                                           and Analysis                    Responsibility




Finance Lease Receivables - Net
(In IDR Billion)



               2023                                                                                                       1,444.3



               2022                                                            918.0



               2021                    280.6


                      -        200.0      400.0   600.0           800.0         1,000.0         1,200.0         1,400.0          1,600.0




At the end of 2023, the average period of the Company’s finance lease receivables for cars, motorcycles,
and others on average are 40 months, 28 months, and 23 months, respectively. The weighted average
effective interest rates of finance lease receivables per annum for the years of 2021, 2022, and 2023 are as
follows:


                      Description                                 2021                             2022                                2023

 Cars                                                                         14.2%                           12.6%                                         11.3%

 Motorcycles                                                                  22.4%                          24.2%                                      25.6%

 Others                                                                       20.4%                           13.5%                                         14.1%




Managed Financing Receivables                                      billion in 2023; net other receivables also expanded
All of the managed financing receivables of Adira                  by 27.2% (yoy) from IDR268.2 billion in 2022 to
Finance, whether those that are financed solely                    IDR341.0 billion in 2023.
by the Company or through the joint financing
scheme. Adira Finance undertakes collectively                      Investment in shares has increased significantly
all of the financing processes from acquisition to                 from IDR650 million in 2022 to IDR386.4 billion
collection and including the management of credit                  driven by the Company's acquisition of 9.83% share
risks on the consumer financing, murabahah                         ownership in PT Home Credit Indonesia (HCI).
financing, and finance lease, on the grounds that                  Fixed assets net of accumulated depreciation have
all of those financing receivables have similar                    increased by 42.0% (yoy) from IDR161.8 billion in
credit risk characteristics.                                       2022 to IDR229.7 billion in 2023.


Other Assets                                                       Conversely,               right-of-use             assets           –         net           of
On other assets, Adira Finance recorded 32.4% (yoy)                accumulated depcreciation have decreased by
increase to IDR1.9 trillion at the end of 2023 from                2.5% (yoy) from IDR269.2 billion in 2022 to IDR262.5
IDR1.4 trillion in 2022. Among key components of                   billion in 2023 while intangible assets – net of
other assets, prepaid expenses have increased by                   accumulated amortisation have declined as well
11.2% (yoy) from IDR128.6 billion in 2022 to IDR143.0              from IDR128.7 billion in 2022 to IDR120.7 billion in
                                                                   2023, or decreased by 6.3% (yoy).




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                                                                                                                                    Growth (%)
         Description
                                                                      2021*)             2022               2023
         (In IDR Billion)
                                                                                                                            2021-2022         2022-2023

         Prepaid expenses                                                   126.8              128.6             143.0               1.4%              11.2%

         Other receivables – net                                           356.0              268.2              341.0            (24.6%)             27.2%

         Derivative assets                                                     4.6              40.9                1.0           796.6%             (97.5%)

         Prepaid tax                                                       336.8                46.1               64.4           (86.3%)             39.7%

         Investment in shares                                                  0.7               0.7             386.4              0.0%         59,340.0%

         Fixed assets – net of accumulated                                 209.4                161.8            229.7            (22.7%)             42.0%
         depreciation

         Right of use assets – net of accumulated                          289.6              269.2              262.5              (7.1%)            (2.5%)
         depreciation

         Intangible assets – net of accumulated                             169.3              128.7              120.7           (24.0%)             (6.3%)
         amortisation

         Deferred tax assets                                               325.0              395.4              355.0              21.7%            (10.2%)

         Other assets                                                          14.5              15.1              23.0             4.0%               51.4%

         Total other assets                                               1,832.7           1,454.7            1,926.7           (20.6%)              32.4%
        *) 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




        Liabilities
        By the end of 2023, Adira Finance’s total liabilities amounted to IDR19.9 trillion, up by 33.8% (yoy) compared
        to IDR14.9 trillion in 2022. As its financing receivables grew, the Company has also increased its fundings
        which consist of borrowings, bonds and mudharabah bonds. Borrowings has increased by 83.6% in 2023
        from IDR5.1 trillion in 2022 to IDR9.3 trillion. Bonds has grew by 17.7% in 2023 from IDR5.0 trillion in 2022
        to IDR5.9 trillion. The Company has also continued to diversify its source of fundings from mudharabah
        bonds, which higher by 94.8% (yoy) from IDR441 billion in 2022 to IDR859 billion in 2023. Aside from
        the fundings, other liabilities have turned lower from IDR4.4 trillion in 2022 to IDR3.8 trillion in 2023, or
        equivalent to 11. 8% (yoy) decrease.


                                                                                                                                    Growth (%)
         Description
                                                                      2021*)             2022               2023
         (In IDR Billion)
                                                                                                                            2021-2022         2022-2023

         Borrowings                                                      4,954.7             5,073.1            9,313.0              2.4%             83.6%

         Bond payables - net                                              5,573.3           4,999.2             5,885.1           (10.3%)              17.7%

         Mudharabah bonds                                                  402.0              441.0              859.0               9.7%             94.8%

         Other liabilities                                               3,832.8             4,351.5           3,837.9              13.5%             (11.8%)

         Total liabilities                                              14,762.8          14,864.8           19,895.0               0.7%              33.8%
        *) 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




        Borrowings
        The Company’s borrowings are obtained from both onshore and offshore banks. Backed by its excellent
        track record and reputation as one of the leading financing companies in Indonesia, Adira Finance’s
        controlling shareholder, Bank Danamon has the prominent position of being one of the biggest banks
        in Indonesia and is a part of the MUFG Group. The Company has implemented a hedging policy on all
        of its foreign currency denominated borrowings both in principal and interest rate, with the purpose to
        overcome the volatility risk of cash flows arising from exchange rates with/without floating interest rates.




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                                                    Highlights                   Report         Profile      Discussion     Governance         and Social        Data
                                                                                                            and Analysis                     Responsibility




As of the end of 2023, the total borrowings of Adira Finance have increased by 83.6% (yoy) to IDR9.3 trillion
from IDR5.1 trillion at the end of 2022. All of the borrowings were dominated from onshore banks, while
IDR235.2 billion worth of borrowings from offshore banks. On the other hand onshore borrowings had
significant increased by 111.7% (yoy) from IDR4.3 trillion in 2022 to IDR9.1 trillion in 2023.


Information on borrowing facilities received by Adira Finance as of December 31st 2023 is as follows:
                                                                                                                                  Growth (%)
 Description
                                                                 2021                2022                  2023
 (In IDR Billion)
                                                                                                                           2021-2022            2022-2023

 Rupiah

 PT Bank Danamon Indonesia Tbk                                      679.2               645.4                992.1              (5.0%)                    53.7%

 MUFG Bank,Ltd. (Jakarta)                                           666.6              1,265.4              1,154.2             89.8%                    (8.8%)

 PT Bank Pan Indonesia Tbk                                                 -                773.2           1,931.5           100.0%                    149.8%

 PT Bank Mandiri (Persero) Tbk                                       291.5                  941.7           1,727.3            223.1%                    83.4%

 PT Bank Maybank Indonesia Tbk                                        52.8                      -           1,551.6          (100.0%)                  100.0%

 PT Bank Central Asia Tbk                                                  -                175.0          1,064.7            100.0%                   508.4%

 PT Bank BCA Syariah                                                       -                    -            233.3                       -             100.0%

 PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk                      -                    -             181.6                      -             100.0%

 PT Bank UOB Indonesia                                                50.0                  487.5             75.0            875.0%                  (84.6%)

 PT Bank Muamalat Indonesia Tbk                                            -                    -             75.0                       -             100.0%

 PT Bank DBS Indonesia                                                     -                    -              91.5                      -             100.0%

 PT Bank CTBC Indonesia                                                37.5                     -                   -        (100.0%)                          -

 US Dollar

 BNP Paribas (Singapore) – Syndication                              3,177.1             784.9                       -         (75.3%)                (100.0%)

 Yen Jepanese

 MUFG Bank, Ltd. (Singapore)                                               -                    -            235.2                       -             100.0%

 Total Borrowings Received                                       4,954.7              5,073.1              9,313.0               2.4%                    83.6%



Based on its currency denomination, in 2023 Adira Finance’s borrowings dominated in Rupiah at 97.5%,
increased compared to 2022 when 84.5% of total borrowings. While 2.5% were in Japanese Yen.


(In IDR Trillion)

                                                      9.3
                                                      0.2
                                                                               Rupiah Loans



                                   5.0    5.1                                  Loans in Foreign Currency
                                           0.8        9.1
                                   3.2
                                           4.3

                                   1.8

                                  2021   2022       2023




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        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 2023, the Company recorded a total of IDR5.9 trillion worth of
        bonds payable – net and IDR859 billion worth of mudharabah bonds. The bonds payable – net was increased
        by 17.7% (yoy), while the mudharabah bonds were up by 94.8% (yoy) in 2023. Overall, the Company’s bonds
        payable – net and mudharabah bonds in 2023 were up by 24.0% (yoy) to IDR6.7 trillion from IDR5.4 trillion
        in 2022.


                                                                                                          Growth (%)
         Description
                                                                 2021*)       2022       2023
         (In IDR Billion)
                                                                                                     2021-2022    2022-2023

         Continuing bonds III phase V                               241.0            -          -      (100.0%)            -

         Continuing bonds III phase VI                               68.0            -          -      (100.0%)            -

         Continuing bonds IV phase I                                 91.0            -          -      (100.0%)            -

         Continuing bonds IV phase II                               162.0       162.0           -         0.0%      (100.0%)

         Continuing bonds IV phase III                              729.3      460.8            -       (36.8%)     (100.0%)

         Continuing bonds IV phase IV                              386.0        328.0      328.0        (15.0%)        0.0%

         Continuing bonds IV phase V                               895.0        607.7      607.7        (32.1%)        0.0%

         Continuing bonds IV phase VI                              893.0        190.0      190.0        (78.7%)        0.0%

         Continuing bonds V phase I                                 816.0       816.0           -         0.0%      (100.0%)

         Continuing bonds V phase II                              1,300.0       741.0      741.0       (43.0%)         0.0%

         Continuing bonds V phase III                                     -   1,700.0    1,080.0        100.0%       (36.5%)

         Continuing bonds VI phase I                                      -          -   1,700.0              -      100.0%

         Continuing bonds VI phase II                                     -          -    1,250.0             -      100.0%

         Unamortised bonds issuance costs                            (8.0)       (6.3)      (11.6)      (21.3%)        83.6%

         Bonds payable - net                                      5,573.3     4,999.2    5,885.1        (10.3%)        17.7%

         Continuing mudharabah bonds II phase III                     7.0            -          -      (100.0%)            -

         Continuing mudharabah bonds III phase I                     55.0            -          -      (100.0%)            -

         Continuing mudharabah bonds III phase II                    29.0        29.0           -         0.0%      (100.0%)

         Continuing mudharabah bonds III phase III                   87.0        32.0       32.0        (63.2%)        0.0%

         Continuing mudharabah bonds III phase IV                    24.0        14.0       14.0        (41.7%)        0.0%

         Continuing mudharabah bonds IV phase II                   200.0         66.0       66.0        (67.0%)        0.0%

         Continuing mudharabah bonds IV phase III                         -    300.0       147.0        100.0%       (51.0%)

         Continuing mudharabah bonds V phase I                            -          -     300.0              -      100.0%

         Continuing mudharabah bonds V phase II                           -          -     300.0              -      100.0%

         Mudharabah bonds                                          402.0        441.0     859.0           9.7%       94.8%

         Total bonds payable - net and mudharabah bonds           5,975.3     5,440.2    6,744.1        (9.0%)       24.0%



        In 2023, Adira Finance issued the Continuing Bonds VI Phase I and Continuing Mudharabah Bonds V Phase
        I in July 2023, amounting to IDR2.0 trillion, followed by the Continuing Bonds VI Phase II and Continuing
        Mudharabah Bonds V Phase II in November for IDR1.55 trillion. Both were oversubscribed, the former by
        2.3x and the latter by 2.6x, which demonstrates Adira Finance’s high credibility in the investor community.


        Other Liabilities
        By the end of 2023, Adira Finance’s other liabilities were at IDR3.8 trillion, down by 11.8% (yoy) compared
        to the position at the end of 2022 of IDR4.4 trillion. Other payables, employment benefit liabilities, and
        Accrued expenses represented by 41.7%, 25.6%, and 24.2% of total other liabilities, respectively.




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




                                                                                                                                                     Growth (%)
 Description
                                                                                 2021*)                2022                  2023
 (In IDR Billion)
                                                                                                                                              2021-2022         2022-2023

 Accrued expenses                                                                 1,075.0                1,246.2                927.9               15.9%              (25.5%)

 Lease liabilities                                                                   180.9                    168.7             148.0              (6.7%)               (12.2%)

 Other payables                                                                    1,371.7              1,704.4               1,599.0              24.2%                 (6.2%)

 Tax payables                                                                        173.7                    302.1             180.8              74.0%              (40.2%)

 Derivative liabilities                                                               154.1                     5.7                    -         (96.3%)             (100.0%)

 Employment benefit liabilities                                                     877.4                 924.4                982.2                 5.4%                     6.2%

 Total other liabilities                                                         3,832.8                4,351.5              3,837.9                13.5%              (11.8%)
*) 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




Equity
The Company’s financial year of 2023 had ended with the total equity of IDR11.1 trillion, up from IDR10.0
trillion at the end of 2022. The increase in the Company’s equity was mainly driven by the increase in
retained earnings by 10.8% (yoy) to IDR11.0 trillion in 2023 from IDR9.9 trillion in 2022. Issued and fully paid-
up capital and additional paid-in capital have remained unchanged from 2022 at IDR100.0 billion and
IDR6.8 billion, respectively.


                                                                                                                                                     Growth (%)
 Description
                                                                                 2021*)                2022                  2023
 (In IDR Billion)
                                                                                                                                              2021-2022         2022-2023

 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                                                                      194.9                    207.1              223.1               6.2%                     7.8%

 - Unappropriated                                                                 8,705.9                9,721.9             10,783.0                11.7%                10.9%

 Cumulative losses on derivative instrument for cash flows                           (61.2)                   (3.4)              (0.7)           (94.5%)               (77.9%)
 hedges - net

 Equity                                                                          8,946.4              10,032.4                11,112.2              12.1%                10.8%
 *) 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




PROFIT AND LOSS STATEMENTS
Overall, the Company had managed to recorded an increase in total income in 2023 to IDR9.5 trillion from
IDR8.3 trillion in 2022, or equivalent to 14.0% (yoy) increase. In line with higher total income, the Company’s
net income for the year had also increased by 21.1% (yoy) from IDR1.6 trillion in 2022 to IDR1.9 trillion in 2023.


Detailed information about the income statement and other comprehensive income for 2021-2023 is as
follows:
                                                                                                                                                     Growth (%)
 Description
                                                                                 2021*)                2022                  2023
 (In IDR Billion)
                                                                                                                                              2021-2022         2022-2023

 Total income                                                                      8,653.1              8,340.4              9,507.9               (3.6%)                 14.0%

 Total expenses                                                                  (7,051.2)            (6,300.7)               7,035.3             (10.6%)                     11.7%

 Net income before income tax expense                                              1,601.9              2,039.7               2,472.6               27.3%                 21.2%

 Income tax expense                                                               (388.6)                 434.2                528.6                 11.7%                21.8%

 Net income for the year                                                           1,213.3              1,605.5              1,944.0               32.3%                      21.1%

 Other comprehensive income net of tax                                               235.6                     87.5             (61.2)           (62.9%)             (170.0%)

 Total comprehensive income for the year                                         1,448.9                1,693.0              1,882.8               16.8%                  11.2%
*) 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




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        Total Income
        Adira Finance’s total income consisted of consumer financing income, murabahah margin, finance lease,
        and other income. Throughout 2023, the Company had earned a total income of IDR9.5 trillion, increased
        by 14.0% (yoy) from IDR8.3 trillion in 2022.


        The details of the Company’s total income during 2021-2023 period are as follows:
                                                                                                            Growth (%)
         Description
                                                                    2021        2022        2023
         (In IDR Billion)
                                                                                                       2021-2022    2022-2023

         Consumer financing                                         5,795.0      5,373.7     6,041.7       (7.3%)        12.4%

         Murabahah margin                                             862.1      1,195.2     1,482.9       38.6%         24.1%

         Finance Lease                                                  31.6         68.2      147.9       115.7%        116.7%

         Other                                                       1,964.4     1,703.3     1,835.4      (13.3%)         7.8%

         Total income                                               8,653.1     8,340.4     9,507.9       (3.6%)         14.0%


        Consumer Financing Income                                  Other Income
        The Company’s consumer financing income in                 Adira Finance’s other income consists of non-
        2023 was at IDR6.0 trillion, higher by 12.4% (yoy) than    interest    and     non-margin      income,      such     as
        IDR5.4 trillion in 2022. This increase was attributed      administration fees, late charges, income gained
        to the growing consumer financing receivables              from early retirement of consumer financing,
        – net in 2023. Compared to other components of             recovery of written-off receivables, income from
        total income, the consumer financing income had            interest on current accounts and insurance
        contributed 63.5% of total income in 2023.                 commission. In 2023, other income was increased
                                                                   by 7.8% (yoy) to IDR1.8 trillion compared to IDR1.7
        Murabahah Margin Income                                    trillion in 2022. Consequently, the contribution of
        Total murabahah margin income was at IDR1.5                other income to total income in 2023 by 19.3%.
        trillion in 2023, up by 24.1% (yoy) from IDR1.2 trillion
        in 2022. The increase was consistent with the              Total Expenses
        36.9% (yoy) growth in Adira Finance’s murabahah            In 2023, Adira Finance’s total expenses were up by
        financing receivables – net at the end of 2023.            11.7% (yoy) to IDR7.0 trillion from IDR6.3 trillion in
        Murabahah margin income accounted for 15.6% of             2022. The increase was in line to the Company’s
        total income in 2023, higher than 14.3% in 2022.           efforts to strengthen its business and to further
                                                                   expand its financing business to non-automotive
        Finance Lease Income                                       financing segment and was also linked to the
        Adira finance had recorded IDR147.9 billion in             growing receivables managed by the Company
        finance lease income in 2023, increased by 116.7%          compared to a year earlier.
        (yoy) from IDR68.2 billion recorded in 2022. The
        continued economic growth in 2023 had been
        one of the key factors behind the positive result.
        In 2023, the contribution of finance lease income
        was at 1.6% of total income, which was significantly
        higher than 0.8% seen in 2022.




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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 details the Company’s total expenses for the years 2021-2023:
                                                                                                                                                    Growth (%)
 Description
                                                                                 2021*)                2022                  2023
 (In IDR Billion)
                                                                                                                                             2021-2022        2022-2023

 Salaries and benefits                                                            2,098.2               2,304.4               2,419.7               9.8%                    5.0%

 General and administrative                                                        1,643.5               1,320.9              1,338.9            (19.6%)                    1.4%

 Interest expense, financing charges and                                           1,103.9                    729.3           1,012.2           (33.9%)                38.8%
 revenue sharing for mudharabah bonds

 Provision for impairment losses                                                  1,790.6                1,255.7              1,647.7           (29.9%)                 31.2%

 Marketing and other                                                                 415.0                690.4                616.8              66.4%               (10.7%)

 Total expenses                                                                   7,051.2              6,300.7               7,035.3            (10.6%)                 11.7%
*) 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




Operating Expenses
Operating expenses consist of salaries, benefits and administration expenses. In 2023, operating expenses
had increased by 3.7% (yoy) from IDR3.6 trillion in 2022 to IDR3.8 trillion. This increase was salaries and
benefit expenses by 5.0% (yoy) from IDR2.3 trillion in 2022 to IDR2.4 trillion in 2023 in line with talent
needs accompanied by increased financing performance. On the other hand, general and administrative
expenses relative stable at IDR1.3 trillion as digitalization of business processes had helped improve cost
efficiency and cost effectiveness in 2023.


Salaries and Benefits Expenses
In 2023, salaries and benefits expenses stood at IDR2.4 trillion, higher by 5.0% (yoy) compared to IDR2.3
trillion in 2022.


The following table outlines the Company’s salaries and benefits for 2021-2023: [GRI 2-21]
                                                                                                                                                    Growth (%)
 Description
                                                                                 2021*)                2022                  2023
 (In IDR Billion)
                                                                                                                                             2021-2022        2022-2023

 Salaries and allowance                                                             1,931.5              2,173.0             2,276.7               12.5%                    4.8%

 Post-employment benefits                                                            157.7                     66.7             62.8            (57.7%)                (5.8%)

 Training and education                                                                    9.0                64.7              80.2             618.9%                23.9%

 Total                                                                           2,098.2               2,304.4               2,419.7               9.8%                     5.0%
*) 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




General and Administrative Expenses
The general and administrative expenses consist of office expenses, rent, transportation, installment
collection fees, repairs and maintenance, depreciation of fixed and right of use assets, amortisation of
intangible assets, delivery, postage and stamp duties, printing and documentation, bank administration
and insurance expense of fixed assets. Overall, total expenses are relatively stable in line with increasing
efficiency of the Company’s operations. In 2023, total general and administrative expenses amounted
to IDR1.3 trillion. Office expenses and rental expenses were the two biggest components of general and
administrative expenses in 2023, accounting for 43.3% and 12.5% of total general and administrative
expenses, respectively.




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                                                                                                       2023 Annual Report PT Adira Dinamika Multi Finance Tbk
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        The following table details the Company’s general and administrative expenses for 2021-2023.
                                                                                                                 Growth (%)
         Description
                                                                     2021         2022         2023
         (In IDR Billion)
                                                                                                            2021-2022    2022-2023

         Office expenses                                               716.9        558.1        580.0         (22.1%)         3.9%

         Rental expenses                                                118.7       143.2        167.3          20.6%         16.9%

         Derpreciation of righ-of-use assets                            98.7         99.0         99.9           0.2%           1.0%

         Repairs and maintenance                                        85.5         97.3         99.5          13.9%          2.2%

         Transportation                                                  19.6        43.8          71.3        123.8%         62.6%

         Installment collection fees                                    59.8         61.9         64.0           3.6%          3.4%

         Intangible asset amortisation                                  60.7         61.8         50.5           1.8%       (18.3%)

         Depreciation of fixed assets                                   60.7         47.3         48.7         (22.1%)         3.0%

         Delivery, postage and stamp duties                             83.9         63.3         46.7         (24.6%)      (26.2%)

         Printing and documentation                                     20.7         18.3         24.0         (11.8%)         31.1%

         Bank administration                                                0.2       0.3          0.4          93.5%         37.5%

         Fixed asset insurance                                              0.8       2.4             2.2     206.8%          (8.5%)

         Others                                                         317.3       124.2         84.4        (60.8%)       (32.0%)

         Total                                                       1,643.5      1,320.9      1,338.9         (19.6%)         1.4%




        Interest expenses, and financing charges and revenue sharing for mudharabah bonds
        Adira Finance’s funding costs consist of Interest expenses from bank loans, bonds and lease liabilities,
        loan provisions expenses, issuance cost of bonds and mudharabah bonds, as well as revenue sharing
        for mudharabah loans and mudharabah bonds. Bank loans, bonds and mudharabah bonds are the
        Company’s external sources of funding outside the joint financing scheme. Associated costs of funding
        on financing receivables booked through the joint financing scheme are accounted for within the net
        portion of interest income from financing. On the other hand, when the financing receivables are booked
        through self-financing, the associated costs are recognized as interest expense, and financing charges
        and revenue sharing for mudharabah bonds.


        In 2023, total interest and financing expenses amounted to IDR1.0 trillion, or higher than IDR729.3 billion
        in 2022 by 38.8% (yoy). Overall, this increase was attributed to the large increase in interest on borrowings
        from IDR257.9 billion in 2022 to IDR613.6 billion in 2023, or 137.9% (yoy) inline with significant growth in
        Adira Finance’s total borrowings in 2023. However, Interests on bond payables and lease liabilities were
        lower by 20.5% (yoy) and 11.3% (yoy), respectively at IDR339.5 billion and IDR12.6 billion, respectively in 2023.
        While, the revenue sharing of mudharabah bonds was slightly increased by 2.9% to IDR30.0 billion in 2023.


        Information regarding the Company’s interest expenses and financing charges for 2021-2023 is as follows:
                                                                                                                 Growth (%)
         Description
                                                                     2021         2022         2023
         (In IDR Billion)
                                                                                                            2021-2022    2022-2023

         Interest on bond payables                                     498.9        427.0        339.5         (14.4%)      (20.5%)

         Interest on borrowings                                        558.3        257.9        613.6         (53.8%)      137.9%

         Interest expenses on lease liabilities                          15.4        14.3          12.6         (8.2%)        (11.3%)

         Amortisation of mudharabah bonds issuance cost                     0.9          1.0       0.8          21.9%       (21.6%)

         Revenue sharing of mudharabah loans                                  -            -       15.5              -         100%

         Provision and administration expenses on mudharabah loans            -            -       0.2               -         100%

         Revenue sharing of mudharabah bonds                            30.4         29.1         30.0          (4.3%)         2.9%

         Total                                                        1,103.9      729.3        1,012.2       (33.9%)       38.8%




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




Provision for Impairment Losses Expense                            Other Comprehensive Income and Total
To ensure that the provision for impairment                        Comprehensive Profit in the Current Year
losses on financing receivables established by                     The Company makes a calculation of its post
the Company remains adequate, Adira Finance                        employment benefits, in which the actuarial gain/
consistently conducts regular checks.                              (loss) that arise from adjustments and changes to
                                                                   the actuarial assumptions is presented in the profit-
Throughout 2023, Adira Finance booked IDR1.6                       and-loss statements and other comprehensive
trillion in provision for impairment losses, up                    income as an account that is not reclassified into
by 31.2% (yoy) from IDR1.3 trillion in 2022. The                   the profit-and-loss.
higher provisioning was in line with the increase
in the Company’s financing receivables in 2023                     In     addition,        Adira       Finance            has        derivative
compared to 2022. The management believes that                     instruments which are used to hedge its exposure
the amount of provision for impairment losses in                   to interest rate and currency exchange rate risks,
2023 was sufficient to cover any potential losses                  both of which arise as a consequence of the
arising from uncollectible financing receivables.                  Company having foreign working capital loan
                                                                   transactions that are denominated in foreign
Marketing and Other Expenses                                       currencies with/without floating interest rates.
Marketing expenses had declined from IDR653.4
billion in 2022 to IDR611.6 billion in 2023, or by 6.4%            Derivative instruments held for risk management
(yoy), while the Company recorded other expenses                   are measured at fair value in the statement of
amounted to IDR5.2 billion in 2023 compared to                     financial position. The effective portion of changes
other expenses of IDR37.0 billion in 2022. Overall,                in the fair value of derivative-hedging instruments
marketing and other expenses fell by 10.7% (yoy)                   of cash flows is presented in the statement of
in 2023 from IDR690.4 billion in 2022 to IDR616.8                  profit/(loss) and other comprehensive income for
billion.                                                           the year is expressed to be reclassified to profit or
                                                                   losses.
Net Income for the Year
Economic activities continued to grow in 2023.                     In 2023, Adira Finance’s other comprehensive
Hence, this could helped both the automotive                       income had declined from Rp87.5 billion in 2022
and financing industries to continue improving                     to loss other comprehensive by IDR61.2 billion.
their performances post-COVID-19 period. Adira                     Cumulatively, total comprehensive income for the
Finance’s performance has also benefited as                        year was up by 11.2% (yoy) in 2023 to IDR1.9 trillion
reflected by the growth in total income. In line                   from IDR1.7 trillion in 2022.
with this, the Company’s net income for the year
had also increased from IDR1.6 trillion in 2022 to                 Earnings Per Share
IDR1.9 trillion in 2023, or higher by 21.1% (yoy).                 As the Company’s net income for the year increased,
                                                                   the earnings per share had also increased. In 2023,
                                                                   Adira Finance’s earnings per share had increased
                                                                   from IDR1,606 per share in 2022 to IDR1,944 per
                                                                   share.




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        CASH FLOW REPORT
                                                                                                           Growth (%)
         Description
                                                                   2021       2022        2023
         (In IDR Billion)
                                                                                                      2021-2022    2022-2023

         Cash flows from operating activities                      4,066.4      829.4     (4,052.1)      (79.6%)     (588.6%)

         Cash flows from investing activities                        (67.8)      (16.6)    (533.5)       (75.6%)    (3,118.4%)

         Cash flows from financing activities                     (6,588.4)   (1,164.0)   4,734.7        (82.3%)    (506.8%)

         Net increase/(decrease) in cash and cash equivalents     (2,589.8)    (351.2)       149.1      (86.4%)      (142.5%)

         Cash and cash equivalents at the beginning of the year    4,227.4     1,637.6     1,286.4       (61.3%)      (21.4%)

         Cash and cash equivalents at the end of the year           1,637.6    1,286.4     1,435.5       (21.4%)        11.6%




        Cash Flow from Operating Activities                       Cash Flow from Investing Activities
        In 2023, Adira Finance had recorded IDR4.1                Throughout 2023, Adira Finance’s net cash used
        trillion of net cash used in operating activities, in     in investing activities had increased from IDR16.6
        contrast to IDR829.4 billion of net cash provided by      billion to IDR533.5 billion. The sharp increase was
        operating activities in prior year. The turnaround in     mainly attributed by the acquisition of investments
        the cash flows from operating activities was driven       in shares amounting to IDR386.4 billion and an
        by significant increases in cash disbursements            increase in cash flows used on acquisition of
        for financing transactions, insurance premiums,           fixed assets by 318.3% to IDR108.6 billion in 2023.
        interest and bank provision expenses, as well             Acquisition of intangible assets had also increased
        as lower net cash receipts from others. Cash              from IDR21.8 billion in 2022 to IDR40.4 billion in
        disbursements for financing transactions were up          2023, or equivalent to an increase of 85.1% (yoy).
        by 33.8% (yoy) from IDR31.4 trillion in 2022 to IDR42.0
        trillion in 2023, whereas cash disbursements              Cash Flow from Financing Activities
        for interest and bank provision expenses had              After the Company had used IDR1.2 trillion in its
        increased by 131.9% (yoy) from IDR262.2 billion in        financing activities in 2022, Adira Finance had
        2022 to IDR608.2 billion in 2023. In addition, cash       recorded IDR4.7 trillion received from its financing
        disbursements for insurance premiums were also            activities in 2023. Among two major components
        increased by 37.5% (yoy) from IDR1.3 trillion 2022 to     of cash flow on financing activities, proceeds from
        IDR1.8 trillion in 2023. On the other hand, net cash      borrowings were up from IDR9.2 trillion in 2022
        received from others was declined by 57.5% (yoy)          to IDR21.2 trillion in 2023, or an increase of 129.5%
        from IDR669.0 billion in 2022 to IDR284.3 billion in      (yoy); while payments of borrowings were up by
        2023.                                                     83.3% (yoy) from IDR9.2 trillion to IDR16.9 trillion
                                                                  during the same period.




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




OTHER MATERIAL INFORMATION


SOLVENCY                                                         also been maintained in 2023. All of these ratings
Adira Finance has managed to maintain its good                   serve as improving the investors’ confidence on
ability to meet all debt obligations, both in the short          Adira Finance and enable the Company to obtain
and long term-which can be measured through                      better access to funding, both from onshore and
solvency ratios, liquidity ratios and gearing ratios-            offshore sources of funding.
even amidst increasing economic uncertainty in
2023.                                                            Liquidity Ratio
                                                                 Adira Finance has calculated its liquidity ratio
In terms of rating, Adira Finance has managed to                 pursuant to the Financial Services Authority
retain both of its corporate and instrument ratings              (OJK) Regulation No. 35/POJK.05/2018 dated 27
at idAAA with stable outlook from national rating                December 2018 on the Business Operations of
agency Pefindo. Its international long-term rating               Financing Company. The Company’s Current Ratio
from Moody’s Rating Agency at Baa1 with stable                   as of December 31, 2023 was recorded at 129.3%
outlook has been maintained as well. This rating is              compared to December 31, 2022 of 134.4%. The
actually higher than Indonesia’s sovereign rating.               Company’s Cash Ratio as of December 31, 2023 was
Also,   the      Company’s   international   long-term           12.7%, while on December 31, 2022, it was recorded
rating from Fitch at BBB with stable outlook has                 at 14.5%.



The following data and tables show the analysis of the Company’s ability to pay its short-term debt:
          Description                    2021                                2022                                         2023

 Current ratio                                    139.9%                                   134.4%                                           129.3%

 Cash ratio                                        18.3%                                     14.5%                                            12.7%



Throughout 2023, Adira Finance has maintained sufficient liquidity available to repay all of its financial
obligations and to fund its business needs through receipts of installments from customers and funding
source facilities. The Company has continued to diversify its funding sources through support of joint
financing with its parent company, Bank Danamon, in addition to acquiring external borrowings which
consist of bank loans and bonds.


As of the end of December 2023, joint financing represented 47% of managed receivables. In addition,
total external borrowings as of December 31, 2023 had increased by 52.7% (yoy) to IDR16.1 trillion, consisting
of bank loans (offshore and onshore) and bonds, contributing 58.0% and 42.0%, respectively. On the other
hand, Adira Finance had successfully issued the Continuing Bonds VI Phase I and Continuing Mudharabah
Bonds V Phase I in July 2023, amounting to IDR2.0 trillion, followed by the Continuing Bonds VI Phase II
and Continuing Mudharabah Bonds V Phase II in November for IDR1.55 trillion. Both were oversubscribed,
the former by 2.3x and the latter by 2.6x, which demonstrates Adira Finance’s high credibility in the investor
community.




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        Solvency Ratio
        Adira Finance continuously evaluates and ensures that the Company has healthy level of solvency. This
        can be seen from the good solvency ratio which reflects the Company’s ability to fulfill its short-term and
        long-term liabilities obligations. The Company’s liability to equity ratio as of December 31, 2023 stood at
        1.8x, higher than 1.5x recorded on December 31, 2022. The ratio of liabilities to total assets as of December
        31, 2023 at 0.6x relative stable to the previous year. 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                           2021                              2022                              2023

         Asset Solvency (times)                                            0.6                               0.6                                0.6

         Equity Solvency (times)                                           1.7                               1.5                                1.8

         Gearing Ratio (times)                                             1.2                               1.0                                1.5



        Gearing Ratio
        The gearing ratio compares the total bank borrowings, bonds payable, and mudharabah bonds, to equity.
        The Company has a gearing ratio below the statutory limit of 10 times as stipulated in the OJK Regulation
        Number 35/POJK.05/2018 on the Business Operations of Financing Company.


        In 2023, Adira Finance had a gearing ratio of 1.5 times, an increase compared to the position in 2022 of 1.0
        times. However, the Company has substantial room to expand its business going forward.


        Conformity of Financial Assets and Liabilities
        Adira Finance continues to monitor its liquidity ratios, solvency ratios, gearing ratios and the conformity of
        the maturity of its financial assets and liabilities. This is crucial to ensure that the Company has sufficient
        liquidity to meet its short term and long-term obligations.


        Management of the Company’s liquidity and assets-and-liabilities is carried out under the coordination
        of the Asset and Liability Committee (ALCO) to ensure that the Company’s diversification strategy can be
        carefully managed, liquidity risks are soundly mitigated, which will optimum returns are achieved. The
        ALCO Committee holds monthly meetings with the relevant business units to ensure a liquidity position at
        the expected level. This is consistent with the Company’s policy to maintain sufficient financial resources
        to meet maturing obligations and run its business.


        In terms of managing liquidity risk, the ALCO Committee monitors the condition and situation of liquidity
        and takes mitigation actions if necessary. The effectiveness of this committee is seen from the proper
        management over the gap between assets and liquidity.


        The table of maturity of the Company’s financial assets and liabilities for 2021-2023 is as follows:
                                                          2021                              2022                              2023
         Description
         (In IDR Billion)
                                                ≤1 Year          ≥1 Year         ≤ 1 Year          ≥1 Year         ≤ 1 Year          ≥ 1 Year

         Financial Assets                           17,149.8        13,761.7        17,461.3          16,277.1        21,106.3         20,045.6

         Financial Liabilities                       7,698.1        4,558.1          7,300.3          4,701.4         10,508.6           7,648.6

         Maturity gap                                9,451.7        9,203.6          10,161.0         11,575.7        10,597.7          12,397.0




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                                                            Highlights                     Report       Profile      Discussion      Governance     and Social          Data
                                                                                                                    and Analysis                  Responsibility




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. This expansion was to take advantage of the momentum of improvement
in national automotive sales when the Indonesian economy began to show signs of improving outlook.
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.


The comparison of the financial ratios of the financing industry performance in 2021-2023 and Adira
Finance in 2023 is as follows:
                                                                         Financing Industry                                                       ADMF
              Financing Industry
                                                 2021                            2022                              2023                           2023

 FAR                                                      84.1%                            85.2%                           85.2%                              89.2%

 GR (x)                                                     2.0x                              2.1x                            2.3x                                  1.5x

 MSMD                                                   272.1%                            302.2%                          315.0%                          11,112.0%

 NPF                                                       3.5%                              2.3%                            2.4%                                  1.9%

 ROA                                                       4.5%                              5.7%                            5.6%                                  8.6%

 ROE                                                      11.4%                            14.4%                           15.0%                               18.7%

 BOPO                                                     80.6%                            75.6%                           76.9%                              74.6%
 Note: OJK and the Company




RECEIVABLES COLLECTABILITY
In its roadmap on business strategic direction, Adira Finance stated that it will continue to manage 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 expansion of the Company’s financing
receivables, while at the same time the economic growth faced with various global challenges.


Adira Finance classifies the collectibility 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 2021-2023 is as follows:
 Description
                                                                            2021                             2022                                 2023
 (In IDR Billion)

 No past due                                                                       40,738.2                          46,927.7                              57,719.5

 Overdue 1-90 days                                                                    10,098.9                        9,873.9                              13,435.4

 Overdue > 90 days                                                                     1,024.4                            798.6                             1,244.4

 Total financing receivables – gross                                                  51,861.5                      57,600.2                             72,399.3

 % Total overdue to total financing receivables – gross                                 21.4%                             18.5%                               20.3%


In the last three years, the ratio of total overdue financing to total financing receivables were at 21.4% (2021);
18.5% (2022); and 20.3% (2023), respectively. The increase in the ratio of overdue financing receivables was
in line with the increase in the number of financing receivables in 2023 amidst the recovery in household
consumption which is slightly hampered by the high cost of living. However, the Company continues to
implement prudent risk management principles adopted by Adira Finance aimed at controlling credit risk
so that it can be maintained at manageable level.




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        The quality of consumer financing can be seen                                     CAPITAL STRUCTURE
        from the non performing financing (NPF) assessed
        from over 90 days in overdue. Throughout 2023, the                                Details on Capital Structure
        Company has succeeded in maintaining the NPF                                      The objective of Capital Management is to
        (the principal of managed financing receivable of                                 protect the Company’s ability to maintain its
        active contracts) below 2.0% by applying prudent                                  business continuity, allowing it to continue to
        risk-management principles to manage its asset                                    provide returns to shareholders. The Company is
        quality. During the past three years, the Company’s                               committed to delivering a return on investment
        NPF (including the joint financing portion) were at                               to its shareholders in the form of cash dividends.
        2.3% (2021); 1.7% (2022); and 1.9% (2023).                                        Since the Initial Public Offering, the Company
                                                                                          has consistently distributed dividends to its
        Adira Finance also monitors financing receivables                                 shareholders every year and has determined the
        in the non-performing financing category which                                    minimum dividend policy of 20% from current
        consists       of    sub-standard,         doubtful        and     loss           year net income while continuing to consider the
        financing, pursuant to the OJK Regulation No.35/                                  Company’s funding needs in the following year
        POJK.05/2018.          The     regulation        stipulates        that           and the dividend policy of PT Bank Danamon
        the non-performing financing (excluding joint                                     Indonesia Tbk as the controlling shareholder.
        financing portion) net of allowance for impairment
        losses must not exceed 5%. The Company’s net                                      Based   on      the    Financial       Services       Authority
        NPF ratios in 2021, 2022, and 2023 were at 0.55%;                                 Regulation      Number          35/POJK.05/2018            dated
        0.04%; and 0.49%, respectively.                                                   December 27, 2018 on the Business Operations of
                                                                                          Financing Company, the details of the Company’s
                                                                                          capital ratio and profitability in the 2021-2023
                                                                                          period are as follows:


                   Description                                2021                                 2022                                 2023

         Capital Ratio*                                                     47.3%                                50.7%                                45.0%

         Rentability Ratio*

         - Return on Assets (ROA)                                             6.3%                                8.6%                                 8.6%

         - Return on Equity (ROE)                                           14.7%                                17.4%                                18.7%

         - Net Interest Margin (NIM)                                        26.3%                                28.7%                                26.0%
         *) Ratios in accordance with the Financial Services Authority (OJK) regulation




        Whereas the Company’s capital structure based on asset composition is as follows:
                   Description                                2021*)                               2022                                 2023

         Liabilities                                                        62.3%                               59.7%                                64.2%

         Borrowings                                                         20.9%                                20.4%                                30.0%

         Bonds payable - net                                                23.5%                                20.1%                                19.0%

         Mudharabah bonds                                                     1.7%                                1.8%                                 2.8%

         Other liabilities                                                   16.2%                               17.5%                                12.4%

         Equity-net                                                         37.7%                               40.3%                                35.8%

         Asset                                                            100.0%                                100.0%                              100.0%
         *) 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




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




Management Policy on Capital Structure                                   The Company’s capital ratios in 2021, 2022, and
As stipulated in its Articles of Association, the                        2023, were 47.3%, 50.7%, and 45.0%, respectively.
Company’s             authorized      capital   amounts      to          The appropriation of net income for the year under
IDR400.0 billion, consisting of 4 billion shares                         review included an appropriation for reserves
with a nominal value of IDR100 per share. From                           requirements, dividend payout, and other uses
this authorized capital, 1 billion shares have been                      as resolved by shareholders in the GMS where
issued by the shareholders, thus the Company’s                           the Company achieves a positive net income. The
issued capital amounts to IDR100.0 billion.                              Articles of Association states that the portion of
                                                                         net income for reserves requirements (minimum
In managing capital, the Company conducts                                20% of the authorized capital) is appropriated to
monthly analysis to ensure that the Company                              cover any losses incurred by the Company.
complies with the Financial Service Authority
Regulation            No.   47/POJK.05/2020        dated     17          Details of the Company’s capital for 2021, 2022,
November 2020 regarding Business Licensing                               and 2023 have been disclosed in this same section
and Institutional Financing Companies and Sharia                         under the heading, Equity, in this Annual Report.
Financing            Companies     and    Financial   Service
Authority Regulation No. 35/POJK.05/2018 dated 27                        MATERIAL COMMITMENTS TO CAPITAL
December 2018 regarding Business Operations of                           EXPENDITURE
Financing Company which have some provisions                             In     2023,      Adira        Finance             had       no        material
as follows:                                                              commitments to capital expenditures; therefore,
1.   The Company’s capital ratio minimum 10%,                            explanations that relate to: Name of party making
2. The amount of the Company’s loan to equity                            the commitments; commitment objectives; source
     and subordinated loan deducted by investment                        of funds; currency; and measures of currency risk
     is maximum 10 times, both for foreign and                           protection are not presented in this section.
     domestic loans.
                                                                         REALIZATION OF CAPITAL GOODS
The Company has calculated the capital ratio and                         INVESTMENT FOR THE LAST FISCAL YEAR
profitability ratios, including return on assets,                        In 2021, 2022 and 2023, the Company’s capital
return on equity, and net interest margin.                               expenditure amounted to IDR70.2 billion, IDR47.8
                                                                         billion and IDR149.0 billion, respectively. The
Basis for Selection of the Management                                    purpose of the capital expenditure was mainly
Policy on Capital Structure                                              used to develop services, business networks, and
Financial Service Authority Regulation No. 35/                           information technology infrastructure, with the
POJK.05/2018 dated December 27, 2018 regarding                           objective of supporting the Company’s business
Business            Operations   of    Financing   Company               growth and business transformation.
regulates the capital ratio, of which finance
companies are required to fulfil this ratio at the                       The capital investment focuses on developments
minimum of 10%. The capital ratio is a comparison                        related to information technology in line with the
of adjusted capital to adjusted assets.                                  Company’s strategy to develop its digital business
                                                                         transformation. The details of capital goods
                                                                         investment during 2021-2023 based on cash flow
                                                                         are as follows:



 Description
                                                                         2021                          2022                               2023
 (In IDR Billion)

 Fixed sssets                                                                       27.2                           26.0                                    108.6

 Software and software under development                                            43.0                            21.8                                   40.4

 Total capital expenditure                                                          70.2                           47.8                                149.0




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        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:
                            Counter Party                                    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, 2023 – October 6, 2024

         PT Telekomunikasi Indonesia Tbk                   Data center in Surabaya                          April 29, 2022 – April 28, 2025



        The Company recognized rental commitment above as lease liabilities.


        Maturity analysis of lease liabilities as of December 31, 2021, 2022, and 2023 were as follows:
         Description
                                                                                       2021                      2022                           2023
         (In IDR Billion)

         <1 year                                                                                 16.6                          17.8                      20.0

         1-5 years                                                                               84.2                      100.8                        110.6

         >5 years                                                                                80.1                          50.1                      17.4

         Total                                                                                 180.9                       168.7                        148.0




        Contigencies
        The Company did not have significant contingencies as of December 31, 2021, 2022 and 2023.


        COMPARISON OF 2023 TARGET AND REALIZATION
        The Company’s achievements in comparing targets and realizations noted that Adira Finance was able to
        maintain a good performance in compared to the previous year. As a result, Adira Finance closed 2023 by
        achieving the following main performance targets:
         Description                                                Unit                           Target 2023                               2023 Realization

         Marketing and Operations

         New financing                                        Trillion IDR                                                        38.0                   41.6

         Managed receivables*                                 Trillion IDR                                                            51.2               55.7

         Motorcycle financing                                 Trillion IDR                                                            12.7               15.7

         Car financing                                        Trillion IDR                                                            15.3               17.9

         Non Automotive financing                             Trillion IDR                                                            10.0                8.0

         Financial

         Income                                               Trillion IDR                                                             9.2                9.5

         Income fo the year                                   Trillion IDR                                                             1.5                1.9

         Other Performance

         NPF (including joint financing portion)              (%)                                                                ±2.0%                   1.9%

         Gearing ratio                                        (X)                                           Maximum of 10 times                           1.5

         Dividend payout ratio                                (%)               Minimum of 20% from net income for the year                              50%

         New car market share                                 (%)                                                                 4.7%                  5.0%

         New motorcycle market share                          (%)                                                                 9.0%                  9.7%

         Human resources/employees                            Persons                               Aligned with business needs                        17,243
        *) Financing receivables include financing interest receivables and transaction expenses that had not been amortised




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




2024 OUTLOOK
In 2024, 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                                                     2024 Outlook

 Marketing and Operational

 Outlook new financing                     10%-12%

 Outlook managed receivables               10%-12%

 Outlook motorcycle financing              8%-12%

 Outlook car financing                     6%-10%

 Outlook non automotive financing          20%-22%

 Financials

 Income outlook                            Refer to growth of managed receivables

 Income for the year outlook               Refers to growth of managed receivables, cost of fund, and operational expense

 Other Performances

 NPF outlook (including joint financing    ±2.5%
 portion)

 Gearing ratio outlook                     Maintain below the regulatory limit (10 times)

 Dividends payout ratio outlook            At least 20% of previous year’s net income

 Market share of new cars outlook          ±5%

 Market share of new motorcycles outlook   ±10%

 Human resources/employees                 Aligned with business needs


DIVIDEND POLICY
Adira Finance determines its dividend policy pursuant to Law Number 40 of 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 31 March 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.




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        Adira Finance implements a dividend pay-out policy by distributing cash dividends amounting to a
        minimum of 20% of net income. In 2023, Adira Finance distributed dividends to all shareholders through
        the General Meeting of Shareholders, as detailed below:


                                            Description                                            2021               2022               2023

         Number of Shareholders                                                                           5,272          4,849               4,873

         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 Prior Year (In IDR Million)                                                   513,000           607,000            803,000

         Earnings Per Share (IDR)                                                                         1,026              1,213              1,606

         Cash Dividend per Share (IDR)                                                                      513              607                 803

         Percentage of Cash Dividends to Net Income in Prior Year                                         50%                50%                50%

         Cash Dividends Growth                                                                       (51.4%)              18.3%              32.3%

         Date of GMS                                                                               30-Jun-21         30-Mar-22            4-Apr-23

         Dividend Announcement Date                                                                30-Jun-21         30-Mar-22            4-Apr-23

         Dividend distribution date                                                                30-Jul-21          29-Apr-22          4-May-23



        EMPLOYEE AND/OR MANAGEMENT SHARE OWNERSHIP PROGRAM
        Until December 31, 2023, 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.


        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 Number 30/POJK.04/2015 on Obligation to Submit Reports on the
        Use of Proceeds from Public Offerings, with detailed information as follows:
                                                          Realized Amount of Public Offering         Outstanding
                                           Effective                (In Rp Billion)                    Amount             Letter Number and
           Type of Public Offering
                                             Date           Total        Offering       Net          from Public            Reporting Date
                                                          Proceeds        Cost         Amount          Offering

         Adira Finance Continuing         27 – Jun-23          1,700.0          7.0      1,693.0              -         139/ADMF/CS/VII/23 – 28
         Bonds VI Phase I                                                                                               July 2023

         Adira Finance Continuing         27 – Jun-23           300.0           1.4       298.6               -         140/ADMF/CS/VII/23 – 28
         Mudharabah Bonds V                                                                                             July 2023
         Phase I

         Adira Finance Continuing         27 – Jun-23          1,250.0          3.8      1,246.1              -         211/ADMF/CS/XII/23 – 8
         Bonds VI Phase II                                                                                              December 2023

         Adira Finance Continuing         27 – Jun-23           300.0            1.1      298.9               -         212/ADMF/CS/XII/23 – 8
         Mudharabah Bonds V                                                                                             December 2023
         Phase II




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




As disclosed in the prospectus issued for the                        i.    has control or joint control over the reporting
purpose of the Public Offering mentioned above,                            entity;
all proceeds from the Public Offering would be                       ii. has significant influence over the reporting
utilized for vehicle financing as the Company’s                            entity; or
main business activity. As a result, as of the end                   iii. is    member               of      the         key      management
of 2023, the remaining unused amount was                                   personnel of the reporting entity or of a
nil. Furthermore, there were no changes to the                             parent of the reporting entity.
utilization of proceeds from the public offering.
                                                                b) An entity is related to a reporting entity if any of
MATERIAL TRANSACTIONS FOR                                            the following conditions applies:
INVESTMENTS, EXPANSION,                                              i.    The entity and the reporting entity are
DIVESTMENTS, BUSINESS MERGERS                                              members of the same group (which means
OR ACQUISITIONS, AND DEBT/CAPITAL                                          that each parent, subsidiary and fellow
RESTRUCTURINGS                                                             subsidiary is related to the others);
During 2023, Adira Finance did not undertake any                     ii. One entity is an associate or joint venture
material transactions for expansion, divestments,                          of the other entity (or an associate or joint
business mergers, acquisitions, and debt or capital                        venture of member of a company of which
restructurings.                                                            the other entity is a member);
                                                                     iii. Both entities are joint ventures of the same
On 2 October 2023, the Company invested in                                 third party;
PT Home Credit Indonesia ("HCI") with purchase                       iv. One entity is a joint venture of a third entity
price of EUR23,163,839 (full amount) or equivalent                         and the other entity is an associate of the
to IDR380 billion which represents 9.83% the                               third entity;
issued and paid up capital of HCI.                                   v. The entity is a post-employment benefit
                                                                           plan for the benefit of employees of either
As of 31 December 2023, the carrying value of                              the reporting entity or an entity related to
investment in shares on PT Home Credit Indonesia                           the reporting entity;
amounting to IDR386.4 billion. This transaction has                  vi. The entity controlled or jointly controlled by
no impact on operational, legal and sustainable                            a person identified in (a);
business activities, and does not have a significant                 vii. A person identified in (a) (i) has significant
impact on Adira Finance's financial condition.                             influence over the entity or is a member
                                                                           of the key management personnel of the
TRANSACTIONS WITH CONFLICTS OF                                             entity (or of a parent of the entity);
INTEREST AND TRANSACTIONS WITH                                       viii. An entity, or any member of a group of which
AFFILIATED OR RELATED PARTIES                                              it is a part, that provides key management
                                                                           personnel services to the reporting entity or
Material Transactions with Conflicts of                                    it is parent.
Interests
Throughout 2023, Adira Finance did not undertake                Fairness, Review Mechanism Policy, and
any transaction that contained an element of a                  Regulation Fulfilment of Transactions
conflict-of interest.                                           with Affiliated or Related Parties
                                                                In terms of transactions with related parties, Adira
Transactions with Affiliated/Related                            Finance undertakes transactions appropriately
Parties                                                         with various related parties under the same
Adira Finance has transactions with related                     control. The management in its business activities,
parties. The definition of related parties used is              policies and transaction conditions have been
in accordance with the SFAS 7 “Related Party                    mutually agreed and have been carried out on
Disclosures”, the meaning of related party is a                 all transactions with related parties. Transactions
person or entity that is related to a reporting entity          carried out by the Company have complied
as follow:                                                      with Capital Market and Financial Institution
a) A person or a close member of that person’s                  Supervisory Agency Regulation IX.E.1 on “Affiliated
   family is related to a reporting entity if that              Transactions and Conflicts of Interest in Certain
   person:                                                      Transactions,” at the time the transactions are
                                                                carried out.


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        In the event that there is a transaction involving an affiliated relationship, the Board of Directors of Adira
        Finance ensures that the affiliated transaction has gone through adequate procedures to ensure that
        the affiliated transaction is carried out in accordance with generally accepted business practices, among
        others, by complying with the arms-length principle. In the event that there is a transaction that contains
        an affiliated relationship, Adira Finance involves the role of the Board of Commissioners and the Audit
        Committee in carrying out adequate procedures to ensure that affiliated transactions are carried out
        in accordance with generally accepted business practices, among others, by complying with the arms-
        length principle.


        Objectives and Reasons for Related Transactions
        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.


        Value of Related Party Transactions
        More detailed information on the balance of transactions with related parties is presented in Note 36 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, 2023 are as follows:
                                                                                                                      Amount of
                                                                                                  Transaction
                                                               Item in Statement of Financial                        Transaction
             Related Party           Nature of Relationship                                         Amount
                                                               Position/Nature of Transaction                       to Total Assets
                                                                                                (In IDR Million)
                                                                                                                     or Liabilities

         PT Bank Danamon           Parent Company              Joint financing                  Accounted for in                 N/A
         Indonesia Tbk                                                                             the financial
                                                                                                  statements of
                                                                                                 Bank Danamon
                                                                                                      Indonesia

                                                               Cash in bank                              736,987                2.4%

                                                               Borrowings                                992,083                5.0%

                                                               Bonds payable                              49,650                0.2%

                                                               Other payables                              29,193               0.1%

                                                               Accrued expenses                            2,590                0.0%

         PT Zurich Asuransi        Associated Entity of PT     Other payables                             719,170               3.6%
         Indonesia Tbk             Bank Danamon Indonesia
                                   Tbk                         Other receivables                           39,177               0.1%

                                                               Prepaid expenses                           38,904                0.1%

                                                               Accrued expenses                           39,874                0.2%

                                                               Bonds payable                             110,000                0.6%

         PT Home Credit            Owned by the controlling    Investment in shares                      386,360                1.2%
         Indonesia                 shareholder of parent
                                   company through Bank of
                                   Ayudhya Public Company
                                   Limited

         MUFG Bank, Ltd            The controlling             Cash in banks                                  30                0.0%
                                   shareholder of parent
                                   company                     Borrowings                               1,389,348               7.0%

                                                               Accrued expenses                            10,657               0.1%

         PT Zurich General         Owned by associate entity   Other payables                             43,400                0.2%
         Tafakul Indonesia         of PT Bank Danamon
                                   Indonesia Tbk               Other receivables                           13,842               0.0%




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




CHANGES TO LAWS AND REGULATIONS WITH A SIGNIFICANT IMPACT ON THE
COMPANY [FS1][GRI 2-27]
In 2023, 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    POJK No 8/2023           1. Financing Companies are obliged to implement                 1. Adira Finance is obliged to align
      regarding to The            prevention in Funding the Proliferation of                      internal policies regarding TPPU
      Application Of Anti-        Weapons of Mass Destruction (PPSPM)                             TPPT PPSPM in accordance with
      Money Laundering         2. Financing companies are required to carry                       these provisions.
      And Prevention              out a TPPU TPPT PPSPM risk assessment of                     2. Adira Finance is obliged to carry
      Of Terrorism And            customers, country/geography, products, services,               out an annual TPPU TPPT risk
      Proliferation Of            transactions or distribution networks and submit                assessment.
      Weapons Of Mass             the risk assessment document, namely the                     3. Adira Finance is obliged to submit
      Destruction Funding         Individual Risk Assessment (IRA) to the Financial               an Individual Risk Assessment (IRA)
      Programs Within             Services Authority every year.                                  Report to the Financial Services
      The Financial Service    3. inancing companies that use the services of                     Authority in accordance with this
      Sector                      supporting professionals are obliged to ensure                  provision.
                                  that supporting professionals implement the APU,
                                  PPT and PPPSPM programs and are registered in
                                  the APU, PPT and PPPSPM reporting information
                                  system managed by the Financial Transaction
                                  Reports and Analysis Center.
                               4. Members of the Financial Conglomerate are
                                  required to implement the APU PPT PPPSPM
                                  standard, where the main entity must be
                                  responsible for ensuring its implementation
                                  among members of the Financial Conglomerate.
                               5. Financing companies are required to align internal
                                  policies with these provisions and update internal
                                  policies at least 1 (one) time in 1 (year) which is
                                  submitted to the Financial Services Authority.

 2    POJK No.9 of 2023        1. Financing Companies are required to limit the use            1. Adira Finance is obliged to monitor
      concerning the Use          of audited historical financial information from the            the use of Public Accountants.
      of Public Accounting        same Public Accountant (AP) for a cumulative 7               2. Adira Finance is obliged to submit
      Services and Public         (seven) years, with a waiting period as regulated in            reports related to AP KAP through
      Accounting Firms            this provision.                                                 APOLO.
      in Financial Services    2. he Financing Company asks the Public Accounting
      Activities.                 Firm (KAP) to carry out and provide the results
                                  of a self-assessment regarding compliance with
                                  restrictions on the use of audit services and the
                                  waiting period, before the Financing Company
                                  submits the AP/KAP appointment report to the
                                  Financial Services Authority.
                               3. Changes to the submission of reports related to
                                  AP KAP which are carried out no later than 10 (ten)
                                  working days after the work agreement between
                                  the Financing Company and KAP through the
                                  Financial Services Authority (APOLO) reporting
                                  system.

 3    POJK 22 of 2023          1. Financing Companies are required to implement                1. Adira Finance is obliged to
      concerning Consumer         Personal Data Protection and ensure information                 implement Personal Data
      & Public Protection in      system security and cyber resilience.                           Protection and information security
      the Financial Services   2. Financing Companies are obliged to ensure that                  and cyber resilience.
      Sector                      credit or financing collections from Consumers               2. Adira Finance is obliged to adjust
                                  are carried out in accordance with the norms                    internal regulations and supporting
                                  applicable in society and the provisions of laws and            documents according to these
                                  regulations as well as these provisions.                        provisions.
                               3. Financing Companies are obliged to resolve                   3. Adira Finance is obliged to submit
                                  consumer complaints in accordance with the time                 consumer complaint service reports
                                  limits set out in this provision.                               as regulated in this provision.
                               4. The financing company is obliged to make
                                  adjustments to the standard agreement.
                               5. Financing Companies are prohibited from
                                  carrying out actions, including but not limited to
                                  actions in marketing or billing activities, which
                                  violate the provisions of laws and regulations or
                                  norms in society which can cause physical and/
                                  or psychological disturbances to prospective
                                  Consumers and/or Consumers.
                               6. Financing companies are required to submit
                                  consumer complaint service reports semi-annually
                                  to the Financial Services Authority.




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        CHANGES IN ACCOUNTING PRINCIPLES
        Financial Accounting Standards Board of Indonesian Institute of Accountant (DSAK) and Sharia Accounting
        Standards Board (DSAS) have issued the following new standards, amendments and interpretations which
        are effective as at 1 January 2023, 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, as follows:
          Accounting Standard                 Summary of Changes                 Reason for the Changes               Impact on the Company

         Amendment to SFAS           This amendment requires the                Clarifies how an entity             No impact to the Company
         1 "Presentation of          company to classify any liability as a     classifies their debt and/or        until December 31, 2023.
         Financial Statement:        non-current liability if the company       other financial liabilities as
         classification of           have the right to defer settlement         current or non-current in
         liabilities as current or   their liability for at least 12 months     particular circumstances.
         non-current”                after the reporting period.

         Amendment to SFAS           This amendment requires the                Clarifies immaterial                No impact to the Company
         1 "Presentation of          company to disclose their material         accounting policy                   until December 31, 2023.
         Financial Statement:        accounting policy information rather       information need not be
         disclosure of               than their significant accounting          disclosed.
         accounting policies”        policies.

         Amendment to SFAS           This amendment requires the                Clarifies the treatment on          No impact to the Company
         16 “Property, Plant and     proceeds received from selling output      proceeds from selling items         until December 31, 2023.
         Equipment: proceeds         produced before the asset is ready for     produced by property, plant,
         before intended use"        its intended use to be recognised as       and equipment before it
                                     income in profit or loss.                  is available for its intended
                                                                                use.

         Amendment to                This amendment provides a new              Clarifies how companies             No impact to the Company
         SFAS 25 “Accounting         definition of "accounting estimate"        should distinguish changes          until December 31, 2023.
         Policy, Changes in          and the explanation.                       in accounting policies from
         Accounting Estimate,                                                   changes in accounting
         and Errors: definition of                                              estimates.
         accounting estimates”

         Amendment to SFAS           This amendment requires companies          Eliminates differences              No material impact to the
         46 "Income Taxes:           to recognise deferred tax on               practice regarding these or         Company until December
         deferred tax related to     particular transactions that, on initial   similar transactions.               31, 2023.
         assets and liabilities      recognition, give rise to equal amounts
         arising from a single       of taxable and deductible temporary
         transaction”                differences.

         Amendment to SFAS           This amendment regulates accounting        Introduces revenue                  No impact to the Company
         107 "Ijarah Accounting"     for ijarah contracts which currently       recognition of direct and           until December 31, 2023.
                                     widely used in financing provided by       indirect ijarah service
                                     sharia banks and other sharia financial    income.
                                     institutions.




        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
                                                                                2021                      2022                     2023
         (In IDR Million)

         VAT                                                                            61,807                      71,180                89,233

         Income Tax                                                                    262,075                    394,805                 315,380

         Corporate Income Tax                                                          337,764                     544,156                469,261

         Other Taxes                                                                    39,702                      28,311                29,297

         Total                                                                         701,348                   1,038,452                903,171




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 Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                 and Analysis                Responsibility




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                                                               With   an   innovative    approach           based
                                                               on sustainable principles and values,
                                                               Adira Finance has achieved remarkable

        Economic                                               performance
                                                               commitment
                                                                                 that
                                                                                  to
                                                                                        reflects
                                                                                        responsible
                                                                                                        a    deep
                                                                                                              and

        Performance
                                                               sustainable business practices.


                                                               It is undeniable that one of the supporting
                                                               factors for the improvement in Adira
                                                               Finance's economic performance is the
                                                               increasingly   massive    development            of
                                                               the automotive industry in Indonesia.
        The continuously improving                             However, the ability to adapt quickly is key
        economic performance is                                for Adira Finance to effectively leverage
                                                               this momentum and position itself to
        evidence of Adira Finance’s                            support growth within the industry.
        commitment to driving
                                                               As one of the leading players in the
        growth and financial inclusion
                                                               automotive financing industry in the
        in Indonesia, in line with                             country, Adira Finance continues to play
        sustainable values.                                    an active role in supporting consumers
                                                               and    business     partners        to       create
                                                               sustainable growth opportunities. The
                                                               positive performance achieved by Adira
                                                               Finance is evident through the annual
                                                               increase in new financing. The company
                                                               has successfully developed its financing
                                                               portfolio, provided better services to
                                                               customers, and met various financing
                                                               needs across different economic sectors.
                                                               This is tangible evidence that Adira
                                                               Finance has positioned itself as a strong
                                                               pillar supporting economic growth.




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                                                             Highlights                    Report      Profile     Discussion    Governance     and Social         Data
                                                                                                                  and Analysis                Responsibility




On    the     other     hand,     Adira     Finance         also          Adira Finance has also diversified its sources of
demonstrates positive economic achievements                               funding through sustainable support from Joint
through a relatively stable operational cost burden.                      Financing. This is a smart step that enables the
This reflects efficiency in resource management                           company to mitigate financial risks and ensure
that leads to sustainable growth. With a focus on                         access to the necessary resources to support
tight cost control, the company has been able to                          operational activities sustainably.
allocate resources wisely to achieve sustainability
goals as well as profitability.




                Economic Value of Year
                                                                          2021                             2022                               2023
                   (In Billion Rupiah)

 Economic value generated [GRI 201-1]

 Income                                                                              8,653.1                      8,340.4                               9,507.9

 Economic Value Distributed

 Operating Expenses                                                                  1,643.5                       1,320.9                               1,338.9

 Employee Expenses                                                                    2,101.9                     2,304.4                                2,419.7

 Dividends                                                                               513                            607                                    803

 Contribution to the government (Tax, Contribution, etc.)                              701.3                       1,038.5                                 903.2

 Social Investment (CSR costs)                                                          12.2                            16.8                                   8.2

 Total Economic Value Distributed                                                    4,968.9                       5,287.6                              5,473.0

 Economic Value Retained                                                             3,684.2                       3,052.2                             4,034.9




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                  Transformation Towards Sustainable Mobility


             Adira Finance has been actively supporting                      In addition to these measures, Adira Finance
             the development of the electrification era in                   has allocated a large subsidy of Rp12 million per
             Indonesia. Through an innovative program at                     unit to support the growth of electric vehicles
             IIMS 2023, Adira Finance succeeded in increasing                in Indonesia. This move is in line with the
             public interest in electric vehicles by offering                company's focus on electric vehicle financing
             affordable      down      payments         and     attractive   since   November      2022.   With    significant
             incentives for consumers who want to switch.                    financing growth in 2022, Adira Finance is
             In   addition,     partnerships        with       automotive    strongly committed to accelerating the growth
             communities such as FK30 reinforced Adira                       of the electric vehicle market by supporting
             Finance's commitment to providing financial                     the government's electrification program. In
             solutions that suit consumers' needs, including                 addition, as an Official Multifinance Partner IIMS
             waterless car wash facilities and free AC checks.               2023, Adira Finance also strengthens its role in
             Adira Finance also provided 10,000 Adirapoin                    supporting the development of electric vehicles
             cashback through the Adiraku application as a                   in Indonesia.
             token of appreciation to loyal customers.




                  Adira Finance continues to achieve positive electricity financing
                  performance in 2023 with an achievement of IDR 189 billion

             Adira Finance continues its commitment to                       Furthermore, overall Adira Finance managed
             support the growth of battery-based vehicles in                 to keep its consolidated NPF rate at 1.9% and
             Indonesia through 2023.                                         maintained good credit ratings from rating
                                                                             agencies such as Moody's and Fitch Rating in
             Positive developments in the electric vehicle                   2023. With positive economic growth and stable
             market have driven Adira Finance's achievement                  inflation trends, Adira Finance is optimistic
             of Rp189 billion in electric vehicle financing until            that it will continue to experience positive
             December 2023. Electric motorcycle and car                      business growth. In addition, Adira Finance
             financing respectively contributed 35% and 65%                  also ran various activities, including Adira
             of the Company's total electricity financing.                   Festival, to strengthen collaboration with their
                                                                             stakeholders.




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                                                Highlights                 Report      Profile     Discussion    Governance     and Social        Data
                                                                                                  and Analysis                Responsibility




   Adira Finance Drives Electric Vehicles Growth with Down
   Payment Subsidies and E.V. Expo

Adira Finance recently organized Indonesia's                 electric vehicles as an environmentally friendly
first Sobat Expo Special Electric Vehicle (EV), held         alternative future. In addition, the company
at Rita SuperMall Purwokerto. The exhibition not             collaborates with the government to maintain
only showcased various types of electric vehicles,           environmental sustainability. With potential
but also offered a down payment subsidy of                   government support and subsidies of up to Rp7
Rp2.5 million to consumers who purchased                     million for electric vehicle businesses, it is hoped
electric motors. This is one of Adira Finance's              that the adoption of these environmentally
commitments to support sustainability. With                  friendly vehicles can be accelerated, making
this step, Adira Finance contributes to reducing             them a top choice for people who care about
carbon emissions and supports the use of                     the environment.




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                                                               MACROECONOMIC 2024
                                                               The world economy is expected to remain
                                                               under pressure in 2024, at least in the first

        Business Prospect                                      half of the year, as the lingering effects of
                                                               various variables from 2023 persist. These
                                                               include elevated consumer prices, tight
                                                               monetary policy, geopolitical tensions,
                                                               and worsening global climate. Into the
                                                               second half, however, central banks, led
                                                               by the U.S. Federal Reserve, may start to
                                                               trim their interest rates. Lower rates will
                                                               significantly boost household spending
        High interest rates and the                            and thus help the economy expand in the
        prices of essential goods for                          second half of 2024.

        the public still overshadow                            Meanwhile, in Indonesia, as the inflation
        the economic growth                                    rate has re-entered Bank Indonesia’s
                                                               target range, interest rates are potentially
        prospects in the first semester
                                                               set to be lowered in 2024. Additionally,
        of 2024. Nevertheless, the                             the general election in the first quarter
        inflation rate is expected                             of    2024     can   stimulate    household
                                                               consumption and government spending.
        to decrease; therefore, it
        is anticipated that in the                             Based on the 2024 State Budget (APBN),

        second semester of 2024, the                           the Indonesian economy is projected to
                                                               grow by 5.2% (yoy) in 2024, slightly higher
        central bank (BI) will lower                           than the economic growth projection for
        the benchmark interest rates.                          2023, which stands at 5.0% (yoy). Inflation
                                                               is expected at 2.8% (yoy), which is within
        Consequently, as interest                              the target range of Bank Indonesia,
        rates turn lower, the economic                         while the exchange rate of the Rupiah is
        outlook will improve,                                  projected to remain stable at IDR15,000
                                                               per US dollar.
        especially for the automotive
        and financing industries.                              Other     macroeconomic          assumptions
                                                               related to the 2024 State Budget include
        In addition, the general
                                                               a    10-year    Government    Bond     (SUN)
        election will also help boost                          interest rate of 6.7%, a projected price
        household and Government                               of Indonesian crude oil at US$82 per
                                                               barrel, and crude oil and gas lifting at
        spending through increases                             635 thousand barrels per day and 1.03
        in economic activities. Overall,                       million barrels of oil equivalent per day,

        the global and domestic                                respectively.

        economies are still expected
        to grow in 2024.




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                                                                                                               and Analysis                Responsibility




State Revenue is projected to be at IDR2,802.3                           Government Spending worth IDR2,467.5 trillion
trillion, which consists of Tax Revenue worth                            and        Regional        Government                Spending                worth
IDR2,309.9 trillion and Non-Tax Revenue worth                            IDR857.6 trillion. Nominally, the Budget Deficit will
IDR492 trillion. State Spending is projected to be                       be IDR522.8 trillion, or 2.29% of GDP and will be
at IDR3,325.1 trillion, which is allocated as Central                    financed through debt.



The following are the base assumptions of macroeconomic variables set in the State Budget for 2024:
                                                                                                  National Budget                National Budget
                                        Indicator
                                                                                                    Draft 2024                        2024

 Economic Growth (%, yoy)                                                                                               5.3                                  5.3

 Inflation Rate (%, yoy)                                                                                                3.3                                  3.6

 Exchange Rate (IDR/US$)                                                                                          14,750                              14,800

 SUN 10-year Yield (%)                                                                                                  7.9                                  7.9

 Indonesia’s Crude Oil Prices (US$/barel)                                                                               90                                    90

 Crude Oil Lifting (thousand barrel per day)                                                                          660                                   660

 Natural Gas Lifting (million barrel equivalent per day)                                                            1,050                                   1,100
Source: Indonesia Ministry of Finance



AUTOMOTIVE AND FINANCING INDUSTRY
Based on data from Gaikindo, car sales decreased by 4% in 2023 to 1 million units. Meanwhile, based on
data from AISI, domestic sales of motorcycles increased in 2023 to 6.2 million units from 5.2 million units in
2022. Car sales dropped due to a slowdown in the automotive market in the second half of 2023 as a result
of high-interest rates, slowing economic growth.




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        On the other hand, sales of electric vehicles (EVs) for   •   Increase customer retention by offering loyalty
        both two-wheelers and four-wheelers significantly             and referral programs, as well as conducting
        increased in 2023, both EVs and hybrid EVs. This              cross-selling   based    on   needs   to   existing
        increase aligns with the government issuing tax               consumers. Thus providing a better customer
        incentives for EV sales. In 2024, the increase in             experience to support the growth of the
        interest in the use of EV is predicted will continue,         Company’s financing
        especially if the government continues to enforce         •   Accelerate digitalization within the Company
        tax incentives.                                               and its ecosystem to improve business efficiency
                                                                      and effectiveness such as performing digital/
        As inflation and interest rates are projected to              automation processes and investing in digital
        decrease, demand for cars and motorcycles is                  platform (Adiraku, momobil.id, momotor.id,
        also predicted to increase. In addition, increased            dicicilaja.co.id and etc).
        economic activities due to general elections will         •   The Company will continue to manage its asset
        also positively impact the automotive industry.               quality to keep the NPL ratio under control by
        Gaikindo forecasts car sales to reach 1.1 million,            applying prudent risk-management principles.
        while AISI forecasts sales of motorcycles will reach      •   Secure and manage sufficient liquidity to fund
        6.2 million to 6.5 million units.                             business requirement and to meet all financial
                                                                      obligations.
        In line with the automotive industry, the financing
        industry is also expected to improve in 2024,             POTENTIAL MATTERS IMPACTING
        particularly after Bank Indonesia starts to lower its     BUSINESS SUSTAINABILITY
        interest rate. APPI projects that the growth of the       Adira Finance does not record any factors that
        multifinance industry will remain positive in 2024,       could significantly affect the Company’s business
        with financing growth ranging between 12% and             continuity in the long term in the financing
        13% (yoy), supported by the growth of investment          industry. Following the end of the COVID-19
        financing, multipurpose financing, and working            pandemic, various new challenges have emerged,
        capital financing.                                        such as elevated consumer prices, high interest
                                                                  rates, slower economic growth, and geopolitical
        ADIRA FINANCE BUSINESS STRATEGY IN                        uncertainties. These factors may have an impact
        2024                                                      on the automotive and financing industries, which
        In 2024, Adira Finance will implement several             are part of Adira Finance's business ecosystem.
        strategies and policies to maintain its business
        performance which includes:                               In connection with these challenges, Adira Finance
        •    The Company will strengthen and gain market          continues its commitment to implementing its
             share in the automotive business through             strategies and policies regarding more selective
             product diversification and by providing various     financing disbursements and maintaining asset
             attractive sales programs for customers, as          quality. To obtain high-quality financing growth,
             well as strengthening good relations with our        Adira Finance consistently applies its prudent
             dealers.                                             risk management principle by increasing the
        •    Expand networks to non-automotive businesses         standards for financing approval.
             by continuing to diversify the products offered
             to support business growth such as durables
             and multipurpose loans




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                                                                                                               and Analysis                 Responsibility




MANAGEMENT ASSESSMENT FOR                                               In terms of securing its funding needs, the
OVERSEEING SIGNIFICANT ISSUES                                           Company has continued to diversify its funding
POTENTIALLY IMPACTING COMPANY’S                                         sources through continuous support of joint
BUSINESS SUSTAINABILITY                                                 financing with its parent company, Bank Danamon
Periodically, Adira Finance conducts evaluation of                      and obtaining external borrowings including bank
strategic plans and assessment of the Company’s                         loans and bonds. Adira Finance also has good
ability   to   achieve   its   targets     and    business              credit-rating standings, namely idAAA (Triple A;
continuity. Until the publication of the 2023                           Stable Outlook) from domestic rating agency
annual report, there were no findings on risks that                     Pefindo and investment grade ratings of Baa1
could materially impact the Company’s ability to                        from the international rating agency Moody’s and
maintain its business sustainability.                                   BBB from Fitch Ratings; hence that the Company
                                                                        can strengthen access to secure funding from
Adira Finance continues to implement various                            domestic and foreign markets.
efforts   in   managing        potential    factors      that
significantly impact business continuity, one of                        In addition to solid funding support, Adira Finance
which is by preparing and publishing financial                          consistently develops its information technology
statements based on the latest and sustainable                          and        digital        innovation          to       support           business
Financial Accounting Standards. Based on the                            development                by      incorporating                sophisticated
performance      achievement       during        2023    and            technologies such as Artificial Intelligence (AI)
the Company’s track record, the Management                              and Machine-Learning (ML). This is line with
has considered that Adira Finance’s business                            customer behavior changes towards digital and
continuity in the future is still good. The positive                    the increasingly competitive financing industry.
growth of the automotive and financing industry
in 2023 is expected to continue in 2024. In addition,                   ASSUMPTIONS USED BY MANAGEMENT
the Management believes that various stimulus                           IN THE ASSESSMENT
and incentives provided by the Government to                            Several factors influence the assessment of the
support the economy, particularly the automotive                        Company’s             management                  in     managing                    risks
and financing industries, have helped boost the                         that affect business activities, including global
Company’s performance in 2023.                                          and domestic macroeconomic developments,
                                                                        financing            industry           conditions,                 operational
As one of the leading financing companies in                            performance, financial performance, liquidity and
Indonesia with a strong track record and reliable                       solvency levels, governance implementation, and
reputation, Adira Finance is expected to be able                        legal cases faced by the Company.
to maintain business continuity in the future. In
addition, the diversification of financing products
towards    the    non-automotive         segment        allow
the Company to reduce concentrated risk on
automotive industry. Ultimately, this will expand
the Company’s customer base.




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 04
  CORPORATE
  GOVERNANCE
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 Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                 and Analysis                Responsibility




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        Table of Contents
         Corporate Governance Report                           144   Corporate Governance Committee                           220
         Corporate Governance Structure of Adira Finance       148   Corporate Secretary                                      220
         Corporate Governance Policy                           150   Internal Audit                                           221
         General Meeting of Shareholders                       154   Compliance Function                                      221
         Sustainability Management                             158   Internal Control System                                  223
         Board of Commissioners                                162   Public Accountant                                        224
         Independent Commissioner                              164   Risk Management                                          224
         Board of Directors                                    170   Procurement of Goods and Services                        226
         Management Contract                                   176   Dividend Policy                                          230
         Executive Committee                                   192   Provision of Funds for Related Parties                   380
         Relationship Between the Board of Commissioners       198   Provision of Funds for Social and Political Activities   381
         and the Board of Directors
                                                                     Contribution to the Country                              381
         Meeting of The Board of Commissioners                 213
                                                                     Policy on the Rights of Creditors                        382
         Joint Meetings of the Board of Commissioners and      213
                                                                     Customer/Consumer Protection Policy                      382
         Board of Directors
                                                                     Corporate Ethics                                         384
         Meeting of the Board of Directors                     215
                                                                     Conflict of Interest Management and Relationships        388
         Diversity in the Composition of the Board of          216
                                                                     with Related Parties
         Commissioners and Board of Directors
                                                                     Prevention of Insider Transactions                       389
         Performance Assessment of the Board of                217
         Commissioners and Board of Directors                        Gratuity Control                                         389
         Remuneration for the Board of Commissioners,          217   Anti-Corruption Policy                                   390
         Board of Directors and Committees Under the
                                                                     Fraud Control                                            392
         Board of Commissioners
                                                                     Company Legal Issues                                     397
         Board of Commissioners Support                        218
                                                                     Administrative Sanctions from Regulators                 405
         Secretary of the Board of Commissioners               218
                                                                     Access to Company Information and Data                   406
         Audit Committee                                       218
                                                                     Corporate Governance Assessment                          406
         Risk Monitoring Committee Report                      219
                                                                     Report of Sharia Governance                              412
         Nomination and Remuneration Committee                 219




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                        Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                        and Analysis                Responsibility




GOOD CORPORATE

GOVERNANCE
The application of the principles of Good
Corporate Governance is intended to be
used as a guide and practical reference
for each component at all levels of the
Company.




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                                                               CORPORATE GOVERNANCE
                                                               REPORT


        Corporate                                              To       implement          Good
                                                               Governance, the Company has made
                                                                                                    Corporate



        Governance
                                                               various       policies,      among          others,
                                                               the      Guidelines    of    Good    Corporate
                                                               Governance, Code of Ethics, Charter of
                                                               the Board of Commissioners, Charter
                                                               of the Board of Directors, Charter of
                                                               the Committee under the Board of
                                                               Commissioners, the Guidelines of Internal
                                                               Audit and other guidelines to ensure the
                                                               comprehensive implementation of Good
                                                               Corporate Governance on each level.
                                                               These policies are regularly reviewed to
                                                               adapt the current situation, both related
                                                               to prevailing laws as well as best practice
                                                               of Corporate Governance.


                                                               GCG MILESTONE
                                                                2004      • Adira Finance performed IPO;
                                                                          • Adira Finance appointed Corporate
                                                                            Secretary
                                                                          • Establishment of Audit Committee
                                                                          • Establishment of Risk Management
        During this time, the                                               Committee
                                                                          • Establishment of Nomination
        Company has also made the                                           Committee
                                                                          • Establishment of Remuneration
        implementation of Good                                              Committee
                                                                          • Major part of the Company’s shares
        Corporate Governance as one                                         was acquired by PT Bank Danamon
                                                                            Indonesia Tbk.

        of the work indicators, as well                         2005      • Merger of Audit Committee and
                                                                            Risk Management Committee
        as making continuous efforts                                        into Audit and Risk Management
                                                                            Committee
        to foster the implementation                                      • Merger of Remuneration
                                                                            Committee and Nomination
        of the code of ethics and                                           Committee

        principles of Good Corporate                            2006      Adira Finance issued Corporate
                                                                          Governance Guidelines

        Governance as the Company's                             2008      • Charter of the Board of
                                                                            Commissioners
        values and culture that is                                        • Charter of the Nomination and
                                                                            Remuneration Committee
        embedded in all employees of                             2011     • Segregation of Audit and Risk

        the Company.                                                        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




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2014   Implementation of Financial Services Authority (OJK) Regulation No. 30/POJK.05/2014 concerning
       Application 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 Number 30/
         POJK.05/2014 on the Implementation of Good Corporate Governance Principles for Financing Company;
       • Revision of Charter of the Anti-Money Laundering and Terorist Financing Prevention Program Implementation
         Guidelines;
       • 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
         Proliferation of Waepons of Mass Destruction;
       • The Company won Top 50 Biggest Mid Cap of Public Listed Companies Award from Indonesian Institute for
         Corporate Directorship at the 14th IICD Corporate Governance Awards 2023.




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        Objectives of The Implementation of                                       The objectives of the implementation of Good
        Corporate Governance                                                      Corporate Governance are as follows:
        The        implementation           of     Good         Corporate         •    optimizing corporate values to each Company’s
        Governance principles is intended to be used as                                leader and employee through the improvement
        practical guide and reference for each component                               of transparency, accountability, responsibility,
        at all the Company’s levels. Such implementation                               independence and equality as well as fairness
        is done through the following matters:                                         with the purpose of assisting the Company
        •     establishing strategic objectives and a series                           to achieve better competition at national and
              of    corporate      values        communicated           and            international levels, and through the creation
              implemented in all the Company’s organization;                           of conducive environment for investment;
        •     establishing the limits of clear responsibility                     •    improving     the    organization    management
              and accountability for the company’s internal                            to be more professional, transparent and
              instruments;                                                             efficient, as well as strengthening all functions
        •     establishing guidelines to the application of                            and improving impartial nature in the Board of
              standard ethics, values, objectives, strategies                          Commissioners, the Board of Directors and the
              and supervisory environment;                                             General Meeting of Shareholders to improve
        •     providing guidelines of strong internal control                          the Company’s performance;
              system, including internal and external audit                       •    encouraging     shareholders,       members       of
              functions, with risk management function and                             the Board of Commissioners and Board of
              independent compliance of business units and                             Directors, in decision-making and actions, to
              by the application of appropriate checks and                             apply high moral values and compliance with
              balances mechanism;                                                      all laws and regulations as well as the awareness
        •     providing special guidelines for risk monitoring,                        concerning corporate social responsibility of
              wherein there is a possibility of conflict of                            the stakeholders;
              interests,     including      business       relationship           •    realizing the satisfaction of all the Company’s
              with affiliates, shareholders, commissioners,                            stakeholders.
              directors, and senior officials.
                                                                                  Until now, the Company has established the
                                                                                  implementation of Good Corporate Governance
                                                                                  as one of the work indicators. The Company
                                                                                  also puts in continuous efforts to develop the
                                                                                  implementation of the code of ethics and Good
                                                                                  Corporate Governance principles as the inherent
                                                                                  culture and value for the Company’s employees.




        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                        b. Implementation of the                       or
               the implementation of Good                         guidelines;                              b. Assessment by independent
               Corporate Governance;                           c. Internalization of the                      party.
            c. Preparation of the guidelines.                     guidelines.




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                                                                                                       and Analysis                Responsibility




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                       The Board of                                            The Board of
             Board                               Directors                                             Commissioners




                                           Credit Committee                                          Audit Committee



                                     Risk Management Committee                              Risk Monitoring Committee



                                                                                           Nomination & Remuneration
                                    Assets and Liabilities Committee
                                                                                                  Committee


                                    Information Technology Steering
                                                                                        Corporate Governance Commiittee
                                              Committee



                                          Internal Audit Unit




                                        Compliance & AML Unit
                                                                                                            Supporting Organs


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
                                         Guidelines



   Corporate Governance
    Guidelines & Charter
                                       Management’s Policy                                             Code of Ethics




                                       System & Procedure



All policies have been published through the Company’s website.




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        Internalization of The Corporate                                   •    GCG Guidelines are displayed on the Company’s
        Governance Policiy                                                      official website for the stakeholders to read and
        The Company sees the importance to do some                              learn;
        efforts so that the Company’s Good Corporate                       •    In each of the Company's Annual Reports, the
        Governance (GCG) principles are not learnt only                         report on the implementation of GCG is one
        by Adira Finance leaders and employees, but they                        part that becomes the main concern of the
        are also expected to be a unique culture to all                         Company. This section usually gets the most
        stakeholders of Adira Finance.                                          portion in terms of the number of pages. This
                                                                                means that apart from being a manifestation
        Therefore, the Company’s management prepares                            of the Company's transparency principle, it is
        programs to internalize Adira Finance’s GCG                             also intended that every stakeholders such as
        principles. The programs are conducted by, among                        shareholders, investors, business partners and
        others:                                                                 other external stakeholders can understand the
        •    Ensuring that every Company’s Regulation                           GCG principles that have been implemented by
             book evaluated biannually always sets forth                        Adira Finance.
             the Company’s code of ethics that are also
             part of the GCG principles applied by Adira                   GENERAL MEETING OF SHAREHOLDERS
             Finance. This is important since Adira Finance’s
             Company Regulation book is always distributed                 The General Meeting of Shareholders (GMS) is the
             to all of Adira Finance’s leaders and employees               Company’s highest instrument with authorities,
             (including in case of any update or change);                  such as approving the amendment of the Articles of
        •    Adira Finance’s GCG principles are one of the                 Association, appointing and dismissing members
             materials delivered to every Adira Finance’s                  of the Board of Commissioners and Board of
             new employee. As it is known that every                       Directors,    approving    the    Company’s      annual
             Adira Finance’s new employee is required to                   report, appointing external auditor, determining
             attend “New Employee Orientation” program                     the usage of the Company’s net profit, and other
             or abbreviated as OKB (Orientasi Karyawan                     activities in accordance with the prevailing laws
             Baru). This program is prepared to introduce                  and regulations and the Company’s Articles of
             Adira Finance to every new employee so that                   Association.
             they comprehend all aspects of Adira Finance,
             including      among        others,     Adira     Finance’s   To increase the shareholders’ attendance rate, the
             history, vision and missions, culture, code of                Company:
             ethics and others;                                            1.   Posts GMS announcement advertisements
        •    The Company’s Board of Directors has regular                       and invitations on at least 1 (one) newspaper
             programs to visit the Company’s business                           in   Bahasa    Indonesia    which    has   national
             networks, where in the program called “Gemba”,                     circulation;
             the Board of Directors provides opportunities                 2. Selects the GMS’ location in an area with easy
             for middle- or low level employees to have                         access for public and private transportation;
             direct communication with top leaders in                      3. Provides facilities to be used accordingly and
             Adira Finance. In this program, Adira Finance’s                    comfortably by the shareholders in the GMS,
             Board of Directors continuously re-explains the                    including good and comfortable meeting
             corporate cultures, including GCG principles at                    rooms,    meeting    materials   based     on   the
             Adira Finance. Generally, the explanation is also                  applicable provisions, and others;
             delivered in actual exemplary forms directly                  4. Provides the power of attorney format for
             experienced by each member of the Board                            shareholders who cannot directly attend the
             of Directors;                                                      meeting.




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                                                                                                                   and Analysis                Responsibility




The attendance rate of shareholders in the Annual GMS from 2019 to 2023 is as follows:


               Year                         2019                  2020                     2021                        2022                       2023

Total attending shareholders               936,386,355           932,352,825             928,092,609                   922,193,178               933.231.307
                                                shares                shares                  shares                       shares                     shares

Attendance percentage (%)                      93.64 %                    93.24 %                   92.81%                   92.22%                      93.32%


Implementation of Adira Finance’s Annual GMS in 2023
In 2023, Adira Finance held the Annual GMS on April 4, 2023 in hybrid (electronically via e-GMS and
physically). All participants who attended 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 in the Company’s
website (www.adira.co.id) and the IDX website (www.idx.co.id).


Annual GMS on April 4, 2023 [GRI 2-10]
Adira Finance’s Annual GMS on April 4, 2023 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 Company'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 GMS Plan was submitted to OJK on
of the GMS to be submitted to OJK no later than 5 working                    February 17, 2023, 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 GMS Plan was submitted on
the Company’s Articles of Association require that the                       February 24, 2023 or 14 calendar days prior the date of
announcement of GMS plan should be made 14 calendar days                     GMS Invitation without taking into account the date of
prior the date of the GMS Invitation without taking into account             Announcement/Notification and Invitation through:
the date of the Announcement and the date of the Invitation.
                                                                             a. IDX official website;
In addition, OJK Regulation Number 15/POJK.04/2020 also                      b. KSEI website as e-GMS provider; and
specifies that the announcement should be made through:                      c. the Company’s official website (www.adira.co.id) in
a. e-GMS Provider’s website;                                                    Indonesian and English.
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
prevailing during the GMS states that the GMS Invitation shall               13, 2023, or 21 calendar days prior the date of GMS Invitation
be made within 14 days prior the GMS convention, while OJK                   without taking into account the Invitation date and GMS
Regulation Number 15/POJK.04/2020 states that the GMS                        date. The Invitation was made through:
Invitation shall be made within a period of at least 21 days prior           a. IDX 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
                                                                                Indonesian and English.




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                                       Provision                                                   Implementation

         In addition, OJK Regulation No. 15/POJK.04/2020 also specifies      This Invitation has covered:
         that the Invitation should be made through:                         a. Convention date is April 4, 2023;
         a. e-GMS Provider’s website;                                        b. Convention time: 10.00 Western Indonesia Time
         b. Stock Exchange’s official website;                               c. Convention place is in Ballroom B, Ayana Midplaza,
         c. public company’s official website, in Indonesian and foreign        Jakarta, Jl. Jend. Sudirman Blok 10-11, Jakarta Pusat 10220;
            languages, provided that the foreign language used is at least   d. Provisions on the shareholders entitled to attend the
            English.                                                            meeting, which were the shareholders registered in the
                                                                                Company’s List of Shareholders or registered with
         OJK Regulation Number 15/POJK.04/2020 also states that the             Indonesian Central Securities Depository (KSEI) on
         Invitation must consist of the following information:                  March 10, 2023; and
         a. Convention date;                                                 e. Meeting agenda, including the description for each
         b. Convention time;                                                    agenda, which was 8 meeting agendas and the
         c. Convention venue;                                                   description; and.
         d. Provisions on the shareholders entitled to attend the 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   GMS convened.
            Invitation until to its convention date.

                                                                  GMS Convention

         UUPT, OJK Regulation Number 15/POJK.04/2020, and the                Annual GMS was convened on April 4, 2023 in Ballroom
         Company’s Articles of Association require the GMS to be held        B, Ayana Midplaza, Jakarta, Jl. Jend. Sudirman Blok 10-11,
         at the Company’s domicile or the place where the Company            Jakarta 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 head office is
         located in South Jakarta.

                                                       Notification of Summary of GMS Minutes

         OJK Regulation Number 15/POJK.04/2020 requires the                  On April 5, 2023 or 1 business day after the GMS Convention,
         Announcement of GMS Minutes to be announced publicly 2              the GMS minutes were submitted to OJK and advertised in
         business days after the GMS at the latest and its announcement      Investor Daily Indonesia which having national distribution
         proof shall be submitted to the OJK latest 2 business days since    in Indonesian.
         the announcement.




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                                                                                                   and Analysis                Responsibility




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

 Risk Monitoring Committee

 Krisna Wijaya                                           Chairman                                                      Present

 Manggi Taruna Habir                                         Member                                                    Present

 Rio Erriad                                                  Member                                       Present via Zoom Webinar

 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 can vote. Each 1 share gives the shareholder
the right of 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.




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        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                933,0216,607      14,300    400 shares   The GMS approval has
            financial year ending December 31, 2022;                       shares or   shares or   or 0,00004%   been set forth in the Deed
         2. Ratify the Company's financial statements for the            99.99842%     0.00153%                  of AGMS Minutes No. 10
            financial year ending on December 31, 2022 which                                                     on April 04, 2023, drawn
            have been audited by the Public Accounting Firm                                                      up before Mala Mukti, S.H.,
            Imelda & Rekan (a member firm of Deloitte Asia                                                       LL.M.
            Pacific and Deloitte Global Network), as contained in
            the Independent Auditor's Report No. 00012/2.1265/
            AU.1/09/0849-1/1/II/2023, dated February 8, 2023 with
            unmodified opinion;
         3. Ratify the Annual Monitoring Report of the Company's
            Board of Commissioners for the financial year ending
            December 31, 2022; and
         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           933,216,607       14,300    400 shares   • approximately 1%
         2022 fiscal year of IDR1,605,555,430,051 with the following      shares or    shares or   or 0.00004%     of the net profit or
         details:                                                       99.99842%      0.00153%                    IDR16,055,554,300
         1. approximately 1% of the net profit or                                                                  already set aside
            IDR16,055,554,300 is set aside as a Reserve Fund                                                       as a Reserve Fund,
            so that the entire Reserve Fund of the Company                                                         so that the entire
            becomes IDR223,137,478,936;                                                                            Reserve Fund of the
         2. approximately 50% of the Company’s net profit or                                                       Company becomes
            IDR803,000,000,000 or IDR803 per share, will be paid                                                   IDR223,137,478,936.
            as dividends for the 2022 fiscal year, with the following                                            • Dividend payment
            conditions:                                                                                            which was 50% of
            a. dividends will be paid to shareholders whose                                                        the Company’s net
               names are registered in the Register of                                                             profit of 2022 ficsal
               Shareholders on April 17, 2023, at 16:00 WIB                                                        year or amounted of
               (Western Indonesian Time) (hereinafter referred to                                                  IDR803,000,000,000
               as the “Recording Date”) and will be paid on the                                                    (IDR803 per share) was
               May 4, 2023, (hereinafter referred to as “Payment                                                   made on May 4, 2023.
               Date”);
            b. on dividends for the 2022 fiscal year, the Board of
               Directors will withhold dividend tax in accordance
               with the tax regulations that apply to shareholders;
            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.




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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

Third Meeting Agenda

Appointed Elisabeth Imelda, as a Public Accountant and              933,215,107           15.800      400 shares          Elisabeth Imelda, as
Imelda & Rekan (a member firm of Deloitte Asia Pacific               shares or         shares or            atau          a Public Accountant
and Deloitte Global Network) as a Public Accounting                 99.99826%          0.00169%        0.00004%           and Imelda & Rekan (a
Firm registered with the Financial Services Authority, to                                                                 member firm of Deloitte
conduct an audit/examination of the Company’s books                                                                       Asia Pacific and Deloitte
or records for the financial year 2023 with an audit fee                                                                  Global Network) as a
of IDR1,600,000,000 (one billion and six hundred million                                                                  Public Accounting Firm
Rupiah) excluding taxes and out of pocket expenses                                                                        registered in Financial
and to perform Audit Upon Procedure (AUP) Acivities                                                                       Services Authority,
Application of the Precautionary Principle (KPPK) for                                                                     conducted an audit
the year ending December 31, 2023 with a service fee of                                                                   for 2023 Financial
IDR75,000,000.                                                                                                            Report with an audit
                                                                                                                          fee of IDR1,600,000,000
                                                                                                                          excluding taxes and out
                                                                                                                          of pocket expenses and
                                                                                                                          perform AUP KPPK for the
                                                                                                                          year ending December 31,
                                                                                                                          2023 with service fee of
                                                                                                                          IDR75,000,000.

Fourth Meeting Agenda

1. a. Determine the amount of tantiem to be distributed           933,180,407             36,900            14,000        1) The distribution of
      to members of the Company’s Board of Directors                shares or          shares or         shares or           salary and allowances as
      for the 2022 financial year in the amount of                 99.99455%           0.00395%          0.00150%            well as the distribution
      IDR18,234,461,538, - including tax;                                                                                    of tantiem for each
   b. Determined that the salaries and benefits of all                                                                       member of the Board
      members of the Company’s Board of Directors                                                                            of Directors of the
      for the 2023 financial year are in the amount of                                                                       Company has already
      IDR36.953.646.478, - including tax; and                                                                                carried out according
   c. Granting authority to the President Commissioner                                                                       to GMS Decision and
      of the Company to determine the distribution                                                                           recommendation
      of the amount of salary and allowances as well                                                                         of the Nomination
      as the distribution of tantiem, for each member                                                                        and Remuneration
      of the Board of Directors of the Company based                                                                         Committee on March 10,
      on the recommendation of the Nomination and                                                                            2023;
      Remuneration Committee Number 005/ADMF/                                                                             2) The distribution of
      KNR/III/23, dated March 10, 2023.                                                                                      salary or honorarium
                                                                                                                             and allowances as well
2. a. Determine the amount of tantiem to be distributed                                                                      as the distribution
      to the Company’s Board of Commissioners for the                                                                        of tantiem for each
      2022 financial year in the amount of IDR1,303,571,429,                                                                 member of the Board
      including tax;                                                                                                         of Commissioner
   b. Determine the amount of salary or honorarium and                                                                       has already carried
      allowances for all members of the Company’s Board                                                                      out according to
      of Commissioners for the 2023 financial year in the                                                                    GMS Decision and
      amount of IDR7,849,372,096, - including tax; and                                                                       recommendation
   c. Granting authority to the President Commissioner                                                                       of the Nomination
      of the Company to determine the distribution of the                                                                    and Remuneration
      amount of salary or honorarium and allowances and                                                                      Committee on Mach 10,
      bonuses for each member of the Company’s Board                                                                         2023;
      of Commissioners based on the recommendation                                                                        3) The distribution of
      of the Nomination and Remuneration Committee                                                                           salary or honorarium
      Number 004/ADMF/KNR/III/23, dated March 10,                                                                            and/or allowances
      2023.                                                                                                                  for each member of
                                                                                                                             Sharia Supervisory
3. Approved the delegation of authority to the Board of                                                                      Board has already
   Commissioners to determine the salary or honorarium                                                                       carried out according
   and/or allowances for the 2023 financial year for each                                                                    to GMS Decision and
   member of the Company’s Sharia Supervisory Board                                                                          recommendation
   based on the recommendation of the Nomination                                                                             of the Nomination
   and Remuneration Committee Number 006/ADMF/                                                                               and Remuneration
   KNR/III/23, dated March 10, 2023.                                                                                         Committee on March 10,
                                                                                                                             2023.




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                                                                                           Total
                                   Proposal                                                                                Realization
                                                                            Agree        Abstain      Disagree

         Fifth Meeting Agenda

         1. a. Accepting resignation Mr. Yasushi Itagaki from              933,215,107      15.800    400 shares   The composition of the
               his position as President Commissioner of the                shares or    shares or   or 0.00004%   Board of Commissioners
               Company, which came into effect since the closing            99.9998%      0.0016%                  and Board of Directors of
               of the Meeting, by thanking him for his contribution                                                the Company after the
               that have been provided to the Company;                                                             Annual GMS on April 4,
            b. Approve the appointment of Mr. Daisuke Ejima                                                        2023 is as follows:
               as President Commissioner the Company, which
               is effective from the date of passing the Fit and                                                   Board of Commissioners :
               Proper Test from the Financial Services Authority                                                   President Commissioner:
               on his appointment as President Commissioner of                                                     Daisuke Ejima (effective
               the Company, for the remaining term of office of                                                    since the date of passing
               the current members of the Company’s Board of                                                       the Fit and Proper Test
               Commissioners; and                                                                                  from the Financial
            c. Approve the appointment of Mr. Denny Riza Farib as                                                  Services Authority);
               Director of the Company, effective from the date of                                                 Independent
               passing the Fit and Proper Test from the Financial                                                  Commissioner : Krisna
               Services Authority for his appointment as Director of                                               Wijaya;
               the Company, for the remaining term of office of the                                                Independent
               current members of the Board of Directors of the                                                    Commissioner :
               Company.                                                                                            Manggi Taruna Habir;
                                                                                                                   Commissioner : Eng Heng
            Thus, the composition of the Board of Commissioners                                                    Nee Philip;
            and Board of Directors of the Company is as follows:                                                   Commissioner :
                                                                                                                   Congsin Congcar; and
         Board of Commissioner                                                                                     Commissioner : Hafid
         President Commissioner   : Daisuke Ejima                                                                  Hadeli
         			 (effective since the
         		 date of passing the Fit                                                                                Board of Directors :
         			 and Proper Test from                                                                                  President Director : I
         			 the Financial Services                                                                                Dewa Made Susila;
         			Authority);                                                                                            Director : Swandajani
         Independent Commissioner : Krisna Wijaya;                                                                 Gunadi;
         Independent Commissioner : Manggi Taruna Habir;                                                           Director : Niko Kurniawan
         Commissioner             : Eng Heng Nee Philip;                                                           Bonggowarsito;
         Commissioner             : Congsin Congcar; and                                                           Director : Harry Latif;
         Commissioner             : Hafid Hadeli;                                                                  Director : Jin Yoshida; and
                                                                                                                   Director : Denny Riza Farib
         Board of Directors:                                                                                       (effective since the date of
         President Director : I Dewa Made Susila;                                                                  passing the Fit and Proper
         Director           : Swandajani Gunadi;                                                                   Test from the Financial
         Director           : Niko Kurniawan                                                                       Services Authority);
         			Bonggowarsito;
         Director           : Harry Latif;                                                                         with a term of office
         Director           : Jin Yoshida; and                                                                     that will end until the
         Director           : Denny Riza Farib                                                                     closing of the 3rd (third)
         			 (effective since the date of passing                                                                  Annual General Meeting
         			the Fit and Proper Test from the                                                                       of Shareholders after
         			 Financial Services Authority)                                                                         this Meeting, namely the
                                                                                                                   financial year ending on
            with a term of office that will end until the closing of the                                           December 31, 2023, which
            3rd (three) Annual General Meeting of Shareholders                                                     will be held in 2024.
            after this Meeting, namely the financial year ending
            on December 31, 2023, which will be held in 2024,                                                      The changes of the
            without prejudice to the rights of the General Meeting                                                 Company’s data have
            of Shareholders to terminate it (-them) at any time.                                                   been set forth in the Deed
                                                                                                                   of Decision Statement of
         2. Authorize the Board of Directors of the Company to                                                     Annual General Meeting
            declare the resolutions of the Fifth Meeting agenda                                                    of Shareholders Number
            in one or more deed of meeting resolutions made                                                        74 dated October 23, 2023,
            before a Notary, submit notification of changes in the                                                 drawn up before Mala
            Company’s data to the Minister of Law and Human                                                        Mukti, S.H., LL.M., Notary in
            Rights of the Republic of Indonesia.                                                                   Jakarta.




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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

Sixth Meeting Agenda

1. Approve the Board of Directors of the Company to              931,788,654             15,800        1,426,862         GMS approval has been
   conduct a Continuing Public Offering of Bonds and               shares or          shares or        shares or         set forth in the Deed of
   Sukuk with a value of IDR9,000,000,000,000.00 (nine            99.8454%            0.00169%        0.015289%          Annual General Meeting
   trillion Rupiah) and IDR1,000,000,000.00 (one trillion                                                                of Shareholders’ Minutes
   Rupiah);                                                                                                              of PT Adira Dinamika Multi
2. Authorize the Board of Directors of the Company                                                                       Finance Tbk No. 10 dated
   to take all necessary actions in connection with the                                                                  April 4, 2023 drawn before
   Continuing Public Offering of Bonds and Sukuk,                                                                        Mala Mukti, S.H., LL.M.,
   including but not limited to signing deeds before a                                                                   Notary in Jakarta.
   Notary.

Seventh Meeting Agenda

1. Give approval to the Board of Directors of the                 931,775,045            15,800         1,440,462        Make collateral for the
   Company to transfer and/or make collateral for the               shares or         shares or         shares or        Company’s debt assets
   Company's debt assets in the form of Company                   99.84395%           0.00169%         0.015435%         in the form of Company
   receivables which constitute more than 50% (fifty                                                                     receivables which
   percent) but may not exceed 400% (four hundred                                                                        constitute more than 50%
   percent) of the Company's net assets, in order to                                                                     (fifty percent) but may
   guarantee payment of the Bonds to be issued by                                                                        not exceed 400% (four
   the Company and other debts with the following                                                                        hundred percent) of the
   conditions:                                                                                                           Company’s net assets,
   a. joint financing assets between the Company and                                                                     in order to guarantee
      PT Bank Danamon Indonesia Tbk are not included                                                                     payment of the Bonds to
      in the collateralized assets;                                                                                      be issued by the Company
   b. Gearing ratio may not exceed 6.5 x (six point                                                                      and other debts with the
      five times) of total net worth based on the latest                                                                 following conditions:
      financial report that has been audited by a Public                                                                 a) joint financing assets
      Accounting Firm, provided that if the gearing                                                                          between the Company
      ratio has reached 6 x (six times) of total net worth,                                                                  and PT Bank Danamon
      then the Board of Directors of the Company must                                                                        Indonesia Tbk are
      obtain approval from the Company's Board of                                                                            not included in the
      Commissioners and Majority Shareholders;                                                                               collateralized assets;
2. that the action does not violate the terms and                                                                        b) gearing ratio may not
   conditions contained in the agreements between the                                                                        exceed 6.5 x (six point
   Company and third parties; and                                                                                            five times) of total net
3. authorize the Board of Directors of the Company                                                                           worth based on the
   to take all necessary actions in connection with                                                                          latest financial report
   the guarantee of the Company's receivables/bills,                                                                         that has been audited
   including but not limited to signing the fiduciary                                                                        by a Public Accounting
   guarantee deed before a Notary.                                                                                           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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        In addition to deliver some resolutions, there was                  2. Report on the realization of the use of proceeds
        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                  Sukuk Mudharabah IV Phase III of Year 2022.
             from the issuance of Adira Finance Continuous                     -   Total proceeds of Sukuk Mudharabah Public
             Bond V Phase III of Year 2022 where;                                  Offering of IDR300,000,000,000.00;
             -   Total proceeds of Bond Public Offering of                     -   Sukuk Mudharabah Public Offering Cost of
                 IDR1,700,000,000,000.00;                                          IDR1,135,788,769.00;
             -   Bond          Public       Offering           Cost   of       -   Net Proceeds of IDR298,864,211,231,00;
                 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
             -   Use     of    Proceeds       from     Bonds      Public           consumer     financing   related     to    the
                 Offering       until        April     19,     2022   for          Company’s    business    in   the   form    of
                 motor        vehicle   consumer         financing    of           murabahah of IDR298,864,211,231,00.
                 IDR1,694,553,601,131.00.
                                                                            Therefore, the remaining Sukuk Mudharabah
        Therefore, the remaining bond proceeds were                         proceeds were Rp0 or had been fully used. The use
        IDR0 or had been fully used. The use of such                        of such bond proceeds has been in accordance
        bond proceeds has been in accordance with                           with the prospectus and have been reported by
        the prospectus and have been reported by the                        the Company to the Financial Services Authority
        Company to the Financial Services Authority on                      April 19, 2022, through Letter Number 137/ADMF/
        April 19, 2022, through Letter Number 139/ADMF/                     CS/IV/22.
        CS/IV/22.




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




Resolution and Realization of the Results of the Previous Year’s GMS


The implementation process of the Annual GMS on March 30, 2022:
                            Provision                                                              Implementation

                                             Announcement of GMS Plan to OJK

OJK Regulation Number 15/POJK.04/2020 requires the agenda                Announcement of GMS Plan was submitted to OJK on
of the GMS to be submitted to OJK no later than 5 working                February 14, 2022, 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 the                     Announcement of GMS Plan was submitted on
Company’s Articles of Association require that the                       February 21, 2022 or 14 calendar days prior the date of
announcement of GMS plan should be made 14 calendar                      GMS Invitation without taking into account the date of
days prior the date of the GMS Invitation without taking                 Announcement/Notification and Invitation through:
into account the date of the Announcement and the date
of the Invitation.                                                       a. IDX official website;
                                                                         b. KSEI website as e-GMS provider; and
In addition, OJK Regulation Number 15/POJK.04/2020 also                  c. the Company’s official website (www.adira.co.id) in
specifies that the announcement should be made through:                     Indonesian and English.
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
prevailing during the GMS states that the GMS Invitation                 8, 2022, or 21 calendar days prior the date of GMS Invitation
shall be made within 14 days prior the GMS convention,                   without taking into account the Invitation date and GMS
while OJK Regulation Number 15/POJK.04/2020 states that the              date. The Company did correction on the GMS Invitation
GMS Invitation shall be made within a period of at least                 relating to the changes of Public Accountant from Bayu
21 days prior to the date of the GMS convened, without                   M. Dayat to Elisabeth Imelda. The Invitation was made
considering the invitation and GMS date.                                 through:
                                                                         a. IDX official website;
In addition, OJK Regulation No. 15/POJK.04/2020 also                     b. KSEI website; and
specifies that the Invitation should be made through:                    c. the Company’s official website (www.adira.co.id) in
a. website of e-GMS provider;                                               Indonesian and English.
b. the stock exchange's official website;
c. the public company’s official website, in Indonesian                  This Invitation has covered:
   and foreign languages, provided that the foreign                      a. convention date is March 30, 2022;
   language used is at least English.                                    b. convention time: 10.05 Western Indonesia Time
                                                                         c. convention place is in the Advance Room, PT Adira
Pemanggilan paling kurang harus memuat informasi:                           Dinamika Multi Finance Tbk, Millenium Centennial
OJK Regulation Number 15/POJK.04/2020 also states that the                  Center 60th Floor, Jl. Jendral Sudirman Kav. 25, Jakarta;
Invitation must consist of the following information:                    d. provisions on the shareholders entitled to attend the
a. convention date;                                                         meeting, which were the shareholders registered in
b. convention time;                                                         the Company’s List of Shareholders or registered with
c. convention venue;                                                        Indonesian Central Securities Depository (KSEI) on
d. provisions on the shareholders entitled to attend the meeting            March 7, 2022; and
e. meeting agenda including the description for each agenda;             e. meeting agenda, including the description for each
   and                                                                      agenda, which was 7 meeting agendas and the
f. information stating that the materials for each meeting                  description; and.
   agenda is available for the shareholders since the date of GMS
   Invitation until to its convention date.                              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 30, 2022 in the
Company’s Articles of Association require the GMS to be held             Advance Room, PT Adira Dinamika Multi Finance Tbk,
at the Company’s domicile or the place where the Company                 Millenium Centennial Center 60th Floor, Jl. Jenderal
conducts its principal business activities as determined in the          Sudirman Kav. 25, Jakarta.
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.




                                                                                                                                                                      251
                                                                                         2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 256
                                       Provision                                                   Implementation

                                                       Notification of Summary of GMS Minutes

         OJK Regulation Number 15/POJK.04/2020 requires the                   On March 31, 2022 or 1 business day after the GMS
         Announcement of GMS Minutes to be announced publicly 2               Convention, the GMS minutes were submitted to OJK
         business days after the GMS at the latest and its announcement       and advertised in Investor Daily Indonesia having national
         proof shall be submitted to the OJK latest 2 business days since     distribution in Indonesian.
         the announcement.



        The Attendance of the Board of Commissioners and Board of Directors in Annual GMS on March 30, 2022:
                           Name                                             Position                                  Attendance

         Board of Commissioners

         Yasushi Itagaki                                           President Commissioner                      Present via Zoom Webinar

         Krisna Wijaya                                           Independent Commissioner                               Present

         Manggi Taruna Habir                                     Independent Commissioner                      Present via Zoom Webinar

         Eng Heng Nee Philip                                           Commissioner                            Present via Zoom Webinar

         Congsin Congcar                                               Commissioner                            Present via Zoom Webinar

         Board of Directors

         Hafid Hadeli                                                 President Director                                Present

         I Dewa Made Susila                                                 Director                                    Present

         Ho Lioeng Min                                                      Director                                    Present

         Swandajani Gunadi                                                  Director                           Present via Zoom Webinar

         Niko Kurniawan Bonggowarsito                                       Director                           Present via Zoom Webinar

         Harry Latif                                                        Director                           Present via Zoom Webinar

         Jin Yoshida                                                        Director                           Present via Zoom Webinar

         Audit Committee

         Manggi Taruna Habir                                              Chairman                             Present via Zoom Webinar

         Jusuf Sukiman                                                      Member                             Present via Zoom Webinar

         Risk Monitoring Committee

         Krisna Wijaya                                                    Chairman                                      Present

         Manggi Taruna Habir                                                Member                               Hadir Zoom Webinar

         Rio Erriad                                                         Member                               Hadir 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 2022, 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 can vote. Each 1 share gives the shareholder
        the right of 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.




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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 30, 2022

The resolutions of the Annual GMS and its realizations:
                                                                                    Total
                      Proposal                                                                                                   Realization
                                                             Agree                 Abstain         Disagree

The First Meeting Agenda

1. Approving the Company’s Annual Report                   922,182,878              5,100                5,200         The GMS approval has
   for the fiscal year ending December 31, 2021;              shares or         shares or             shares or        been set forth in the
2. Ratifying the Company’s Financial                      99.9988831%        0.0005530%            0.0005639%          Minutes of GMS Number
   Statements for the fiscal year ending December                                                                      106 dated March 30, 2022,
   31, 2021;                                                                                                           drawn up before Mala
3. Ratifying the Annual Monitoring Report of the                                                                       Mukti, S.H., LL.M., Notary in
   Company’s Board of Commissioners                                                                                    Jakarta.
   for the fiscal year ended on December 31, 2021;
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, 2021, as long as the implementation of duties
   and responsibilities were reflected in the Annual
   Report for the financial year ending December 31,
   2021.

The Second Meeting Agenda

To approve the use of the Company's net profit of          922,182,878              5,100                5,200         • About 1% of the
2021 financial year of IDR1,212,699,838,897 with the          shares or         shares or             shares or          Company’s net profit
following details:                                        99.9988831%        0.0005530%            0.0005639%            or amounting to
1. Approximately 1% of the Company’s net profit                                                                          IDR12,126,998,389.00
   or amounting to IDR12,126,998,389.00 was set                                                                          was set as Reserve
   as Reserve Fund, so that the total Company’s                                                                          Fund, so that the
   Reserve Fund was IDR207,081,924,636.00;                                                                               total Company’s
2. Approximately 50% of the Company’s net profit or                                                                      Reserve Fund was
   amounting to IDR607,000,000,000.00 or IDR607                                                                          IDR207,081,924,636.00;
   per share was paid as dividend in fiscal year 2021                                                                  • Dividends were
   with the following provisions                                                                                         paid on April 29,
   a. Dividends would be paid to shareholders whose                                                                      2022 amounting to
      names are recorded in the List of Shareholders                                                                     IDR607 per share
      on April 11, 2021 at 16.00 Western Indonesia Time                                                                  or overall total of
      (hereinafter referred to as “Recording Date”)                                                                      IDR607,000,000,000.00;
      and would be paid on April 29, 2022 (hereinafter                                                                 • The distribution of
      referred to as “Payment Date”);                                                                                    dividends from a
   b. Upon the dividend in fiscal year 2021, the Board                                                                   portion of net profit
      of Directors would deduct dividend taxes in                                                                        of fiscal year 2021 of
      accordance with the applicable tax regulations                                                                     IDR607,000,000,000
      on shareholders;                                                                                                   or about 50% of the
   c. The Board of Directors hereby was granted the                                                                      Company’s net profit
      power and authorization to determine matters                                                                       of 2021 fiscal year was
      on or related to the implementation of the                                                                         used as Cash Dividend
      payment of dividends for the fiscal year 2021.                                                                     and was paid on April
3. The Company’s remaining unspecified Net                                                                               29, 2022.
   Profit of IDR593,572,840,508.00 was recorded as
   Retained Earnings of the Company.




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Page 258
                                                                                     Total
                                 Proposal                                                                              Realization
                                                                     Agree         Abstain       Disagree

         The Third Meeting Agenda

         Appointing Elisabeth Imelda as the Public                 922,052,563          5,200         135,415   Elisabeth Imelda as
         Accountant and Imelda & Rekan (member firm of               shares or       shares or      shares or   the Public Accountant
         Deloitte Asia Pacific and Deloitte Global Network)       99.9847521%     0.0005639%     0.0146840%     and Imelda & Rekan
         as the Public Accounting Firm registered in OJK,                                                       (member firm of Deloitte
         to audit the financial statements of the Company                                                       Asia Pacific and Deloitte
         for the 2022 fiscal year with the audit fee of                                                         Global Network) as
         IDR800,000,000 (eight hundred million Rupiah)                                                          the Public Accounting
         excluding tax and out-of-pocket expenses.                                                              Firm registered with
                                                                                                                OJK would audit the
                                                                                                                financial statements of
                                                                                                                the Company for the 2022
                                                                                                                fiscal year with the audit
                                                                                                                fee of IDR800,000,000
                                                                                                                (eight hundred million
                                                                                                                Rupiah) excluding tax and
                                                                                                                out-of-pocket expenses.

         The Fourth Meeting Agenda

         1. a. Determining the amount of tantiem to be              922,155,178        5,700          32,300    1) The distribution of
               distributed to the members of the Company’s            shares or     shares or       shares or      salaries, allowances, and
               Board of Directors for the 2021 fiscal year at     99.9958794%     0.0006181%     0.0035025%        tantiem for members of
               IDR20,792,776,102.00 including taxes.                                                               the Company’s Board
            b. Setting the salaries and allowances of all                                                          of Directors had been
               members of the Company’s Board of Directors                                                         in accordance with the
               for the 2022 fiscal year at IDR30,927,682,672.00                                                    resolutions of the GMS
               including taxes; and                                                                                and recommendations
            c. Granting authorization to the President                                                             of the Nomination
               Commissioner of the Company to determine                                                            and Remuneration
               the distribution of salaries and allowances and                                                     Committee on March 1,
               the distribution of the tantiem to each member                                                      2022.
               of the Company’s Board of Directors based on                                                     2) Distribution of salaries
               the recommendation of the Nomination                                                                or honorarium,
               and Remuneration Committee Number                                                                   allowances, and tantiem
               001/ADMF/KNR/III/22, dated March 1, 2022.                                                           for all members of the
                                                                                                                   Company’s Board of
                                                                                                                   Commissioners has
                                                                                                                   been in accordance
                                                                                                                   with the resolutions
                                                                                                                   of the GMS and
                                                                                                                   recommendations
                                                                                                                   of the Nomination
                                                                                                                   and Remuneration
                                                                                                                   Committee on March
                                                                                                                   1, 2022.




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                                                            Highlights                  Report      Profile     Discussion      Governance     and Social        Data
                                                                                                               and Analysis                  Responsibility




                                                                                    Total
                      Proposal                                                                                                     Realization
                                                             Agree                 Abstain         Disagree

2. a. Setting the amount of tantiem to be distributed                                                                  3) The distribution of
      to the Company’s Board of Commissioners                                                                             salaries or honorarium
      for the 2021 fiscal year at IDR1,179,423,396.00                                                                     and/or allowances for
      including taxes;                                                                                                    all members of the
   b. Determining the salaries or honorarium and                                                                          Company’s Sharia
      allowances of all members of the Company’s                                                                          Supervisory Board has
      Board of Commissioners for the 2022 fiscal year                                                                     been in accordance
      at IDR4,939,604,437.00, including taxes; and                                                                        with the resolutions
   c. Granting authorization to the President                                                                             of the GMS and
      Commissioner of the Company to determine                                                                            recommendations
      the distribution of salaries or honorarium and                                                                      of the Nomination
      allowances and tantiem, for each member of                                                                          and Remuneration
      the Company’s Board of Commissioners based                                                                          Committee on March 1,
      on the recommendation of the Nomination                                                                             2022.
      and Remuneration Committee Number 002/
      ADMF/KNR/III/22 dated March 1, 2022.
3. Approving the transfer of authority to the
   Company’s Board of Commissioners to determine
   the salary or honorarium and/or allowances for
   the 2022 fiscal year for each member of the
   Company’s Sharia Supervisory Board based on
   the recommendation of the Nomination and
   Remuneration Committee Number 003/ADMF/
   KNR/III/22 dated March 1, 2022.

The Fifth Meeting Agenda

1. a. To accept the resignation of Hafid Hadeli            921,969,444              25,100             198,634         1. the composition of
      from his position as President Director of the          shares or          shares or           shares or            the Board of Directors
      Company, which has been in effect since the         99.9757389%         0.0027218%           0.0215393%             of the Company is as
      closing of the Meeting and thanked him for his                                                                      follow:
      contribution to the Company; and                                                                                    BOARD OF DIRECTORS
   b. To approve the appointment of I Dewa Made                                                                        - President Director :
      Susila as President Director of the Company,                                                                        I Dewa Made Susila
      effective from the date of passing the Fit and                                                                      (effective since the
      Proper Test from the Financial Services Authority                                                                   date of passing Fit
      upon his appointment as President Director of                                                                       and Proper test from
      the Company, for the remaining terms of the                                                                         Financial Services
      Company’s current Board of Directors.                                                                               Authority);
                                                                                                                       - Director : Ho Lioeng
  Thus, the composition of the Board of Directors of                                                                      Min;
  the Company is as follow:                                                                                            - Director : Swandajani
                                                                                                                          Gunadi;
  BOARD OF DIRECTORS                                                                                                   - Director : Niko
  • President Director : I Dewa Made Susila                                                                               Kurniawan
    (effective since the date of passing Fit and                                                                          Bonggowarsito;
    Proper test from Financial Services Authority);                                                                    - Director : Harry Latif;
  • Director          : Ho Lioeng Min;                                                                                 - Director : Jin Yoshida.
  • Director          : Swandajani Gunadi;
  • Director          : Niko Kurniawan 			                                                                                    With a term of office
    		Bonggowarsito;                                                                                                          that will end until the
  • Director          : Harry Latif;                                                                                          closing of the 3rd (third)
  • Director          : Jin Yoshida.                                                                                          Annual General Meeting
                                                                                                                              of Shareholders after
  With a term of office that will end until the                                                                               this Meeting, namely
  closing of the 3rd (third) Annual General Meeting                                                                           the financial year
  of Shareholders after this Meeting, namely the                                                                              ending on December 31,
  financial year ending on December 31, 2023,                                                                                 2023, which will be held
  which will be held in 2024, without prejudice to                                                                            in 2024.
  the rights of the General Meeting of Shareholders
  to terminate it (-them) at any time; and

2. To authorize the Board of Directors of the                                                                          2. The changes of the
   Company to state the resolutions of the fifth                                                                          Company’s data have
   Meeting agenda in one or more deed drawn up                                                                            been set forth in the
   before a Notary; submit notification of changes                                                                        Deed of Decision
   to the Company’s data to the Minister of Law and                                                                       Statement of Annual
   Human Rights of the Republic of Indonesia.                                                                             General Meeting of
                                                                                                                          Shareholders Number
                                                                                                                          107 dated March 30,
                                                                                                                          2022, drawn up before
                                                                                                                          Mala Mukti, S.H., LL.M.,
                                                                                                                          Notary in Jakarta.




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                                                                                          Total
                                 Proposal                                                                                     Realization
                                                                       Agree             Abstain         Disagree

         The Sixth Meeting Agenda

         1. Granting approval to the Board of                         921,508,450            5,700          679,028    The approval of the GMS
            Directors of the Company to transfer and/                   shares or         shares or        shares or   has been stated in the
            or collateralize the Company’s debt assets in              99.92575%        0.0006181%       0.0736319%    Deed of Minutes of the
            the form of Company’s receivables of more than                                                             Annual General Meeting of
            50% (fifty percent) but not exceeding 400% (four                                                           Shareholders of PT Adira
            hundred percent) of the Company’s net worth,                                                               Dinamika Multi Finance
            in order to guarantee the payment of Bonds to                                                              Tbk Number 106 dated
            be issued by the Company and other payables                                                                March 30, 2022, drawn up
            provided that:                                                                                             before Mala Mukti, S.H.,
            a. the joint financing assets between                                                                      LL.M Notary in Jakarta.
               the Company and PT Bank Danamon Indonesia
               Tbk were excluded from the pledged assets;
               and
            b. gearing ratio shall not exceed 6.5 (six point five)
               times of total net worth based on the latest
               financial statements audited by the Public
               Accounting Firm, provided that if the
               gearing ratio has reached 6 (six) times of
               the net worth, the Board of Directors of the
               Company must obtain approval from the Board
               of Commissioners of the Company and
               Majority Shareholders;
         2. Whereas such action does not violate the terms
            and conditions set forth in the agreements
            between the Company and a third party; and
         3. Authorizing the Board of Directors of the
            Company to take all necessary actions in relation
            to the guarantee of the Company’s receivables/
            billing, including but not limited to signing
            fiduciary guarantee certificates before a Notary.


        In addition to deliver some resolutions, there was                          •      Use     of    Proceeds      from    Bonds        Public
        report submitted in the Annual GMS as follows:                                     Offering       until     August     20,   2021      for
        1.   Report on the realization of the use of proceeds                              motor        vehicle     consumer     financing      of
             from the issuance of Adira Finance Continuous                                 IDR1,295,961,183,334.00
             Bond V Phase II of Year 2021 where;
             •   Total proceeds of Bond Public Offering of                     Therefore, the remaining bond proceeds were
                 IDR1,300,000,000,000.00;                                      IDR0 or had been fully used. The use of such
             •   Bond         Public        Offering           Cost    of      bond proceeds has been in accordance with
                 IDR4,038,816,666.00;                                          the prospectus and have been reported by the
             •   Net Proceeds of IDR1,295,961,183,334.00;                      Company to the Financial Services Authority on
                                                                               August 20, 2021, by Letter Number 341/ADMF/CS/
                                                                               VIII/21.




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2. Report on the realization of the use of proceeds from the issuance of Adira Finance Continuous Sukuk
   Mudharabah IV Phase II of Year 2021.
   •   Total proceeds of Sukuk Mudharabah Public Offering of IDR200,000,000,000.00;
   •   Sukuk Mudharabah Public Offering Cost of IDR729,100,001.00;
   •   Net Proceeds of IDR199.270.899.999,00;
   •   Use of Proceeds from Sukuk Mudharabah Public Offering until August 20, 2021, for consumer
       financing related to the Company’s business in the form of murabahah of IDR199,270,899,999.00.


Therefore, the remaining Sukuk Mudharabah proceeds were Rp0 or had been fully used. The use of such
bond proceeds has been in accordance with the prospectus and have been reported by the Company to
the Financial Services Authority August 20, 2021, by Letter Number 338/ADMF/CS/VIII/21.




The implementation process of the Extraordinary GMS on June 3, 2022:
                          Provision                                                             Implementation

                                      Notification of the Extraordinary GMS Plan to OJK

OJK Regulation Number 15/POJK.04/2020 requires the agenda             Notification of the Extraordinary GMS Plan has been
of the GMS to be submitted to the OJK no later than 5 working         submitted to the OJK on April 20, 2022 or 5 working days
days prior the announcement of the GMS plan is advertised by          prior the announcement of the Extraordinary GMS is
the Company without taking into account the announcement              advertised by the Company along with the agenda of the
date of the GMS.                                                      Extraordinary GMS.

                                         Announcement of Extraordinary GMS Plan

UUPT, OJK Regulation Number 15/POJK.04/2020 and                       Announcement of Extraordinary GMS Plan was
the Company’s Articles of Association require that the                submitted on April 27, 2022, or 14 calendar days before the
announcement of the planned GMS must be made 14 calendar              advertisement date of Extraordinary GMS Invitation without
days before the date of the GMS summons without taking into           taking into account the date of Announcement/Notification
account the Announcement date and the date of the Invitation.         and Invitation through:
                                                                      a. IDX official website;
In addition, OJK Regulation Number 15/POJK.04/2020 stipulates         b. KSEI website as e-GMS provider; and
that announcements must be made through:                              c. the Company’s official website (www.adira.co.id) in
a. Website of e-GMS provider;                                             Indonesian and English.
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.




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                                       Provision                                                     Implementation

                                                               Extraordinary GMS Invitation

         Both the UUPT and the Company’s Articles of Association                Extraordinary GMS Invitation was conducted by the
         prevailing during the GMS states that the GMS Invitation shall         Company on May 12, 2022, or 21 calendar days before the
         be made within 14 days before the GMS convention, while OJK            advertisement date of Extraordinary GMS Invitation without
         Regulation Number 15/POJK.04/2020 states that the                      taking into account the Invitation date and Extraordinary
         GMS Invitation shall be made within a period of at least 21 days       GMS date. The Invitation was made through:
         prior to the date of the GMS convened, without taking into             a. IDX official website;
         account the invitation and GMS date.                                   b. KSEI website; and
                                                                                c. the Company’s official website (www.adira.co.id) in
         In addition, OJK Regulation No. 15/POJK.04/2020 also specifies            Indonesian and English.
         that the Invitation should be made through:
         a. website of e-GMS provider;                                          This Invitation has covered:
         b. the stock exchange’s official website;                              a. convention date is June 3, 2022;
         c. the public company’s official website, in Indonesian                b. convention time: 10.00 Western Indonesia Time
            and foreign languages, provided that the foreign                    c. convention place is in A-D-I-R-A Hall, PT Adira Dinamika
            language used is at least English.                                     Multi Finance Tbk, Millenium Centennial Center 60th
                                                                                   Floor, Jl. Jendral Sudirman Kav. 25, Jakarta;
         OJK Regulation Number 15/POJK.04/2020 also states that the             d. provisions on the shareholders entitled to attend the
         Invitation must consist of the following information:                     meeting, which were the shareholders registered in the
         a. convention date;                                                       Company’s List of Shareholders or registered with
         b. convention time;                                                       Indonesian Central Securities Depository (KSEI) on May 11,
         c. convention venue;                                                      2022; and
         d. provisions on the shareholders entitled to attend the meeting;      e. meeting agenda, including the description for
         e. meeting agenda including the description for each agenda;              each agenda, which was 1 meeting agenda and the
            and                                                                    description; and.
         f. information stating that the materials for each meeting
            agenda is available for the shareholders since the date of GMS      Information stating that the materials for each meeting
            Invitation until to its convention date.                            agenda is available for the shareholders at the head office
                                                                                of Adira Finance since the date of the Extraordinary GMS
                                                                                Invitation up to Extraordinary GMS convened.

                                                               Extraordinary GMS Convention

         UUPT, OJK Regulation Number 15/POJK.04/2020, and the                   Extraordinary GMS was convened on June 3, 2022 in Hall
         Company’s Articles of Association require the GMS to be held           A-D-I-R-A, PT Adira Dinamika Multi Finance Tbk, Millenium
         at the Company’s domicile or the place where the Company               Centennial Center 60th Floor, Jl. Jenderal Sudirman Kav. 25,
         conducts its principal business activities as determined in the        Jakarta.
         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 Extraordinary GMS Minutes

         OJK Regulation Number 15/POJK.04/2020 requires the                     On June 6, 2022 or 1 business day after Extraordinary
         Announcement of GMS Minutes to be announced publicly 2                 GMS Convention, the minutes were submitted to OJK
         business days after the GMS at the latest and its announcement         and advertised in Investor Daily Indonesia in Indonesian
         proof shall be submitted to the OJK latest 2 business days since       language and having national distribution.
         the announcement.


        The Attendance of Board of Commissioners and Board of Directors in Extraordinary GMS on June 3, 2022:
                              Name                                              Position                                Attendance

         Board of Commissioners

         Yasushi Itagaki                                                 President Commissioner                          Not Present

         Krisna Wijaya                                                 Independent Commissioner                            Present

         Manggi Taruna Habir                                           Independent Commissioner                  Present via Zoom Webinar

         Eng Heng Nee Philip                                                 Commissioner                                Not Present

         Congsin Congcar                                                     Commissioner                                Not Present

         Board of Directors

         I Dewa Made Susila                                                 President Director                   Present via Zoom Webinar

         Swandajani Gunadi                                                      Director                         Present via Zoom Webinar

         Niko Kurniawan Bonggowarsito                                           Director                                   Present

         Harry Latif                                                            Director                         Present via Zoom Webinar

         Jin Yoshida                                                            Director                         Present via Zoom Webinar




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                                                                                                               and Analysis                 Responsibility




                   Name                                                  Position                                                Attendance

Audit Committee

Manggi Taruna Habir                                                      Chairman                                     Present via Zoom Webinar

Jusuf Sukiman                                                            Member                                       Present via Zoom Webinar

Risk Monitoring Committee

Krisna Wijaya                                                            Chairman                                                    Present

Manggi Taruna Habir                                                      Member                                       Present via Zoom Webinar

Rio Erriad                                                               Member                                       Present via Zoom Webinar

Governance Committee

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 Extraordinary GMS held on June 3, 2022, the Meeting was chaired by Krisna Wijaya (Independent
Commissioner of the Company) appointed by the Board of Commissioners to chair the Extraordinary GMS.
The Chairman read the rules of the GMS. The 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 vote was then held, whereby only the shareholders or their legal representatives can vote. Each 1 share
gives the shareholder the right of 1 vote.


Independent Party as Vote Counter
To perform vote counting in every agenda of Extraordinary 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.


Extraordinary GMS Resolutions on June 3, 2022

The resolutions of Extraordinary GMS and its realization:
                                                                                     Total
                       Proposal                                                                                                    Realization
                                                                Agree               Abstain          Disagree

Meeting Agenda

1. a. To accept the resignation of Muliadi Rahardja from     932,121,577           1,100 shares            177,700        1. the composition
      his position as Commissioner of the Company,               shares             or 0.0001%           shares or           of the Board of
      which has been in effect since the closing of the    or 99.9808%                                     0.0191%           Commissioners and
      Meeting, and thanked him for his contribution to                                                                       the Board of Directors
      the Company; and                                                                                                       of the Company are as
   b. To accept the resignation of Ho Lioeng Min                                                                             follow:
      from his position as Director of the Company,
      which has been in effect since the closing of the                                                                       BOARD OF
      Meeting, and thanked him for his contribution to                                                                        COMMISSIONERS
      the Company.                                                                                                            President
                                                                                                                              Commissioner :
   Thus, the composition of the Board of Commissioners                                                                        Yasushi Itagaki;
   and the Board of Directors of the Company are as                                                                           Independent
   follow:                                                                                                                    Commissioner : Krisna
                                                                                                                              Wijaya;
   BOARD OF COMMISSIONERS:                                                                                                    Independent
   • President Commissioner : Yasushi Itagaki;                                                                                Commissioner :
   • Independent Commissioner : Krisna Wijaya;                                                                                Manggi Taruna Habir;
   • Independent Commissioner : Manggi Taruna                                                                                 Commissioner : Eng
     Habir;                                                                                                                   Heng Nee Philip;
   • Commissioner : Eng Heng Nee Philip;                                                                                      Commissioner :
   • Commissioner : Congsin Congcar;                                                                                          Congsin Congcar;




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                                                                             Total
                                  Proposal                                                              Realization
                                                                    Agree   Abstain   Disagree

            BOARD OF DIRECTORS                                                                     BOARD OF
            • President Director : I Dewa Made Susila (effective                                   DIRECTORS
              since the date of passing Fit and Proper Test                                        President Director :
              from Financial Services Authority);                                                  I Dewa Made Susila
            • Director : Swandajani Gunadi;                                                        (effective since the
            • Director : Niko Kurniawan Bonggowarsito (Niko                                        date of passing Fit
              Kurniawan Bonggo W);                                                                 and Proper Test from
            • Director : Harry Latif;                                                              Financial Services
            • Director : Jin Yoshida,                                                              Authority);
                                                                                                   Director : Swandajani
            with a term of office that will end until the closing                                  Gunadi;
            of the Annual General Meeting of Shareholders                                          Director : Niko
            for financial year ending on December 31, 2023,                                        Kurniawan
            which will be held in 2024, without prejudice to the                                   Bonggowarsito;
            rights of the General Meeting of Shareholders to                                       Director : Harry Latif;
            terminate it (-them) at any time; and                                                  Director : Jin Yoshida,

         2. To authorize the Board of Directors of the Company                                     with a term of office
            to state the resolutions of the Meeting agenda                                         that will end until the
            in one or more deed drawn up before a Notary;                                          closing of the Annual
            submit notification of changes to the Company's                                        General Meeting
            data to the Minister of Law and Human Rights of                                        of Shareholders for
            the Republic of Indonesia.                                                             financial year ending
                                                                                                   on December 31, 2023,
                                                                                                   which will be held in
                                                                                                   2024.

                                                                                                 2. The Extraordinary
                                                                                                    GMS approval has
                                                                                                    been set forth in
                                                                                                    the Minutes of
                                                                                                    Extraordinary GMS
                                                                                                    Number 12 dated
                                                                                                    June 3, 2022, drawn
                                                                                                    up before Mala Mukti,
                                                                                                    S.H., LL.M., Notary in
                                                                                                    Jakarta.




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                                                                                                           and Analysis                Responsibility




The implementation process of the Extraordinary GMS on October 3, 2022:
                            Provision                                                             Implementation

                                        Notification of the Extraordinary GMS Plan to OJK

OJK Regulation Number 15/POJK.04/2020 requires the agenda               Notification of the Extraordinary GMS Plan has been
of the GMS to be submitted to the OJK no later than 5 working           submitted to the OJK on August 18, 2022, or 5 working days
days before the announcement of the GMS plan is advertised by           before the announcement of the Extraordinary GMS is
the Company without taking into account the announcement                advertised by the Company along with the agenda of the
date of the GMS.                                                        Extraordinary GMS.

                                           Announcement of Extraordinary GMS Plan

UUPT, OJK Regulation Number 15/POJK.04/2020 and                         Announcement of Extraordinary GMS Plan was submitted
the Company’s Articles of Association require that the                  on August 25, 2022, or 14 calendar days before the
announcement of the planned GMS must be made 14 calendar                advertisement date of Extraordinary GMS Invitation without
days before the date of the GMS summons without taking into             taking into account the date of Announcement/Notification
account the Announcement date and the date of the Invitation.           and Invitation through:
                                                                        a. IDX official website;
In addition, OJK Regulation Number 15/POJK.04/2020 stipulates           b. KSEI website as e-GMS provider; and
that announcements must be made through:                                c. the Company’s official website (www.adira.co.id) in
a. website of e-GMS provider;                                              Indonesian and English.
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.

                                                  Extraordinary GMS Invitation

Both the UUPT and the Company’s Articles of Association                 GMS Invitation was conducted by the Company on
prevailing during the GMS states that the GMS Invitation shall          September 9, 2022, or 21 calendar days before the
be made within 14 days before the GMS convention, while                 advertisement date of GMS Invitation without taking into
OJK Regulation Number 15/POJK.04/2020 states that the GMS               account the Invitation date and GMS date. The Invitation
Invitation shall be made within a period of at least                    was made through:
21 days prior to the date of the GMS convened, without taking           a. IDX official website;
into account the invitation and GMS date.                               b. KSEI website; and
                                                                        c. the Company’s official website (www.adira.co.id) in
In addition, OJK Regulation No. 15/POJK.04/2020 also                       Bahasa Indonesia and English.
specifies that the Invitation should be made through:
a. website of e-GMS provider;                                           This Invitation has covered:
b. the Stock Exchange’s official website;                               a. convention date is October 3, 2022
c. the Public Company’s official website, in Indonesian                 b. convention time 10.42 Western Indonesia Time;
   and foreign languages, provided that the foreign                     c. convention place is in A-D-I-R-A Hall, PT Adira Dinamika
   language used is at least English.                                      Multi Finance Tbk, Millenium Centennial Center 60th
                                                                           Floor, Jl. Jendral Sudirman Kav. 25, Jakarta;
OJK Regulation Number 15/POJK.04/2020 also states that the              d. provisions on the shareholders entitled to attend the
Invitation must consist of the following information:                      meeting, which were the shareholders registered in the
a. convention date;                                                        Company’s List of Shareholders or registered with
b. convention time;                                                        Indonesian Central Securities Depository (KSEI) on
c. convention venue;                                                       August 25, 2022; and
d. provisions on the shareholders entitled to attend the meeting;       e. meeting agenda, including the description for
e. meeting agenda including the description for each agenda;               each agenda, which was 1 meeting agenda and the
   and                                                                     description; and.
f. information stating that the materials for each meeting
   agenda is available for the shareholders since the date of GMS       Information stating that the materials for each meeting
   Invitation until to its convention date.                             agenda is available for the shareholders at the head office
                                                                        of Adira Finance since the date of Extraordinary GMS
                                                                        Invitation up to the Extraordinary GMS convened.

                                                 Extraordinary GMS Convention

UUPT, OJK Regulation Number 15/POJK.04/2020, and the                    Extraordinary GMS was convened on October 3, 2022, in Hall
Company’s Articles of Association require the GMS to be held            A-D-I-R-A, PT Adira Dinamika Multi Finance Tbk, Millenium
at the Company’s domicile or the place where the Company                Centennial Center 60th Floor, Jl. Jenderal Sudirman Kav. 25,
conducts its principal business activities as determined in the         Jakarta.
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 Extraordinary GMS Minutes

OJK Regulation Number 15/POJK.04/2020 requires the                      On October 4, 2022 or 1 business day after the Extraordinary
Announcement of GMS Minutes to be announced publicly 2                  GMS Convention, the GMS minutes were submitted to OJK
business days after the GMS at the latest and its announcement          and advertised in Investor Daily Indonesia in Indonesian
proof shall be submitted to the OJK latest 2 business days since        language and having national distribution.
the announcement.




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        The Attendance of Board of Commissioners and Board of Directors in Extraordinary GMS on October 3, 2022:
                               Name                                    Position                  Attendance

         Board of Commissioners

         Yasushi Itagaki                                        President Commissioner           Not Present

         Krisna Wijaya                                         Independent Commissioner            Present

         Manggi Taruna Habir                                   Independent Commissioner    Present via Zoom Webinar

         Eng Heng Nee Philip                                        Commissioner                 Not Present

         Congsin Congcar                                            Commissioner                 Not Present

         Board of Directors

         I Dewa Made Susila                                        President Director      Present via Zoom Webinar

         Swandajani Gunadi                                             Director            Present via Zoom Webinar

         Niko Kurniawan Bonggowarsito                                  Director                    Present

         Harry Latif                                                   Director            Present via Zoom Webinar

         Jin Yoshida                                                   Director            Present via Zoom Webinar

         Audit Committee

         Manggi Taruna Habir                                           Chairman            Present via Zoom Webinar

         Jusuf Sukiman                                                 Member              Present via Zoom Webinar

         Risk Monitoring Committee

         Krisna Wijaya                                                 Chairman                    Present

         Manggi Taruna Habir                                           Member              Present via Zoom Webinar

         Rio Erriad                                                    Member              Present via Zoom Webinar

         Governance Committee

         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 Extraordinary GMS held on October 3, 2022, the Meeting was chaired by Krisna Wijaya (Independent
        Commissioner of the Company) appointed by the Board of Commissioners to chair the Extraordinary
        GMS. The Chairman read the rules of the Extraordinary GMS. The 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 vote was then held, whereby only the shareholders or their legal representatives can
        vote. Each 1 share gives the shareholder the right of 1 vote.


        Independent Party as Vote Counter
        To perform vote counting in every agenda of the Extraordinary 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.




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                                                                                                             and Analysis                  Responsibility




Extraordinary GMS Resolutions on October 3, 2022

The resolutions of the Extraordinary GMS and its realization:
                                                                      Total
                   Proposal                                                                                                 Realization
                                                   Agree              Abstain        Disagree

Meeting Agenda

1. To approve the appointment of Hafid            922,308,177             1,600         97,300       1. the composition of the Board of
   Hadeli as Commissioner of the Company,              shares         shares or       shares or         Commissioners and the Board of
   effective since the date of passing the Fit     or 99.99%             0.00%           0.01%          Directors of the Company are as
   and Proper Test from Financial Services                                                              follow:
   Authority upon his appointment as
   Commissioner of the Company, for the                                                                    BOARD OF COMMISSIONERS
   remaining term of office of the current                                                                 President Commissioner : Yasushi
   Board of Commissioners and the Board of                                                                 Itagaki;
   Directors.                                                                                              Independent Commissioner :
   Thus, the composition of the Board of                                                                   Krisna Wijaya;
   Commissioners and the Board of Directors                                                                Independent Commissioner :
   are as follow:                                                                                          Manggi Taruna Habir;
                                                                                                           Commissioner : Eng Heng Nee
BOARD OF COMMISSIONERS:                                                                                    Philip;
- President Commissioner : Yasushi Itagaki;                                                                Commissioner : Congsin Congcar;
- Independent Commissioner : Krisna Wijaya;                                                                Commissioner : Hafid Hadeli
- Independent Commissioner : Manggi                                                                        (effective since the date of
  Taruna Habir;                                                                                            passing Fit and Proper Test from
- Commissioner : Eng Heng Nee Philip;                                                                      Financial Services Authority);
- Commissioner : Congsin Congcar
- Commissioner : Hafid Hadeli (effective since                                                             BOARD OF DIRECTORS
  the date of passing Fit and Proper Test                                                                  President Director : I Dewa Made
  from Financial Services Authority);                                                                      Susila
                                                                                                           Director : Swandajani Gunadi;
BOARD OF DIRECTORS                                                                                         Director : Niko Kurniawan
- President Director : I Dewa Made Susila;                                                                 Bonggowarsito;
- Director : Swandajani Gunadi;                                                                            Director : Harry Latif;
- Director : Niko Kurniawan Bonggowarsito                                                                  Director : Jin Yoshida,
  (Niko Kurniawan Bonggo W);
- Director : Harry Latif;                                                                                  with a term of office that will end
- Director : Jin Yoshida;                                                                                  until the closing of the Annual
                                                                                                           General Meeting of Shareholders
  with a term of office that will end until the                                                            for financial year ending on
  closing of the Annual General Meeting of                                                                 December 31, 2023, which will be
  Shareholders for financial year ending on                                                                held in 2024.
  December 31, 2023, which will be held in
  2024, without prejudice to the rights of                                                           2. The Extraordinary GMS approval
  the General Meeting of Shareholders to                                                                has been set forth in the Minutes
  terminate it (-them) at any time; and                                                                 of Extraordinary GMS Number
                                                                                                        1 dated October 3, 2022, drawn
                                                                                                        up before Mala Mukti, S.H., LL.M.,
                                                                                                        Notary in Jakarta.

2. To authorize the Board of Directors of
   the Company to state the resolutions of
   the fifth Meeting agenda in one or more
   deed drawn up before a Notary; submit
   notification of changes to the Company's
   data to the Minister of Law and Human
   Rights of the Republic of Indonesia.




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Page 268
        For 2024, the Annual GMS is scheduled to be held                If the shareholder is a legal entity, the above
        on March 27, 2024.                                              provisions shall also apply to the Board of Directors
                                                                        who are shareholders.
        Adira Finance’s Shareholders
        Adira     Finance’s      issued      shares     are    common   In     addition,    the    Company's        Controlling
        stock. Therefore, there is no difference between                Shareholders are required to meet all fit and
        Controlling Shareholders, other than the total                  proper requirements, in accordance with the
        ownership amount.                                               Financial Services Authority Regulation Number 4/
                                                                        POJK.05/2013 dated 23 December 2013 concerning
        Requirements                                                    Fit and Proper Test for Main Parties in Insurance
        For the controlling shareholders, in accordance                 Companies, Pension Funds, Companies Financing
        with OJK Regulation Number 28/POJK.05/2014,                     and Financing Companies and OJK Regulation
        controller of financing companies must meet                     No. 27/POJK.03/2016 concerning Fit and Proper Test
        the requirements, among others submitting the                   for Main Parties in Financial Services Institutions
        following written statement:                                    and OJK Circular Letter No. 31/SEOJK.3/2016
        1.   Capital deposit that is not originated from                concerning Fit and Proper Test for Non-Bank
             loans;                                                     Financial Services.
        2. Capital deposit that is not originated from
             money laundering activities and financial                  The fit and proper requirements that must be met
             crimes;                                                    by the Controlling Shareholder are as follows:
        3. Not recorded in the list of non-performing                   1.   Integrity factors which include:
             loans;                                                          a. Capable of carrying out legal actions;
        4. Not listed in the Unqualified List (DTL) in                       b. Have good character and morals, at least
             banking sector;                                                    shown      by   complying    with   applicable
        5. Never been penalized for committing crimes in                        regulations, including never having been
             the financial service and/or economic sector in                    convicted of a criminal act within a certain
             5 (five) years;                                                    period of time before being nominated;
        6. Never been declared bankrupt or declared                          c. Have a commitment to comply with laws
             guilty which causes a company/enterprise                           and regulations and support OJK policies;
             to be declared bankrupt by virtue of court                      d. Have a commitment to sound Financial
             decision having permanent legal force;                             Services Institutions; and
        7. Never been a controlling shareholder in a                         e. Does not include parties who are prohibited
             financial services company whose business                          from being the Main Party.
             permit was revoked due to violations in the last
             5 (five) years.



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                                                                                                                      and Analysis                Responsibility




2. Financial Feasibility Factors which include:                                            be declared bankrupt based on a court
           a. Do not have bad credit and/or financing;                                     decision within the last 5 (five) years before
           b. Have never been declared bankrupt and/                                       being nominated;
              or have never been controlling shareholder                             c. Have financial capabilities that can support
              of an insurance company that is not a                                        the development of Financial Services
              shareholder, member of the board of                                          Institutions; and
              directors,    board    of    commissioners             or              d. Have a commitment to make the necessary
              Member Representative Body who were                                          efforts if the Financial Services Institution
              found guilty of causing a company to                                         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
                    Name                          Fit and Proper                                             Description
                                                   Assessment

                                                                             Stipulated based on the Decree of OJK Board of Commissioners
     PT Bank Danamon Indonesia Tbk                April 29, 2014
                                                                                                 No. KEP-782/NB.1/2014




Stock 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 Rp100 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



List of the Company's 20 Largest Shareholders as of December 31, 2023:
     No.                                  Name                                       Number of Shares (Unit)                   Ownership Percentage

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

     2.      Corporate Investor 1                                                                         10,000,300                                           1.00%

     3.      Corporate Investor 2                                                                           5,931,200                                         0.59%

     4.      Corporate Investor 3                                                                         4,204,800                                           0.42%

     5.      Corporate Investor 4                                                                          3,909,600                                          0.39%

     6.      Corporate Investor 5                                                                           3,622,300                                         0.36%

     7.      Individual Investor 1                                                                          1,932,700                                          0.19%

     8.      Individual Investor 2                                                                          1,560,500                                          0.16%

     9.      Individual Investor 3                                                                         1,400,000                                           0.14%




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             No.                                    Name                              Number of Shares (Unit)    Ownership Percentage

             10.         Individual Investor 4                                                       1,004,500                     0.10%

             11.         Individual Investor 5                                                         910,500                    0.09%

             12.         Corporate Investor 6                                                          901,800                    0.09%

             13.         Individual Investor 6                                                         852,000                    0.09%

             14.         Individual Investor 7                                                         815,500                    0.08%

             15.         Individual Investor 8                                                         792,000                    0.08%

             16.         Individual Investor 9                                                         782,000                    0.08%

             17.         Corporate Investor 7                                                         640,900                     0.06%

             18.         Individual Investor 10                                                        588,700                    0.06%

             19.         Individual Investor 11                                                        545,000                    0.05%

             20.         Individual Investor 12                                                        528,900                    0.05%



        Throughout 2023 there were no significant change 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%.


        Number of shareholders with ownership below 5%:


        As of December 31, 2023, the composition of shareholders based on the origin of the investor consists of:
                                                                                                                 Ownership Percentage
             No              List of Shareholders      Number of Shareholders           Number of Shares
                                                                                                                         (%)

         LOCAL SHARES

              1.         Institution                                        49                     935,844,415                     93.58

             2.          Individual                                      4,766                     42,783,000                       4.28

         FOREIGN SHARES

             1.          Institution                                        46                      20,618,385                      2.06

             2.          Individual                                         12                        754,200                       0.08

         TOTAL                                                           4,873                  1,000,000,000                     100.00



        Adira Finance's Shareholders Rights                                      5. The right to receive a share of the Company's
        1.         The right to submit a proposed agenda in each                      profits allocated to shareholders in the form of
                   Annual GMS to be conducted by the Company;                         dividends and other profit sharing in proportion
        2. The right to propose and appoint members of                                to the number of shares owned.
                   the Company's Board of Commissioners and/or
                   Directors in a GMS;                                           Responsibilities of Adira Finance's
        3. The right to obtain information related to                            Shareholders
                   the Company, especially for the Company's                     1.   The controlling shareholders are required to
                   actions that require prior approval from the                       fulfill the requirements in accordance with the
                   shareholders in accordance with the provisions                     applicable laws and regulations;
                   of the applicable laws and regulations as well                2. The controlling shareholders are required to
                   as;                                                                meet the capital adequacy of the Financing
        4. The right to receive notification and summons                              Company in the manner stipulated by the laws
                   for the implementation of the GMS, including                       and regulations;
                   the agenda to be discussed at the GMS;                        3. Shareholders, understanding that the exercise
                                                                                      of their voting rights affects the management
                                                                                      of the Company, should as far as possible
                                                                                      exercise their voting rights for the benefit of the




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                                                                                                         and Analysis                Responsibility




   Company. Shareholders are free to choose the                         that the following is properly understood:
   exercise of their voting rights. However, for a                      their responsibilities are proportionate to the
   sound and transparent company management,                            influence they have;
   a general shareholder must try to exercise all                  8. Adira Finance shareholders are prohibited
   the rights granted to him/her, such as paying                        from using Adira Finance for their personal
   close attention to the implementation of                             or family interests, their business activities or
   company management and exercising his/her                            business groups, in a manner that is contrary
   voting rights;                                                       to the prevailing laws and regulations;
4. The controlling and influential shareholders                    9. Shareholders are prohibited from interfering in
   of the Company's management must act                                 the operation of the Company, the authorization
   in the interests of the Company and all its                          of which rests with the Board of Directors.
   shareholders. For any action contrary to this,
   the controlling shareholders shall bear the                     SUSTAINABILITY MANAGEMENT [GRI 2-11]
   responsibility;                                                 [GRI 2-12][GRI 2-13]
5. A controlling shareholder is a party regardless                 The Company is committed to managing its
   of the proportion of share ownership, which                     business activities by always paying attention
   has de facto influence over important matters                   to         economic,           social          and          environmental
   including the management of the Company,                        aspects. Therefore, in the implementation of
   such as the appointment and dismissal of                        financing activities to the implementation of
   management.        Therefore,    the    controlling             office operational activities, the Company has
   shareholders must use their power in selecting                  done various efforts to protect the economic,
   candidates for positions in the Board of                        environmental and social impacts through related
   Commissioners and Directors who have high                       guidelines in order to realize business activities that
   integrity and competence to be able to manage                   are in line with environmental conservation efforts
   and control the Company in a healthy manner;                    and increase the positive impact on stakeholders.
6. The responsibility for operating the Company                    These efforts also contribute to the achievement
   rests with the Board of Directors. In fact,                     of Sustainable Development Goals (SDGs), both at
   however, it is difficult for directors to resist                local and national levels.
   the unequal power exercised by controlling
   shareholders as long as they have influence                     The Company has a Sustainable Finance Action
   over the selection of directors. Therefore, the                 Plan (SFAP) which serves as a guideline for specific
   controlling shareholders, in addition to their                  environmental and social safeguards, and ensures
   right to vote on the shares they own by virtue of               that the sustainable benefits from our operations
   their direct participation in the management of                 and business activities can be experienced by
   the Company as directors, are obliged to accept                 stakeholders.
   the responsibility imposed on them due to the
   power conferred on them in relation to their                    To support the implementation of environmental
   influence over the Company management;                          and social protection efforts, as well as to play a role
7. Any   intervention      in   management      by      a          in the implementation of related guidelines, the
   controlling shareholder that is against the                     Company has established a working group in 2020
   interests of the Company, can be controlled                     which includes the Strategic Marketing Division,
   through     strengthening       the     managerial              Corporate University Division, Credit & Collection
   accountability of the directors. However, the                   Division, HCGA Division, Brand Communication
   influence   of    the   controlling    shareholders             Division,         Compliance             &       AML         Division              and
   over the management of the Company, in                          Corporate Secretary & Investor Relations Division.
   addition to exercising their voting rights or                   The implementation of the Sustainable Finance
   direct participation in the management of                       Program is the responsibility of the Marketing
   the Company as directors, is essential so                       Director, HCGA, CREM & Corpu.




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        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 the 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 2-13]


                               Activities                                  Unit in Charge                            PIC

         Monitoring the Realization of Establishment of a      Corporate Secretary                 Head of Corporate Secretary
         Special sustainable finance management Unit

         Monitoring the Realization of Sustainable             Corporate Secretary                 Head of Corporate Secretary
         Finance Policy Preparation

         Monitoring the Implementation of Internal             Corporate University                Head of Corporate University
         Education

         Monitoring the Realization of Corporate Social        Brand & Communication,              • Head of Brand & Communication;
         Responsibility                                        Human Capital & General             • Head of Human Capital & General
                                                               Affair, Corporate University          Affair;
                                                                                                   • Head of Corporate University

         Monitoring of Workplace Management                    Human Capital & General             Head of Human Capital &
                                                               Affair                              General Affair

         Monitoring of credit disbursement to Sustainable      Credit                              Head of Credit
         Business Activities Category

         Credit Risk Profile Monitoring                        Risk Management                     Head of Risk Management

         Sampling of Compliance Test on lending to             Compliance & AML                    Head of Compliance
         Sustainable Business Activities Category

         Evaluation of the Sustainable Finance Action          Sustainability Work Team            Sustainability Work Team
         Program                                                                                   Coordinator



        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: [SEOJK E.3][GRI 2-18]
        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.


        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

         SAP Southeast Asia                                             Singapore, July 25, 2023         Swandajani Gunadi, Sylvanus
                                                                                                         Gani Kukuh Mendrofa
         Powering sustainable and intelligent enterprises, with
         latests cloud solution for Customer Experience, ERP,
         Spend Management and Sustainability



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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 COMMISSIONERS                                                              a. Audit Committee;
                                                                                    b. Risk Monitoring Committee;
The Board of Commissioners is a Company’s                                           c. Nomination and Remuneration Committee;
instrument that is in charge of general and/or                                            and
specific supervision and providing guidance to the                                  d. Corporate Governance Committee.
Board of Directors.
                                                                           Authorities of the Board of
Duties and Responsibilities of the Board                                   Commissioners
of Commissioners                                                           The Board of Commissioners has the following
1.   The Board of Commissioners must ensure the                            authorities:
     implementation of Good Corporate Governance                           1.       Pursuant            to    the      Company's                 Articles         of
     (GCG) in every business activity of the Company                                Association, the Board of Commissioners has
     at every level and hierarchy of the Company's                                  the authority to give approval to the Board of
     organization;                                                                  Directors in carrying out certain legal actions;
2. periodically reviews the Company’s Vision and                           2. The Board of Commissioners has the authority
     Mission;                                                                       to temporarily dismiss members of the Board
3. The Board of Commissioners must supervise                                        of Directors by stating the reasons;
     the    implementation          of   the    duties      and            3. The Board of Commissioners can take actions
     responsibilities of the Board of Directors, as                                 to    manage             the     Company              under           certain
     well as provide advice/guidance to the Board of                                conditions and for a certain period of time in
     Directors;                                                                     accordance with the provisions of the Articles
4. In      conducting       supervision,      the   Board      of                   of Association or the resolutions of the GMS.
     Commissioners          must    direct,    monitor      and
     evaluate the implementation of the Company's                          Board Charter of the Board of
     strategic policies;                                                   Commissioners
5. In      conducting       supervision,      the   Board      of          In performing its duties and responsibilities, the
     Commissioners          is   prohibited     from       being           Board of Commissioners of Adira Finance is guided
     involved     in   the       decision-making       of    the           by:
     Company's operational activities, except for:                         a. Law No. 40 of 2007 on Limited Liability
     a. provision of funds to related parties as                                    Companies;
        regulated      in    the    applicable      laws    and            b. OJK Regulation No. 33/POJK.04/2014 on the
        regulations;                                                                Board of Directors and Board of Commissioners
     b. other matters as stipulated in the Company’s                                of Issuers or Public Companies;
        Articles of Association or the applicable laws                     c. OJK             Regulation             No.       30/POJK.05/2014                    on
        and regulations.                                                            Good Corporate Governance for Financing
6. Decision making by the Board of Commissioners                                    Companies as amended by OJK Regulation No.
     as referred to above does not negate the                                       29/POJK.05/2020;
     responsibility of the Board of Directors for the                      d. Articles of Association of the Company;
     implementation of the management of the                               e. Charter of the Board of Commissioners dated
     Company;                                                                       July 29, 2021.
7. The Board of Commissioners must allocate
     sufficient time to effectively implement its                          Charter of the Board of Commissioners of Adira
     duties and obligations;                                               Finance regulates, among others:
8. The Board of Commissioners must ensure                                  i.        Legal Basis;
     that the Board of Directors has followed-up all                       ii.       Organization;
     audit findings and recommendations from the                           iii. Requirements of Members of the Board of
     Company's internal audit unit, external auditors,                               Commissioners;
     audit results from the Ministry of Finance and/                       iv. Appointment, Resignation, and Dismissal;
     or audit results from other authorities;                              v.        Term of Office;
9. In order to support the effective implementation                        vi. Independence;
     of its duties and responsibilities, the Board of                      vii. Duties and Responsibilities;
     Commissioners shall establish at least:                               viii. Authorities;




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Page 274
        ix. Independent Commissioner;                            Requirements of the Board of
        x.   Concurrent Positions of Members of the Board        Commissioners
             of Commissioners;                                   Furthermore,       members         of     the   Board     of
        xi. Orientation for New Members of the Board of          Commissioners of the Company are required to
             Commissioners;                                      fulfill all fit and proper requirements, in accordance
        xii. Transparency;                                       with the Financial Services Authority Regulation
        xiii. Work Ethics;                                       No. 27/POJK.03/2016 on Fit and Proper Test for
        xiv. Meetings;                                           Main Parties of Non-Bank Financial Institutions
        xv. Reporting and Accountability;                        and OJK Circular Letter No. 31/SEOJK.05/2016 on
        xvi. Training;                                           Fit and Proper Test for Main Parties of Non-Bank
        xvii. Others.                                            Financial Institutions.


        The Charter of the Board of Commissioners has            The following are the fit and proper requirements
        also been uploaded to the Company’s official             that must be fulfilled by a member of the
        website at www.adira.co.id.                              Company’s Board of Commissioners:
                                                                 1.   Integrity Factor, which includes:
        Appointment, Dismissal, and                                   a. Competent in conducting legal actions;
        Resignation of Members of the Board of                        b. Having        good   character       and    morals,
        Commissioners                                                    indicated at least through compliance with
        Pursuant to the provisions of Law No. 40 of 2007                 the applicable provisions, including never
        on Limited Liability Companies (Limited Company                  being punished for being proven to commit
        Law), particularly Article 111, OJK Regulation                   a crime within a certain time period prior to
        No. 33/POJK.04/2014 on the Board of Directors                    the nomination, including:
        and Board of Commissioners of Issuers or Public                  1) Criminal acts in the financial services
        Companies and the Articles of Association of Adira                    sector whose criminal offenses have
        Finance, which stipulated that the appointment                        been completed within the last 20 years
        and dismissal of members of the Board of                              prior to being nominated;
        Commissioners is carried out through the GMS.                    2) Criminal acts, namely criminal acts
        In addition, the Company's Articles of Association                    listed in the Criminal Code (KUHP) and/
        also regulates that the term of office of each                        or similar law abroad with a threat of
        member of the Board of Commissioners ended at                         imprisonment of 1 year or more whose
        the closing of the third Annual GMS after the date                    penalty has been completed within the
        of appointment, without prejudice to the right                        last 10 years prior to being nominated;
        of the GMS to dismiss members of the Board of                         and/or
        Commissioners at any time prior to the end of their              3) Other         crimes         punishable       by
        term of office.                                                       imprisonment of 1 (one) year or more,
                                                                              including corruption, money laundering,
        In addition, in accordance with the provisions of                     narcotics/psychotropics,           smuggling,
        OJK Regulation No. 33/POJK.04/2014 on the Board                       customs,    excise,    human       trafficking,
        of Directors and Board of Commissioners of Issuers                    trafficking of arms trade, terrorism,
        or Public Companies, members of the Board of                          counterfeiting, in the field of taxation,
        Commissioners may also resign from their positions                    in forestry, in the environmental sector,
        prior to the end of their term of office. Furthermore,                and in the marine and fishery sector,
        the Company has the obligation to convene a GMS                       whose penalty have been completed
        to decide on the resignation, no later than 90 days                   within the last 20 (twenty) years prior to
        after the receipt of the resignation application.                     being nominated;
        Upon the resignation of members of the Board of               c. Has a commitment to comply with laws and
        Commissioners, the Company shall also disclose                   regulations and support OJK policies;
        information to the public and submit it to the OJK            d. Has a commitment to the development
        no later than 2 (two) working days after the receipt             of   sound      Non-Bank        Financial   Services
        of the application and the result of the GMS.                    Institutions;




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




    e. Not included as a party that is prohibited                                   appointed as Vice President Commissioner
       from being a candidate for the Main Party.                                   and members of the Board of Commissioners
2. Financial Reputation Factor, which includes:                                     may also serve as Independent Commissioners
    a. Has no non-performing loan and/or non-                                       who are not affiliated with the majority
       performing financing; and                                                    shareholders,            members                  of    the       Board           of
    b. Never      been       declared      bankrupt         and/                    Directors, and/or fellow members of the Board
       or   having      never       been     a    shareholder,                      of Commissioners.
       controlling an insurance company that is
       not a shareholder, member of the board of                            Composition of the Board of
       directors, executive manager, or member of                           Commissioners
       the board of commissioners who is found                              The Company’s current Board of Commissioners is
       guilty of causing a company to be declared                           established based on the resolution of the Annual
       bankrupt within the last 5 (five) prior to the                       GMS on April 4, 2023, consisting of 6 (six) members
       nomination.                                                          with the following composition of the Board of
3. Competency Factor, which includes:                                       Commissioners:
    a. Knowledge and strategic management                                   •       1 (one) President Commissioner and 5 (five)
       capabilities undertaken to ensure that                                       Commissioners;
       members of the board of commissioners:                               •       4 (four) members of 6 (six) members of the
       (1) Have sufficient and relevant knowledge                                   Board of Commissioners residing in Indonesia;
            to his/her position;                                            •       2 (two) members of 6 (six) members of the Board
       (2) Have an understanding of legislation;                                    of Commissioners or 33.3% of the total number
       (3) Have the ability to perform strategic                                    of members of the Board of Commissioners are
            management in the framework of sound                                    Independent Commissioners, in accordance
            business development.                                                   with OJK Regulation No. 33/POJK.04/2014
    b. Experience       in    the    field       of   Non-Bank                      on the Board of Directors and Board of
       Financial Institutions and/or other fields                                   Commissioners of Issuers or Public Companies
       relevant to his/her position; and                                            and      exceeded                the    minimum                 number            of
    c. Expertise in the field of Non-Bank Financial                                 Independent               Commissioners                     as        required
       Institutions and/or other fields relevant to                                 in OJK Regulation No. 30/POJK.05/2014 on
       his/her position.                                                            Good Corporate Governance for Financing
                                                                                    Companies as amended by OJK Regulation
Reporting Obligation of the Board of                                                No. 29/POJK.05/2020.
Commisisoners
Members of the Board of Commissioners shall                                 Concurrent Positions of Members of the
report to the Company periodically or when there                            Board of Commissioners
was a change in:                                                            Pursuant to OJK Regulation No. 30/POJK.05/2014 as
•   Their shareholdings and their family of 5%                              amended by OJK Regulation No. 29/POJK.05/2020
    or more, either in Adira Finance or in other                            on Good Corporate Governance for Financing
    companies domiciled in Indonesia or overseas.                           Companies, concerning the concurrent positions
•   Concurrent positions, either in Adira Finance or                        of members of the Board of Commissioners is
    in other companies or institutions.                                     regulated as follows:
                                                                            1.      Members of the Board of Commissioners are
Structure of the Board of Commissioners                                             prohibited from serving in concurrent positions
Pursuant to the Company’s Articles of Association,                                  as members of the Board of Commissioners in
the   structure    of    the    Company’s             Board     of                  more than 3 other Finance Companies;
Commissioners shall consist of at least 3 (three)                           2. The service will not be considered as concurrent
members of the Board of Commissioners with the                                      position if:
following composition:                                                              a. Non-independent members of the Board
•   1 (one) President Commissioner;                                                       of Commissioners perform the functional
•   2 (two) Commissioners or more, provided                                               duties        of      shareholders                  of        financing
    that from the members of the Board of                                                 companies in the form of legal entities in
    Commissioners,       1    (one)     person        may      be                         their business groups; and/or




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             b. Members of the Board of Commissioners                           2. In the event that a member of the Board of
                  hold     their      positions        in       non-profit          Commissioners is not concurrently serving as a
                  organizations or institutions.                                    member of the Board of Directors, the member
                                                                                    of the Board of Commissioners may serve at
        Provided that the person concerned does not                                 the maximum of 4 (four) other issuers or public
        neglect the execution of duties and responsibilities                        companies; [GRI 2-11]
        as a member of the Board of Commissioners of the                        3. A member of the Board of Commissioners
        Financing Company.                                                          may also serve concurrently as a committee
                                                                                    member at the maximum of 5 (five) committees
        In addition, as a public company, provisions on                             of issuers or public companies, where the
        concurrent positions stipulated in OJK Regulation                           related person also serves as a member of the
        No. 33/POJK.04/2014 on the Board of Directors                               board of directors or a member of the board of
        and Board of Commissioners of Issuers or Public                             commissioners;
        Companies shall also apply to members of the                            4. In the event that other laws and regulations
        Company’s Board of Commissioners, which among                               governing the provisions on concurrent service
        others regulate the following:                                              is different from the provisions of this OJK
        1.   Members of the Board of Commissioners may                              Regulation, stricter regulations shall apply.
             concurrently serve as:
             a. Members of the board of directors at the                        Based on our data up to the date of issuance
                  maximum of 2 (two) other issuers or public                    of this Annual Report, all members of Adira
                  companies; and                                                Finance’s Board of Commissioners still comply
             b. Members of the board of commissioners                           with the provisions on concurrent position as
                  at the maximum of 2 (two) other issuers or                    stipulated in OJK Regulation No. 30/POJK.05/2014,
                  public companies.                                             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 2023 Annual Report is:
                                                            Member
             Name        Domicile         Position                           Ending Year         Other Position Outside the Company
                                                             Since

         Daisuke          Jakarta     President              2023     Closing of the Annual    • President Director of PT Bank Danamon
         Ejima                        Commissioner                    GMS of the 2023 Fiscal     Indonesia Tbk
                                                                      year

         Krisna           Jakarta     Independent              2021   Closing of the Annual    • President Commissioner of PT Jaminan
         Wijaya                       Commissioner                    GMS of the 2023 Fiscal     Kredit Indonesia
                                                                      year                     • Independent Commissioner of PT Brilian
                                                                                                 Indah Gemilang
                                                                                               • Director of Indonesian Banking
                                                                                                 Development Institution (LPPI)
                                                                                               • Member of the Sharia Supervisory Board
                                                                                                 of PT Chub Syariah Insurance

         Manggi           Jakarta     Independent              2021   Closing of the Annual    • Independent Commissioner of PT ABM-
         Taruna                       Commissioner                    GMS of the 2023 Fiscal     Investama Tbk
         Habir                                                        year                     • Member of Audit Committee and Risk
                                                                                                 Monitoring Committee of PT Bank Jago
                                                                                                 Tbk
                                                                                               • President Commissioner of
                                                                                                 PT Berdayakan Usaha Indonesia

         Eng Heng        Singapore    Commissioner             2021   Closing of the Annual    • Chairman of ALPS Pte. Ltd (formerly the
         Nee Philip                                                   GMS of the 2023 Fiscal     Agency for Healthcare Supply Chain Pte.
                                                                      year                       Ltd)
                                                                                               • Chairman of TSI Tech Pte. Ltd
                                                                                                 (formerly known as Transmex Systems
                                                                                                 International Pte. Ltd)

         Congsin         Thailand     Commissioner             2021   Closing of the Annual    • Head of Krungsri Auto Group
         Congcar                                                      GMS of the 2023 Fiscal
                                                                      year

         Hafid           Indonesia    Commissioner           2022     Closing of the Annual    • Vice President Director PT Bank
         Hadeli                                                       GMS of the 2023 Fiscal     Danamon Indonesia Tbk
                                                                      year




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




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.


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.


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




                                                                                                                                          Kurniawan B.
                                                                                                              I Dewa Made
                                                  Taruna Habir




 No.          Name
                                                                                            Hafid Hadeli




                                                                                                                             Swandajani




                                                                                                                                                                          Jin Yoshida

                                                                                                                                                                                        Denny Riza
                                                                                                                                                         Harry Latif
                                                                 Nee Philip
                                                                 Eng Heng




                                                                                                                                                                                                          Danamon
                                                                                                                                                                                                          Indonesia
                                                                              Congcar




                                                                                                                                                                                                           PT Bank
                                                                              Congsin
                               Daisuke




                                                    Manggi




                                                                                                                               Gunadi
                                         Wijaya
                                         Krisna




                                                                                                                  Susila
                                Ejima




                                                                                                                                                                                          Farib
                                                                                                                                              Niko




                                                                                                                                                                                                             Tbk
  1.   Daisuke Ejima                       -          -             -           -              -                  -             -             -             -                -             -                    -

 2.    Krisna Wijaya             -                    -             -           -              -                  -             -             -             -                -             -                    -

 3.    Manggi Taruna
                                 -         -                        -           -              -                  -             -             -             -                -             -                    -
       Habir

 4.    Eng Heng Nee
                                 -         -          -                          -             -                  -             -             -             -                -             -                    -
       Philip

  5.   Congsin Congcar           -         -          -              -                         -                  -              -            -             -                -              -                   -

 6.    Hafid Hadeli              -         -          -              -           -                                -              -            -             -                -              -                   -



Financial Relationship:
                                                                                        Financial Relationship with

                                                                                                                                                                                                       Controlling
                                         Board of Commissioners                                                                  Board of Directors
                                                                                                                                                                                                      Shareholders
                                                                                                                                          Kurniawan B.
                                                                                                              I Dewa Made
                                                  Taruna Habir




 No.          Name
                                                                                            Hafid Hadeli




                                                                                                                             Swandajani




                                                                                                                                                                          Jin Yoshida

                                                                                                                                                                                        Denny Riza
                                                                                                                                                         Harry Latif
                                                                 Nee Philip
                                                                 Eng Heng




                                                                                                                                                                                                          Danamon
                                                                                                                                                                                                          Indonesia
                                                                              Congcar




                                                                                                                                                                                                           PT Bank
                                                                              Congsin
                               Daisuke




                                                    Manggi




                                                                                                                               Gunadi
                                         Wijaya
                                         Krisna




                                                                                                                  Susila
                                Ejima




                                                                                                                                                                                          Farib
                                                                                                                                              Niko




                                                                                                                                                                                                             Tbk




  1.   Daisuke Ejima                       -          -             -           -              -                  -             -             -             -                -             -                   √

 2.    Krisna Wijaya             -                    -             -           -              -                  -             -             -             -                -             -                    -

 3.    Manggi Taruna
                                 -         -                        -           -              -                  -             -             -             -                -             -                    -
       Habir

 4.    Eng Heng Nee
                                 -         -          -                          -             -                  -             -             -             -                -             -                    -
       Philip

  5.   Congsin Congcar           -         -          -              -                         -                  -              -            -             -                -              -                   -

 6.    Hafid Hadeli              -         -          -              -           -                                               -            -             -                -              -                  √
Notes:
Daisuke Ejima and Hafid Hadeli are respectively the President Director and Vice President Director of PT Bank Danamon Indonesia Tbk




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Page 278
        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
        2023 Annual Report:


                                                      Management and Ownership in Other
                                                            Financing Companies
                    Description                As Member of       As Member                                   Detailed Explanation
                                                                                         As
                                                the Board of      of the Board
                                                                                     Shareholder
                                              Commissioners       of Directors

         Board of Commissioners                 Yes          No   Yes     No         Yes    No

         Daisuke Ejima                            -          √     -       √          -      √

         Krisna Wijaya                            -          √     -       √          -      √      All members of the Board of
                                                                                                    Commissioners do not have management
         Manggi Taruna Habir                      -          √     -       √          -      √
                                                                                                    and ownership relationships in other
         Eng Heng Nee Philip                      -          √     -       √          -      √      financing companies

         Congsin Congcar                          -          √     -       √          -      √

         Hafid Hadeli                             -          √     -       √          -      √




        Conflict of Interest of the Board of Commissioners
        Throughout the fiscal year of 2023, all members of the Board of Commissioners had no conflicts of interest,
        or potential conflicts of interest, with the Company. The Board of Commissioners is committed to avoiding
        potential conflicts of interest and always positioning themselves to not be in a potential conflict of interest,
        under any circumstances. If a conflict of interest occurs, the Board of Commissioners are prohibited from
        taking actions that could harm or reduce the Company’s profits and are required to disclose the potential
        conflict of interest in any decision.


        The procedures that must be followed by members of the Board of Commissioners in the event of a conflict
        of interest are as follows:
        1.   it is mandatory to immediately report in writing to the Board of Commissioners regarding all matters
             that potentially create and/or involve conflicts of interest that have significant financial or reputational
             implications;
        2. they are not allowed to participate in the assessment process of all activities involving conflicts of
             interest;
        3. they may attend meetings but are not allowed to participate in decision-making.


        Direct and Indirect Share Ownership in the Company, Financing Companies, and
        Other Companies by the Board of Commissioners
                                                                                      Share Ownership

                                                                                                                         Family at Adira
                      Name                                                                                               Finance, Other
                                                       Adira            Other Financing
                                                                                                   Other Companies         Financing
                                                      Finance             Companies
                                                                                                                        Companies, and
                                                                                                                        Other Companies

         Daisuke Ejima                                   -                       -                        -                     -

         Krisna Wijaya                                   -                       -                        -                     -

         Manggi Taruna Habir                             -                       -                        -                     -

         Eng Heng Nee Philip                             -                       -                        -                     -

         Congsin Congcar                                 -                       -                        -                     -

         Hafid Hadeli                                    -                       -                        -                     -




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




INDEPENDENT COMMISSIONER                                               3. Not having any affiliation with the Company,
                                                                            members                of     the        Company’s                 Board            of
As a public company, in accordance with OJK                                 Commissioners, members of the Company’s
Regulation No. 33/POJK.04/2014 dated December                               Board of Directors, or the Company’s main
8, 2014 on the Board of Commissioners and Board                             shareholders;
of Directors of Issuers or Public Companies,                           4. Not          having           direct        or       indirect            business
Adira Finance is required to have Independent                               relationship related to the Company’s business
Commissioners with a minimum of 30% of all                                  activities.
members of the Board of Commissioners of the
Company. In addition to the above provisions,                          Selection Procedure of Members of Independent
Independent Commissioners are also governed                            Commissioner:
by OJK Regulation No. 29/POJK.05/2020 on Good                          1.   The Board of Directors is entitled to propose
Corporate Governance for Financing Companies,                               the names of Independent Commissioners to
stipulating that a Financing Company shall have                             the Nomination and Remuneration Committee
at least 1 (one) Independent Commissioner.                                  of the Company. The proposed candidate
                                                                            must meet the required competence and
Independent Commissioner of Adira Finance at the                            independence requirements as Independent
time of this Annual Report preparation consists of                          Commissioner;
2 (two) persons from a total of 6 (six) members of                     2. The Nomination and Remuneration Committee
the Company’s Board of Commissioners or 33.3%                               will conduct interviews and examine the
of the total members of the Company’s Board of                              requirements of proposed candidates. After
Commissioners. The term of office of the three                              conducting              interviews                 and       research              on
Independent Commissioners of Adira Finance                                  candidate              requirements,                 the         Nomination
shall be terminated at the Company’s Annual GMS                             and Remuneration Committee will submit
for the 2023 fiscal year. This termination must be in                       recommendations on candidates who will be
effect by no later than the end of June 2024.                               appointed as Independent Commissioners
                                                                            to the Board of Directors and Board of
In addition to fulfilling the requirements as a                             Commissioners;
member of the Board of Commissioners and                               3. The Board of Directors and the Board of
passing the fit and proper test conducted by OJK,                           Commissioners shall propose the appointment
Independent Commissioners shall also meet the                               of the Independent Commissioner to the
following requirements: [GRI 2-18]                                          Company’s GMS.
1.         Not a person working or having the authority                4. Appointment of Independent Commissioner
           and responsibility to plan, lead, control or                     shall be conducted by the GMS.
           supervise the Company’s activities within the
           last 6 months, except for re-appointment as an              Prior         to           appointment                  as            Independent
           Independent Commissioner in the following                   Commissioner, each Independent Commissioner
           period;                                                     candidate must sign a statement of independence
2. Not having any share directly or indirectly to                      by         referring        to          OJK      Regulation                No.          33/
           the Company;                                                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 independency status of Independent Commissioner Members as of the publication
date of the 2023 Annual Report:
     No.              Name of Independent Commissioner                      Date of Most Recent Independence Statement Letter

      1.     Krisna Wijaya                                                                               March 13, 2023

     2.      Manggi Taruna Habir                                                                        March 13, 2023




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                                                                                           2023 Annual Report PT Adira Dinamika Multi Finance Tbk
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                                     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 2023 Annual Report is as follows:
                                     Passing Date of
                 Name                Fit and Proper                                            Description
                                           Test

         Daisuke Ejima             October 10, 2023

         Krisna Wijaya             April 27, 2016

         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

         Congsin Congcar           December 28, 2020

         Hafid Hadeli              December 19, 2022




        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                                          May 26, 2023
                                       Commissioner

         Krisna Wijaya                 Independent                                        November 22, 2016
                                       Commissioner
                                                          Basic Financing Certification                              Indonesian Financing
         Manggi Taruna Habir           Independent                                        May 28, 2021
                                       Commissioner                                                                 Professional Certification
                                                                                                                              Body
         Eng Heng Nee Philip           Commissioner                                       November 25, 2015

         Congsin Congcar               Commissioner                                       June 25, 2020

         Hafid Hadeli                  Commissioner            Expert Financing           November 22, 2016
                                                                 Certification




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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 above explanation, it can be                      Duties and Responsibilities of Each
concluded that:                                                Member of the Board of Commissioners
•   All members of the Board of Commissioners                  1.   Daisuke Ejima as President Commisisoner
    with a total of 6 (six) members have exceeded                   Yasushi Itagaki has the main duty of supervising
    the minimum requirements set forth in the                       and providing input to the Board of Directors in
    Company’s Articles of Association;                              relation to:
•   All members of the Board of Commissioners                       •     Company’s                   business             strategies                   and
    have complied with the requirements of the                            development;
    finance company regulations including the                       •     Company’s nomination and remuneration
    requirements for passing the fit and proper                           policy;
    test;                                                           •     Development                  and             evaluation             of        the
•   Each member of the Board of Commissioners                             nomination and remuneration policy of the
    has no family relationship or blood relationship                      Company’s Board of Commissioners and
    up to the second degree with the members of                           Board of Directors; and
    the Board of Commissioners and/or members                       •     Implementation                     of          Good            Corporate
    of the Board of Directors;                                            Governance.
•   The Company’s Independent Commissioners,
    namely Krisna Wijaya and Manggi Taruna                     2. Krisna Wijaya as Independent Commissioner
    Habir, do not have family or blood relationship                 Krisna Wijaya has the main duty of supervising
    up to the second degree with members of the                     and providing input to the Board of Directors in
    Board of Commissioners and/or members of                        relation to:
    the Board of Directors of the Company, do not                   •     Economic and financial issues;
    have financial and management relationship                      •     Regulation             and        relationship                with            the
    with the shareholders, subsequently fulfilling                        Government and Regulator;
    the requirements to become an independent                       •     Risk management;
    commissioner in the capital market sector (OJK                  •     Operational activities; and
    Regulation No. 33/POJK.04/2014 on the Board                     •     Implementation                     of          Good            Corporate
    of Directors and Board of Commissioners of                            Governance.
    Issuers or Public Companies;
•   Each member of the Board of Commissioners                  3. Manggi                Taruna          Habir            as           Independent
    has no concurrent position either as a member                   Commissioner
    of the Board of Commissioners, as a member                      Manggi Taruna Habir has the main duty of
    of the Board of Directors, or as a shareholder in               supervising and providing input to the Board
    other financing companies;                                      of Directors in relation to:
•   The composition of number of Independent                        •     Economic and financial issues;
    Commissioners is 33.3%, which has satisfied the                 •     Nomination and remuneration policy;
    minimum number required in OJK Regulation,                      •     Development                  and             evaluation             of        the
    which is at least 30% of the total members of                         nomination and remuneration policy of the
    the Board of Commissioners;                                           Company’s Board of Commissioners and
•   5 (five) members of the Board of Commissioners                        Board of Directors;
    of the Company have already had basic                           •     Operational activities; and
    financing certification while 1 (one) member                    •     Implementation                     of          Good            Corporate
    of the Board of Commissioners has already                             Governance.
    had expert financing certification from the
    institution appointed by the Indonesia Financial           4. Eng Heng Nee Philip as Commissioner
    Services   Association   (Asosiasi   Perusahaan                 Eng Heng Nee Philip has the main duty of
    Pembiayaan Indonesia/APPI);                                     supervising and providing input to the Board
                                                                    of Directors in relation to:
                                                                    •     Economic and financial issues;
                                                                    •     Risk management;
                                                                    •     Nomination and remuneration policy;
                                                                    •     Operational activities; and
                                                                    •     Implementation                     of          Good            Corporate
                                                                          Governance.


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        5. Congsin Congcar as Commissioner                               7. Approval of Revised Annual Business Plan for
             Congsin Congcar has the main duty of                             the 2023 fiscal year;
             supervising and providing input to the Board                8. Approval of 2023 Guideline of Risk Management
             of Directors in relation to:                                     Implementation;
             •   economic and financial issues;                          9. Approval of Semester I Year 2023 Business Plan
             •   operational activities;                                      Realization;
             •   management of Human Resources; and                      10. Approval on 2023 Risk Appetite Statement
             •   budget issues.                                          11. Approval of the Annual Business Plan for the
                                                                              2024 fiscal year;
        6. Hafid Hadeli as Commissioner                                  12. Approval of the Sustainable Finance Action
             Hafid Hadeli has the main duty of supervising                    Plan for the 2024 fiscal year;
             and providing input to the Board of Directors in            13. Approval of 2023/2024 market and liquidity risk
             relation to:                                                     assumption and limit;
             •   economic and financial issues;                          14. Approval of Guideline for Implementation of
             •   risk management;                                             Anti    Money    Laundering,      Counter-Terorism
             •   nomination and remuneration policy;                          Financing and Proliferation of Weapons of
             •   operational activities; and                                  Mass Destruction.
             •   budget issues.
                                                                         Recommendations of the Board of
        Decisions of the Board of Commissioners                          Commissioners in 2023
        in 2023                                                          1.   Provide recommendations and inputs on the
        1.   Decision of the Board of Commissioners on the                    budget plan and annual plan submitted by the
             Composition of Nomination and Remuneration                       Board of Directors;
             Committee of PT Adira Dinamika Multi Finance                2. Provide recommendations and inputs on the
             Tbk;                                                             Company’s Strategy;
        2. Decision of the Board of Commissioners on                     3. Provide       recommendations       and   inputs   on
             the implementation of the Annual General                         the development of human resources and
             Meeting of Shareholders of PT Adira Dinamika                     information technology of the Company;
             Multi Finance Tbk dated April 4, 2023;                      4. Provide recommendations and inputs to the
        3. Decision of the Board of Commissioners on                          Audit Committee, Risk Monitoring Committee,
             Approval of the Board of Commissioners to                        Nomination      &   Remuneration        Committee,
             the Board of Directors Relating to Article 12                    and Corporate Governance Committee, to
             Paragraph 4 Letter (d) and Letter (g) of the                     ensure that the performance and role of these
             Articles of Association of PT Adira Dinamika                     Committees keep increasing from time to time.
             Multi Finance Tbk.
                                                                         Introduction/Orientation Program
        Approvals of the Board of Commissioners                          for New Members of the Board of
        in 2023                                                          Commissioners
        1.   Approval of 2022 Business Plan Realization;                 The Company has an introduction/orientation
        2. Approval of 2022 Composite Rating for Financial               program policy for the newly appointed members
             Soundness Level;                                            of the Board of Commissioners. This program
        3. Approval of the 2023 Annual General Meeting                   aims to have the new members of the Board of
             of Shareholders Agenda and Appointment of                   Commissioners understand in depth about Adira
             Krisna Wijaya as chairman of the meeting;                   Finance. The introduction/orientation program is
        4. Approval of Deloitte’s Appointment as the                     conducted in the form of presentation, delivery of
             Public Accountant Firm for 2023 fiscal year and             written materials, visits to the business network,
             Elisabeth Imelda as Public Accountant for 2023              and direct meetings with the internal parties of
             fiscal year;                                                Adira Finance that will be in contact during their
        5. Approval of Guideline for Implementation of                   duties as members of the Board of Commissioners.
             Anti Money Laundering and Counter-Terorism                  The         introduction/orientation     program      is
             Financing;                                                  implemented by the Corporate Secretary.
        6. Approval         of   investment         in   PT    Mandala
             Multifinance 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 general, the introduction/orientation materials                       In 2023 there was 1 new member of the Board of
include:                                                                 Commissioners participating in the introduction/
1.   General Knowledge of Financing Companies;                           orientation program.
2. Good Corporate Governance Principles;
3. Explanation on Adira Finance, from vision,                            Training Program of the Board of
     mission, philosophy, history of establishment,                      Commissioners
     business    activities,   business     performance,                 The Company has a policy requiring members of
     financial and non-financial conditions, long-                       the Board of Commissioners to attend training to
     term, medium-term, and short-term strategies,                       support and improve their competence in carrying
     corporate strengths, as well as opportunities                       out their duties and responsibilities as members of
     and challenges encountered by the Company;                          the Board of Commissioners, at least 1 x (once) in 1
4. The Company’s Organs Structure, duties and                            (one) year.
     responsibilities of each of the Company’s organ,
     and control system policy.                                          During       2023,       members                   of      the        Board           of
                                                                         Commissioners have attended training with the
                                                                         following data:



       Name                        Name of Training/Seminar                                        Organizer                                  Date

 Daisuke Ejima     Anti-Fraud Awareness & 2022 Anti-Fraud Integrity Pact                    Bank Danamon                            April 22, 2023

                   Danamon Sustainability                                                   Bank Danamon                            April 22, 2023

                   2023 Code of Ethic                                                       Bank Danamon                            May 4, 2023

                   One Day Training For Refreshment Risk Management Level                   PT Efektifpro                           September 27,
                   5 Certification                                                          Knowledge Source                        2023
                   2022 Code of Ethics

                   2023 Danamon Compliance                                                  Bank Danamon                            December 4, 2023

 Krisna Wijaya     Seminar Nasional Era Baru Industri Pembiayaan                            Indonesia Financial                     June 6, 2023
                                                                                            Services Association

                   Multifinance Indonesia: Welcoming the Great Opportunities                Indonesia Financial                     December 15, 2023
                   After Pandemic                                                           Services Association

 Manggi Taruna     Seminar Nasional Pembiayaan Mikro & SDM di Era Society                   Indonesia Financial                     March 3, 2023
 Habir             5.0                                                                      Services Association

 Eng Heng Nee      Seminar International: The Future of Digitalization in                   Indonesia Financial                     August 1, 2023
 Philip            Multifinance Industry                                                    Services Association

 Congsin           Seminar International: The Future of Digitalization in                   Indonesia Financial                     August 1, 2023
 Congcar           Multifinance Industry                                                    Services Association

 Hafid Hadeli      Manager Forum 2023                                                       Bank Danamon                            February 13, 2023

                   2023 Code of Ethic                                                       Bank Danamon                            February 20, 2023

                   Customer Experience Strategy – Design and Deploy a                       Columbia Business                       July 27, 2023
                   Successful CX Plan                                                       School

                   Danamon Compliance 2023                                                  Bank Danamon                            August 8, 2023

                   Basic Certification for Commissioners                                    Indonesia Financing                     August 30, 2023
                                                                                            Professional
                                                                                            Certification Body

                   Occupational Safety in Emergencies                                       Bank Danamon                            September 7, 2023

                   Townhall Meeting Hanzawa                                                 Bank Danamon                            September 4, 2023

                   AML, CFT and WMD                                                         Bank Danamon                            September 8, 2023

                   Anti Bribery and Corruption                                              Bank Danamon                            December 19, 2023

                   Anti-Fraud Awareness & 2022 Anti-Fraud Integrity Pact                    Bank Danamon                            December 19, 2023




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        BOARD OF DIRECTORS                                                        sign the annual report, the reason must be
                                                                                  given in writing;
        Duties and Responsibilities of the Board                             8. Submitting the Company's financial statements
        of Directors                                                              to a public accountant appointed by the GMS
        The Company's Board of Directors has the following                        for inspection. The report or audit results of the
        main duties:                                                              public accountant are submitted in writing to
        1.   According to the provisions of Article 92                            the Annual GMS through the Board of Directors;
             Paragraph 1 of Law No. 40 of 2007 concerning                    9. Opening branch office and/or representative
             Limited      Liability     Companies,         the     Board          office at the domicile of the Company and in
             of Directors is in charge of managing the                            other places, within and/or outside the territory
             Company for the benefit of the Company and                           of the Republic of Indonesia;
             in line with the purposes and objectives of the                 10. Holding and maintaining the Register of
             Company;                                                             Shareholders and the Special Register of
        2. According to the provisions of Article 12                              the Company's domicile, or appointing and
             paragraph       1    of   OJK     Regulation        No.   33/        authorizing      the      Securities     Administration
             POJK.04/2014 concerning the Board of Directors                       Bureau for the share’s registration in the
             and Board of Commissioners of Issuers or                             Register of Shareholders and the Special
             Public Companies, the Board of Directors is in                       Register;
             charge of carrying out and being responsible                    11. Holding GMS according to the provisions of the
             for managing issuers or public companies for                         articles of association as well as the applicable
             the benefit of issuers or public companies in                        laws and regulations;
             line with the purposes and objectives of issuers                12. Carrying out every GMS resolution.
             or public companies as specified in the articles
             of association.                                                 Authority of the Board of Directors
                                                                             The Board of Directors has the following authorities:
        In performing its main duties, the Board of                          1.   The Board of Directors represents the Company
        Directors has, among others:                                              inside and outside the court on all matters and
        1.   Compiling and evaluating the vision, mission,                        in all events;
             and values of the Company to be submitted to                    2. Binding the Company with other parties and
             the Board of Commissioners for approval;                             other parties with the Company;
        2. Developing            long-term,     medium-term,           and   3. Carrying      out     all   actions,     both   regarding
             short-term strategies to be approved by the                          management and ownership, but with the
             Board of Commissioners;                                              following restrictions and conditions:
        3. Submitting a work plan that also includes                              a. making leasing, factoring, or consumer
             the Company's annual budget to the Board                                financing transactions with other parties,
             of Commissioners for approval by the Board                              or providing loan facilities or financing
             of Commissioners, prior to the Company's                                facilities that resemble or result in lending
             financial year begins;                                                  money to other parties, which exceeds the
        4. Managing and maintaining the Company's                                    amount determined from time to time by
             assets to provide the maximum possible                                  the Board of Commissioners; or
             benefits for the Company;                                            b. binding the Company as guarantor or
        5. Implementing the principles of Good Corporate                             debt guarantor (borgtocht), or in other
             Governance;                                                             ways being responsible for the payment
        6. Implementing an effective internal control                                obligations of other parties; or
             system to ensure the preservation of the                             c. establishing a new company, making or
             Company's assets and resources;                                         increasing     equity       participation     (unless
        7. Preparing an annual report based on the                                   for   additional        capital     participation   in
             statutory provisions signed by the entire                               connection with the issuance of share
             members of the Board of Directors and Board of                          dividends or bonus shares or in connection
             Commissioners to be submitted to the Annual                             with efforts to save credit), or reducing
             GMS as the accountability for the shareholders.                         equity participation in other companies,
             In the event that a member of the Board of                              without prejudice to the approval of the
             Directors or Board of Commissioners does not                            competent authority; or



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                                                    Highlights                Report      Profile     Discussion    Governance          and Social        Data
                                                                                                     and Analysis                     Responsibility




   d. borrowing money from other parties or                      c. OJK          Regulation               No.         29/POJK.05/2020
        receiving credit facilities or other banking                  concerning amendment to OJK Regulation
        facilities that cause the Company to be                       No.    30/POJK.05/2014                 on      Good               Corporate
        indebted to the other parties in excess of                    Governance for Financing Companies;
        the amount determined from time to time                  d. Company's articles of association;
        by the Board of Commissioners; or                        e. The Board of Directors Work Guidelines and
   e. writing off or removing the Company's                           Rules dated May 3, 2021.
        receivables from the books in excess of the
        amount determined from time to time by                   Adira Finance's Board of Commissioners Manual
        the Board of Commissioners; or                           regulates the following:
   f.   transferring or releasing the Company                    1.   Legal Basis;
        right to collect the Company's receivables               2. Organization;
        that have been written off, exceeding the                3. Requirements for Members of the Board of
        amount determined from time to time by                        Directors;
        the Board of Commissioners; or                           4. Appointment, resignation and dismissal;
   g. selling or transferring or releasing rights,               5. Term of Office;
        or pledging/guaranteeing the Company's                   6. Independence;
        assets, either in one transaction or in several          7. Duties and Responsibilities;
        transactions that are independent or related             8. Authority;
        to one another, in an amount exceeding the               9. Concurrent Positions of Members of the Board
        amount determined from time to time by                        of Directors;
        the Board of Commissioners.                              10. Orientation for New Members of the Board of
                                                                      Directors;
   The Board of Directors is required to obtain prior            11. Transparency;
   written approval or related documents signed                  12. Work Ethics;
   by the Board of Commissioners; the approval                   13. Meetings;
   can be given to take one action or more than                  14. Reporting and Accountability;
   one action and can be reviewed from time to                   15. Training.
   time, everything without prejudice to the laws
   and regulations;                                              The Board of Directors Manual have also been
4. Transferring the Company's assets or providing                uploaded on the Company's official website at
   collateral for the Company's debt assets, which               www.adira.co.id.
   constitute more than 50% (fifty percent) of the
   Company's net assets listed in the Company's                  Appointment, Dismissal, and Resignation
   most recent financial statements audited by                   of Members of the Board of Directors
   a public accountant in 1 (one) transaction or
   more related to one another or not related to                 Appointment of the Board of Directors Members:
   one another, must obtain approval from the                    Regarding the appointment of members of the
   General Meeting of Shareholders.                              Board of Directors, among others, is contained
                                                                 in the provisions of Article 94 of Law No. 40 of
The Board of Directors Manual                                    2007 concerning Limited Liability Companies,
In performing its duties and responsibilities, Adira             Article 3 Paragraph 1 of OJK Regulation No. 33/
Finance's Board of Directors is guided by the                    POJK.04/2014            concerning             Board            of       Directors
following:                                                       and Board of Commissioners of Issuers or Public
a. Law No. 40 of 2007 concerning Limited Liability               Companies and the Articles of Association of Adira
   Companies;                                                    Finance stipulates that the appointment and
b. OJK       Regulation      No.     33/POJK.04/2014             dismissal of members of the Board of Directors is
   concerning Board of Directors and Board of                    carried out through the GMS.
   Commissioners of Issuers or Public Companies;




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        Dismissal of the Board of Directors Members:            Resignation of the Board of Directors
        Regarding the temporary dismissal of the Board of       Members:
        Directors members, it is regulated in the provisions    The resignation of the Board of Directors Members
        of Article 105 Paragraph 9 of Law No. 40 of 2007        is stipulated in the provisions of Article 107 letter
        concerning Limited Liability Companies, Article 10      b of Law No. 40 of 2007 concerning Limited
        of OJK Regulation No. 33/POJK.04/2014 concerning        Liability Companies, Article 8 of OJK Regulation
        Board of Directors and Board of Commissioners of        No. 33/POJK.04/2014 concerning the Board of
        Issuers or Public Companies, and Adira's Articles of    Directors and Board of Commissioners of Issuers
        Association Finance in general stipulate that the       or Public Companies, and Adira Finance's Articles
        Board of Directors members can be dismissed at          of Association, which in general regulate the
        any time based on GMS resolution by stating the         following:
        reasons or at the end of their term of office and not   1.   The Board of Directors Members may resign
        reappointed by the GMS.                                      from their position before their term ends;
                                                                2. In the event that a member of the Board of
        Temporary Dismissal of the Board of Directors                Directors resigns, the concerned Board of
        Members:                                                     Directors member is required to submit a
        Regarding temporary dismissal of the Board                   resignation request to the Company;
        of Directors members, it is stipulated in the           3. The Company is required to hold GMS to decide
        provisions of Article 106 Paragraph 9 of Law No. 40          on the resignation request for members of the
        of 2007 concerning Limited Liability Companies,              Board of Directors no later than 90 (ninety)
        Article 10 of OJK Regulation No. 33/POJK.04/2014             days after receipt of the resignation request.
        concerning Directors and Board of Commissioners
        of Issuers or Public Companies, and Adira's Articles    The Board of Directors Requirements
        of Association Finance that in general regulate the     Requirements as a member of Adira Finance's
        following:                                              Board of Directors are regulated in the Company
        1.   The members of the Board of Directors may          Law, OJK Regulations, and the Company's Articles
             be temporarily dismissed by the Board of           of Association.
             Commissioners by stating the reasons;
        2. Temporary dismissal must be notified in writing      Article 93, Paragraph 1 of the Limited Liability
             to the concerned Board of Directors member.        Company Law states that those who can be
        3. The Board of Directors Members who are               appointed as members of the Board of Directors
             temporarily dismissed are not authorized to        are individuals who are capable of carrying out
             carry out their duties;                            legal actions, unless within 5 (five) years prior to
        4. Within a period of 30 days (according to Law         their appointment:
             No. 40 of 2007 concerning Limited Liability        a. declared bankrupt;
             Companies) or 90 days (according to OJK            b. being a member of the board of directors or
             Regulation No. 33/POJK.04/2014 concerning               board of commissioners found guilty of causing
             Board of Directors and Board of Commissioners           a company to be declared bankrupt; or
             of Issuers or Public Companies) after the date     c. convicted of committing a crime that is
             of temporary dismissal, it is required to hold          detrimental to state finances and/or related to
             GMS to revoke or strengthen the temporary               the financial sector.
             dismissal decision;
        5. In the GMS, the concerned Board of Directors         Article 11 of OJK Regulation No. 30/POJK.05/2014
             member is given the opportunity to defend          concerning Good Corporate Governance for
             himself;                                           Financing Companies stipulates the criteria for
        6. In the event that the GMS upholds the                members of the Board of Directors of Financing
             temporary dismissal decision, the concerned        Companies as follows:
             Board of Directors member is permanently           a. being able to act in good faith, honestly and
             dismissed;                                              professionally;
        7. With the end of the time period for holding GMS      b. being able to act for the benefit of the Company
             or the GMS being unable to make resolutions,            and/or stakeholders;
             the temporary dismissal is cancelled.              c. prioritizing the interests of the Company and/or
                                                                     other stakeholders over personal interests;



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




d. being able to make decisions based on                                       (3) other            crimes                   punishable                      by
     independent and objective assessments for the                                 imprisonment for 1 (one) year or more,
     benefit of the Company and debtors, creditors                                 including corruption, money laundering,
     and/or other stakeholders; And                                                narcotics/psychotropics,                                smuggling,
e. being able to avoid abuse of authority to gain                                  customs,              excise,           human           trafficking,
     improper personal gain or cause harm to the                                   trade      in         illegal       weapons,              terrorism,
     Company.                                                                      counterfeiting of money, in the field of
                                                                                   taxation, in the forestry sector, in the
The Company's Board of Directors Members                                           environmental sector, and in the marine
are obliged to fulfill the overall fit and proper                                  and fishery sector, which the sentence
requirements, following OJK Regulation No. 27/                                     has been completed within the last 20
POJK.03/2016 dated July 22, 2016 concerning                                        (twenty) years prior to nomination;
Fit and Proper Test for Main Parties of Financial                        c. having commitment to comply with laws
Services Institutions, OJK Regulation No. 4/                                   and      regulations              and          supporting                    OJK
POJK.05/2013 dated December 23, 2013 concerning                                policies;
Fit and Proper Test for Main Parties in Insurance                        d. having commitment to the development
Companies,      Pension     Funds,   and     Financing                         of healthy Non-Bank Financial Services
Companies, OJK Circular No. 31/SEOJK.05/2016                                   Institutions;
dated August 30, 2016 concerning Fit and Proper                          e. not included as a party prohibited from
Test for Main Parties in Non-Bank Financial Services                           becoming a Main Party candidate.
Institutions, and Article 10 of OJK Regulation No.                  2. Financial Reputation Factors which include:
30/POJK.05/2014      Concerning      Good    Corporate                   a. Having no non-performing loan and/or
Governance for Financing Companies.                                            financing; And
                                                                         b. Have never been declared bankrupt and/or
The Board of Directors of a Financing Company                                  have never been a shareholder, controller
is required to fulfill the following fit and proper                            of an insurance company who is not a
requirements:                                                                  shareholder, member of the board of
1.   Integrity Factor, including:                                              directors, executor of management duties,
     a. being capable in carrying out legal actions;                           or member of the board of commissioners
     b. having good character and morals, as                                   who found guilty of causing a company
        reflected by the attitude of complying with                            to be declared bankrupt in the last 5 (five)
        applicable   regulations,    including     never                       years prior to nomination.
        having been convicted for committing a                      3. Competency factors, including:
        crime within a certain period of time before                     a. Strategic management knowledge and
        being nominated, including:                                            skills to ensure that the Board of Directors:
        (1) criminal acts in the financial services                            (1) having sufficient knowledge and is
           sector    that   the   crimes    have   been                            relevant to his position;
           completed within the last 20 years prior                            (2) understanding laws and regulations;
           to nomination;                                                      (3) having the ability to carry out strategic
        (2) criminal acts, namely crimes listed in                                 management                     in         the          context            of
           the Indonesian Criminal Code (KUHP)                                     developing a healthy business
           and/or the like abroad with the threat of                     b. Experience              in      the            field     of     Non-Bank
           imprisonment for 1 year or more with the                            Financial Services Institutions and/or other
           sentence has been completed within the                              fields relevant to their position; And
           last 10 years prior to nomination; and/or                     c. Expertise in the field of Non-Bank Financial
                                                                               Services Institutions and/or other fields
                                                                               relevant to the position.




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        Article 4 of OJK Regulation No. 33/POJK.04/2014                                    ever been unaccepted by the GMS or
        concerning Board of Directors and Board of                                         have failed to provide accountability as
        Commissioners of Issuers or Public Companies                                       members of the Board of Directors and/
        stipulates the requirements for members of the                                     or the Board of Commissioners to the
        Board of Directors as follows:                                                     GMS; And
        a. Having good character, morals and integrity;                                3. Ever caused a company that obtained
        b. Being capable in performing legal actions;                                      a license, approval or registration from
        c. Within 5 (five) years prior to appointment and                                  the OJK not to fulfill the obligation to
             during tenure:                                                                submit annual reports and/or financial
             i.   Never been declared bankrupt;                                            statements to OJK.
             ii. Never been a member of the Board of                           d. Having commitment to comply with laws and
                  Directors and/or member of the Board of                          regulations; And
                  Commissioners who was found guilty of                        e. Having knowledge and/or expertise in the field
                  causing a company to be declared bankrupt;                       required by the Issuer or Public Company.
             iii. Never been punished for committing a
                  crime that is detrimental to state finances                  Based on the data owned by the Company,
                  and/or related to the financial sector;                      up to the date of the issuance of this Annual
             iv. Never been a member of the Board of                           Report, the entire members of Adira Finance's
                  Directors and/or a member of the Board of                    Board of Directors have and still meet the
                  Commissioners who during his tenure:                         requirements or criteria set out in the Company
                  1.   Ever failed to held an annual GMS;                      Law, OJK Regulations, Indonesia Stock Exchange
                  2. Responsibilities as members of the                        Regulations,      and    the   Company's        Articles   of
                       Board of Directors and/or members                       Association.
                       of the Board of Commissioners have




        Duties and Responsibilities Division of Each Member of the Board of Directors


             Position          Description                                      Duties and Responsibilities

         President          I Dewa Made           • Developing strategic plans to achieve the Company's vision, mission and goals in order
         Director           Susila is currently     to increase the Company's revenue, profitability and growth;
                            serving as            • Evaluating and monitoring the Company achievements and the Company
                            the President           performance periodically in a predetermined period to ensure the progress and
                            Director who            achievement of the Company's targets;
                            was appointed         • Evaluating and monitoring the Company's operations to ensure efficiency and
                            at the Annual           effectiveness of quality, services, products and resource management.
                            GMS on March          • Approving the procedures, policies and operational standards of the Company
                            30, 2022 and has        following the applicable regulations;
                            effectively served    • Managing and developing the Company's resources effectively and efficiently
                            since passing the       following the prevailing policies as well as laws and regulations, and also supervising
                            Fit and Proper          the development of the capacity and capability of human resources including the
                            Test from OJK on        Company's culture.
                            July 1, 2022.

         Director of        Director of           • Leading and directing policies and strategies as well as socializing the duties of the
         Compliance         Compliance is           Compliance Directorate;
                            currently             • Leading and directing the preparation of the necessary guidelines for duties
                            concurrent by           implementation of the Compliance Directorate;
                            the President         • Leading and directing the implementation of Good Corporate Governance.
                            Director.             • Monitoring and maintaining that the Company's business activities to not deviate from
                                                    the applicable laws and regulations;
                                                  • Monitoring and maintaining the Company compliance with the overall established
                                                    agreements or commitments with the external parties;
                                                  • Monitoring follow-up on findings and recommendations from external auditors,
                                                    supervision results by the Financial Services Authority and/or supervision by other
                                                    authorities;
                                                  • Leading and directing the implementation of Anti- Money Laundering and Counter
                                                    Terrorism Financing programs based on the provisions of the applicable laws and
                                                    regulations;
                                                  • Leading and directing compliance activities in line with the established standard work
                                                    procedures in implementing the compliance function correctly.




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                                                           Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                                           and Analysis                Responsibility




   Position         Description                                         Duties and Responsibilities

Director         Director of Risk     • Leading and directing the preparation of policies and strategies related to risk
of Risk          Management             management to minimize business risks in order to achieve targets and goals of the
Management       is currently           Company;
                 concurrent by the    • Being responsible for policies implementation and improvements to improve the risk
                 President              management governance of the Company following the policies of the Company and
                 Director.              Regulators;
                                      • Evaluating policies and strategies as well as providing solutions for improvements both
                                        in terms of policies and processes related to risk management;
                                      • Ensuring that all work units in the Risk Management & Legal Directorate carry out work
                                        processes based on the Company Regulations;
                                      • Being responsible for HC organizational and development in the Risk Management &
                                        Legal Directorate.

Director of      Director of          • Leading and directing policies and strategies in the financial sector;
Finance          Finance is           • Leading and directing the preparation of business strategies, short-term, medium-
                 currently              term and long-term financial goals and targets so as to be in line with the Company
                 concurrent by the      policies;
                 Director of Sales,   • Leading and directing the Company's bookkeeping and financial reporting activities in
                 Service &              order to have financial system with proper supervision, policies and procedures to be
                 Distribution           able to produce complete, consistent, reliable and timely financial information;
                                      • Leading and directing activities to explore the most profitable funding sources to
                                        support business operations of the Company;
                                      • Leading and directing all activities related to Corporate Secretary & Investor Relations
                                        based on Regulatory policies for the financing industry;
                                      • Being responsible for organizational and HC development of the Finance Directorate
                                        team.

Director of      Director of          • Being responsible for formulating the Company policies and strategies related to
Human            Human Capital          human resource management, business networks and corporate culture;
Capital and      and Corporate        • Supervising the Company's operations related to the management of human resources
Corporate        Real Estate            and business networks to ensure the achievement of efficiency and effectiveness
Real Estate      Management is          following the goals of the Company;
Management       currently held       • Being responsible for organization and equipment development of the Company
                 by Swandajani          according to business needs;
                 Gunadi who was       • Monitoring compliance and implementation of inherent oversight related to human
                 most recently          resources and business network of the Company in accordance with the policies by the
                 reappointed as         regulator;
                 Director at the      • Evaluation and development of resource management strategies according to
                 Annual GMS on          organizational developments and business needs;
                 June 30, 2021.       • Being responsible for HC organizational and development in the Directorate of Human
                                        Capital & Corporate Real Estate Management.


Director of      Director of          • Being responsible for formulating Company policies and strategies related to
Marketing        Marketing              marketing, brand & communication and Business Analytic;
                 is currently         • Supervising the Company's operations related to marketing strategy, brand
                 concurrent by          management & communication and business analytics;
                 the Director of      • Developing products and marketing programs oriented to customer focus in line with
                 Human Capital          market potential and business needs;
                 and Corporate        • Monitoring and evaluating the effectiveness of the implementation of product
                 Real Estate            development and marketing programs for the short, medium and long term;
                 Management.          • Being responsible for establishing and managing budget related to marketing strategy,
                                        brand management & communication;
                                      • Being responsible for HC organizational and development in the Marketing Directorate.

Director of      Director of Sales,   • Leading and directing the preparation of sales, service and distribution policies and
Sales, Service   Service and            strategies to increase sales growth through business networks to achieve targets and
and              Distribution is        goals of the Company;
Distribution     currently held by    • Being responsible for policies implementation and improvements related to sales,
                 Niko Kurniawan         service and distribution;
                 Bonggowarsito        • Automotive and non-automotive financing;
                 who was last         • Evaluating policies and strategies as well as providing improvement solutions so that
                 reappointed at         sales, service and distribution targets can run well and achieve the established target;
                 the Annual GMS       • Ensuring that the Sales, Service & Distribution Directorate operates according to the
                 on June 30, 2021.      rules and policies of the Company or Regulators;
                                      • Being responsible for HC organizational and development in the Sales, Service &
                                        Distribution Directorate.




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               Position          Description                                       Duties and Responsibilities

            Director of       Director of           • Leading and directing the preparation of Portfolio policies and strategies to increase
            Portfolio Sales   Portfolio Sales         growth through the increasing cooperation with multi-channels, business ecosystems
                              is currently            and increasing capacity to achieve the targets and objectives of the Company;
                              served by Harry       • Being responsible for the implementation of policies and improvements to increase the
                              Latif, who was          market share of automotive and non- automotive financing (Market Leader);
                              most recently         • Evaluating the implementation of policies and strategies and providing corrective
                              reappointed             solutions needed to improve business;
                              at the Annual         • Ensuring that the Portfolio Sales Directorate operates in line with the rules and policies
                              General Meeting         of the Company and Regulatory;
                              of Shareholders       • Being responsible for organizational and HC development in the Portfolio Sales
                              on June 30, 2021.       Directorate.

            Director of       Director of           • Being responsible for ensuring and providing strategic direction for business and non-
            Business          Business Alliance       business collaboration activities (human resources, technology and culture) between
            Alliance          Strategy is             Global and Local Adira Finance-Danamon- MUFG;
            Strategy          currently held        • Leading the development of business collaboration between Adira Finance- Danamon-
                              by Jin Yoshida          MUFG Global and Local in supporting business growth of the Company;
                              who was               • Starting cooperation with a group of companies related to the Company's business to
                              most recently           support business growth;
                              reappointed           • Supporting ADMF business transformation and optimizing Global and Local MUFG
                              at the Annual           resources;
                              General Meeting       • Providing periodic updates to the Company management regarding the latest MUFG
                              of Shareholders         Global policies or regulations that have direct or indirect impacts on the Company.
                              on June 30, 2021.

            Director          Director of Credit,   • Lead and direct the preparation of policies and strategies related to the Credit,
            of Credit,        Collection & Legal      Collection, Loan Asset Recovery function by prioritizing the principle of prudence in the
            Collection &      is currently held       acquisition process and improving the quality of financing asset management;
            Legal             by Denny Riza         • Lead and direct the preparation of policies and strategies related to Legal functions in
                              Farib who was           accordance with legal feasibility;
                              first appointed at    • Responsible for the implementation of policies and improvements to improve
                              the Annual GMS          the results of the implementation of supporting processes and tools under the
                              held on April 4         coordination of the Directorate in accordance with Company and regulator policies;
                              2023 and has          • Ensure that all work units in the relevant Directorate carry out work processes in
                              been in office          accordance with company regulations;
                              effectively since     • Responsible for organizational development and HC Directorate.
                              passing the fit
                              and proper test
                              from the OJK on
                              October 10, 2023.



        Board of Directors Reporting Obligations
        The Board of Directors Members are obliged to report to the Company periodically or when changes occur
        in terms:
        ·      Their and their family's share ownership of 5% or more, both in Adira Finance and in other companies
               domiciled in Indonesia or abroad.
        ·      Concurrent positions, both within Adira Finance and at other companies or institutions.


        Structure, Composition, and Independence of the Board of Directors
        According to the Company's Articles of Association, the structure of the Board of Directors consists of at
        least 3 (three) members of the Board of Directors with the following composition:
        ·      1 (one) President Director;
        ·      2 (two) Directors or more, provided that from membesr of the Board of Directors, 1 (one) person may be
               appointed as Vice President Director.


        The Company's Board of Directors is currently appointed based on Annual GMS resolutions on April 4,
        2023, consisting of 6 (six) members with the composition of the Board of Directors as follows:
        ·      1 (one) President Director, and 5 (five) Directors;
        ·      All members of the Board of Directors are domiciled in Indonesia;
        ·      Most members of the Board of Directors have experience in finance or banking for more than 5 (five)
               years;
        ·      There is 1 (one) female member of the Board of Directors, so representation based on gender is
               represented.




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                                                            Highlights                     Report      Profile        Discussion      Governance     and Social        Data
                                                                                                                     and Analysis                  Responsibility




The Company's Board of Directors composition since the closing of the Annual GMS which was held on
April 4, 2023 until the Annual GMS which will be held no later than June 30, 2024 is as follows:
                                             Member                                                                                 Other Position Outside
     Name          Domicile       Position              Reappointment                         End of Term
                                              Since                                                                                     the Company

I Dewa Made          Jakarta    President     2022                 -
                                                                                                                                                   -
Susila                          Director

Swandajani           Jakarta    Director      2013              2021
                                                                                                                                                   -
Gunadi

Niko Kurniawan       Jakarta    Director      2018              2021                  Closing of the Annual GMS                                    -
Bonggowarsito
                                                                                      for the 2023 financial year
Harry Latif          Jakarta    Director      2020              2021                                                                               -

Jin Yoshida          Jakarta    Director      2020              2021                                                                               -

Denny Riza           Bekasi     Director      2023                 -
                                                                                                                                                   -
Farib




Certification for the Board of Directors Members
In accordance with the provisions of Article 65 Paragraph (2) OJK Regulation No. 35/POJK.05/2018
Concerning the Implementation of Finance Company Business, the Board of Directors of the Finance
Company are obliged to have expertise certification in the field of financing from an institution designated
by the association.


The following is certification data from Adira Finance's Board of Directors members:
       Name               Position                    Certification                                   Date                              Issuing Body

I Dewa Made Susila     President                                                            November 22, 2016
                       Director

Swandajani Gunadi      Director                                                             March 2, 2017

Niko Kurniawan         Director                                                             August 2, 2018                      Indonesia Financing
Bonggowarsito                                Financing Expert Certification                                                   Professional Certification
                                                                                                                                        Body
Harry Latif            Director                                                             October 24, 2019

Jin Yoshida            Director                                                             February 27, 2020

Denny Riza Farib       Director                                                             March 31, 2023




Status of passing the Fit and Proper Test for the Board of Directors Members on the issuance date of this
Annual Report is as follows:
                                                                       Date of Passing the Fit &
                               Name                                                                                                 Description
                                                                             Proper Test

I Dewa Made Susila                                                     July 1, 2022

Swandajani Gunandi                                                     March 13, 2013

Niko Kurniawan Bonggowarsito                                           June 5, 2018                               Fit and proper test is organized by
Harry Latif                                                            August 25, 2020                                Financial Services Authority.

Jin Yoshida                                                            August 25, 2020

Denny Riza Farib                                                       October 10, 2023




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        Family and Financial Relationship of the Board of Directors
        Family and financial relationships among members of the Board of Directors and fellow members of the
        Board of Directors and/or members of the Board of Commissioners and shareholders of the Company are
        as follows:


        Family Relationship:
                                                                                                                   Family Relationship with

                                                                                                                                                                                                                Controlling
                                                   Board of Commissioners                                                                        Board of Directors
                                                                                                                                                                                                                Shareholder




                                                                                                                                                      Niko Kurniawan
                                                                                                                                                      Bonggowarsito
                                                                   Manggi Taruna


                                                                                   Eng Heng Nee
                                   Daisuke Ejima




                                                                                                                                                                                                                  Indonesia Tbk
                                                   Krisna Wijaya




                                                                                                                           I Dewa Made
          No.        Name




                                                                                                            Hafid Hadeli




                                                                                                                                         Swandajani




                                                                                                                                                                                     Jin Yoshida


                                                                                                                                                                                                   Denny Riza
                                                                                                                                                                       Harry Latif




                                                                                                                                                                                                                    Danamon
                                                                                                  Congcar




                                                                                                                                                                                                                     PT Bank
                                                                                                  Congsin




                                                                                                                                           Gunadi
                                                                                                                               Susila
                                                                                       Philip
                                                                      Habir




                                                                                                                                                                                                     Farib
           1.   I Dewa Made           -               -                 -              -            -          -                            -              -              -             -             -                -
                Susila

           2.   Swandajani            -               -                 -              -            -          -               -                           -              -             -             -                -
                Gunadi

           3.   Niko Kurniawan        -               -                 -              -            -          -               -            -                             -             -             -                -
                Bonggowarsito

           4.   Harry Latif            -               -                -              -            -          -               -            -              -                            -             -                -

           5.   Jin Yoshida            -               -                -              -            -          -               -             -             -              -                            -               -

           6.   Denny Riza             -               -                -              -            -          -               -             -             -              -             -                              -
                Farib



        Financial Relationship:
                                                                                                             Financial Relationship with

                                                                                                                                                                                                                Controlling
                                                   Board of Commissioners                                                                        Board of Directors
                                                                                                                                                                                                                Shareholder
                                                                                                                                                      Niko Kurniawan
                                                                                                                                                      Bonggowarsito
                                                                   Manggi Taruna


                                                                                   Eng Heng Nee
                                   Daisuke Ejima




                                                                                                                                                                                                                  Indonesia Tbk
                                                   Krisna Wijaya




                                                                                                                           I Dewa Made




          No.        Name
                                                                                                            Hafid Hadeli




                                                                                                                                         Swandajani




                                                                                                                                                                                     Jin Yoshida


                                                                                                                                                                                                   Denny Riza
                                                                                                                                                                       Harry Latif




                                                                                                                                                                                                                    Danamon
                                                                                                  Congcar




                                                                                                                                                                                                                     PT Bank
                                                                                                  Congsin




                                                                                                                                           Gunadi
                                                                                                                               Susila
                                                                                       Philip
                                                                      Habir




                                                                                                                                                                                                     Farib




           1.   I Dewa Made           -               -                -               -            -          -                            -              -              -             -             -                -
                Susila

           2.   Swandajani            -               -                -               -            -          -               -                           -              -             -             -                -
                Gunadi

           3.   Niko                  -               -                -               -            -          -               -            -                             -             -             -                -
                Kurniawan
                Bonggowarsito

           4.   Harry Latif           -               -                 -              -            -          -               -            -              -                            -             -                -

           5.   Jin Yoshida           -               -                 -              -            -          -               -            -              -              -                            -               -

           6.   Denny Riza            -               -                 -              -            -          -               -            -              -              -             -                              -
                Farib




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                                                              Highlights                 Report      Profile     Discussion    Governance     and Social        Data
                                                                                                                and Analysis                Responsibility




Concurrent Positions and Share Ownership in                                Following the provisions of Article 6 of OJK
Other Financing Companies by the Board of                                  Regulation No. 33/POJK.04/2014 concerning the
Directors                                                                  Board of Directors and Board of Commissioners
Regarding concurrent positions of members                                  of Issuers or Public Companies, the provisions for
of Adira Finance's Board of Directors, it is                               the concurrent positions of the Board of Directors
regulated in OJK Regulation No. 30/POJK.05/2014                            members are regulated as follows:
concerning         Good     Corporate          Governance    for           1.   The Board of Directors Members may hold
Financing      Companies          and          OJK   Regulation                 concurrent positions as:
No. 33/POJK.04/2014 concerning Board of Directors                               a. Member of Board of Directors at no more
and Board of Commissioners of Issuers or Public                                       than 1 (one) issuer or other public company;
Companies.                                                                      b. Member of Board of Commissioners at no
                                                                                      more than 3 (three) issuers or other public
According      to       Article   9       of   OJK   Regulation                       companies; and/or
No. 30/POJK.05/2014 Concerning Good Corporate                                   c. Committee members at no more than
Governance for Financing Companies, members                                           5 (five) committees in issuers or public
of the Board of Directors of Financing Companies                                      companies where the person concerned
are prohibited from holding concurrent positions                                      also serves as a member of the Board of
unless as members of the Board of Commissioners                                       Directors or the Board of Commissioners.
in at most 3 (three) other financing companies.                            2. Concurrent positions can only be carried out as
Does not include concurrent positions if a                                      long as they do not conflict with other laws and
member ofthe Board of Directors is responsible for                              regulations;
supervising participation in a subsidiary engaging                         3. In the event that there are other laws and
in the financing sector business, carrying out                                  regulations regulating provisions regarding
functional duties as the Board of Commissioners                                 concurrent positions that are different from
member        in    a    subsidiary        controlled   by   the                the OJK Regulation, stricter provisions shall
Company, as long as the concurrent position does                                apply.
not result in the person concerned neglecting the
implementation of duties and authorities as the
Company's Board of Directors member.



The table below shows the management relationship and ownership of the Company's Board of Directors
members in other financing companies:
                            Position in Other           Position in Other
      Name                                                                                                      Description
                          Financing Companies             Companies

I Dewa Made Susila                    -                           -

Swandajani Gunadi                     -                           -

Niko Kurniawan                        -                           -                    Does not violate the provisions of OJK Regulation
Bonggowarsito                                                                          No. 30/POJK.05/2014 and OJK Regulation No. 33/
Harry Latif                           -                           -                                      POJK.04/2014.

Jin Yoshida                           -                           -

Denny Riza Farib                      -                           -




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        Direct or Indirect Share Ownership in Companies, Finance Companies and Other Companies by Board of
        Directors


                                                                                          Share Ownership

                                                                                                                                Family at Adira
                      Name                                                                                                       Finance, Other
                                                                          Other Financing
                                               Adira Finance                                           Other Companies        Finance Companies
                                                                            Companies
                                                                                                                                   and Other
                                                                                                                                   Companies

            I Dewa Made Susila                       -                           -                              -                       -

            Swandajani Gunadi                        -                           -                              -                       -

            Niko Kurniawan                           -                           -                              -                       -
            Bonggowarsito

            Harry Latif                              -                           -                              -                       -

            Jin Yoshida                              -                           -                              -                       -

            Denny Riza Farib                         -                           -                              -                       -



        Pursuant to matters mentioned above, the                                     Duties and Responsibilities Implementation
        conclusion is as follows:                                                    of the Board of Directors
        ·      All 6 (six) members of the Board of Directors                         In    summary,       the       duties   and   responsibilities
               have exceeded the minimum requirements                                implemented by the Board of Directors in 2023 are
               stipulated      in     the    Company's         Articles    of        as follows:
               Association as well as applicable laws and
               regulations;                                                          Management Area:
        ·      The entire Board of Directors members have                            1.    Evaluating and further preparing the annual
               complied with both regulatory requirements                                  report for the 2022 fiscal year to be reported to
               in the field of financing companies and in the                              the Board of Commissioners and to the GMS at
               field of capital market;                                                    the Annual GMS which will be held on April 4,
        ·      Each member of the Board of Directors has no                                2023;
               family or blood relationship up to the second                         2. Drafted and submitted the Business Plan
               degree with fellow members of the Board of                                  Realization Report for the 2022 fiscal year;
               Commissioners and/or members of the Board                             3. Prepared and determined the revision of the
               of Directors of the Company;                                                Annual Business Plan for the 2023 fiscal year;
        ·      Each member of the Board of Directors has no                          4. Created and determined work plans and
               concurrent position either as a member of the                               budget plans for the 2024 fiscal year;
               Board of Commissioners, Board of Director or                          5. Prepared         and        established    a   Sustainable
               as a shareholder in another finance companies                               Finance Action Plan for the 2024 financial year.
               beyond the provisions of OJK Regulations in                           6. Developed          the      Company's      products   and
               the field of Finance Companies and in the                                   services;
               Capital Market sector;                                                7. Developed the Company's business network;
        ·      The    Board      of    Directors   composition            has        8. Developed the Company's organization to
               complied        with    the    principles       of   gender                 conform to the business strategy and business
               representation and diversity.                                               network development of the Company.


        According to Law No. 40 of 2007 concerning                                   Risk Management Sector:
        Limited Liability Companies, the Board of Directors                          1.    Evaluating and improving risk management
        is fully responsible for managing the Company to                                   policies implemented by the Company;
        fulfill its interests and objectives and representing                        2. Preparing guidelines for the Company's risk
        the Company both inside and outside the Court.                                     management in line with the provisions of the
        Thus, the Board of Directors has the authority to                                  applicable laws and regulations;
        take management actions and bind the Company
        to other parties.




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                                                                                                              and Analysis                 Responsibility




3. Consistently        implementing            the          risk          Succession Policy
     management system that has been established                          The Board of Directors is a highly decisive
     to anticipate every possible risk to be faced by                     Company's organ in the administration and
     the Company;                                                         management of the Company, so a succession
4. Prepared human resource development to run                             policy is needed to ensure business continuity
     the Company's risk management system.                                for the Company. The succession policy for Adira
                                                                          Finance's Board of Directors is guided by Law No.
Control Sector:                                                           40 of 2007 concerning Limited Liability Companies,
1.   Carrying out internal control by streamlining                        OJK Regulation No.4/POJK.05/2013 concerning
     the performance of the Internal Audit Unit and                       Fit and Proper Test for Main Parties in Insurance
     Compliance Unit of the Company;                                      Companies, Pension Funds, Financing Companies
2. Providing       follow-up      directions     on         the           and Guarantee Companies, OJK Regulation No.30/
     supervision results by the Internal Audit Unit                       POJK.05/2014            concerning                 Governance                 Good
     and Compliance Unit of the Company as well                           Corporate Governance for Financing Companies,
     as monitoring the completion;                                        OJK Regulation No. 33/POJK.04/2014 Concerning
3. Conducting good communication with the                                 the Board of Directors and Board of Commissioners
     External Auditor appointed by the Company's                          of Issuers or Public Companies and the Company's
     Board of Commissioners, including discussing                         Articles of Association.
     the findings of the External Auditor;
4. Following up on any findings from the                                  Nomination process for the Company's Board of
     supervision results by the External Auditor or                       Directors is through the following mechanism:
     the authorities authorized to supervise the                          1.   The Company's Board of Directors annually
     Company;                                                                  evaluates senior officials in the Company who
5. Resolving any violations committed within the                               have the potential to hold positions as the
     Company.                                                                  Board of Directors members in the future. The
                                                                               data is stored at the Directorate of Corporate
Governance Sector:                                                             Resources;
1.   Carrying out corporate governance obligations                        2. In the event that it is necessary to appoint a new
     and responsibilities following the established                            member of the Board of Directors, the selection
     Corporate Governance guidelines together                                  process is carried out internally and externally,
     with the Company's Board of Commissioners;                                in which the candidate selection process is
2. Ensuring the socialization of the principles of                             carried out by the Company's Board of Directors
     Good Corporate Governance is provided to the                              members based on data from the Directorate
     entire Company's employees.                                               of Human Resources. Meanwhile, from external
                                                                               parties, it can be submitted by the shareholders
Social Responsibility Sector:                                                  who meet the requirements to nominate
1.   Directing the implementation of the Company's                             candidates according to the provisions of the
     social responsibility in order to reach the widest                        applicable laws and regulations;
     possible range of the Company's stakeholders;                        3. Candidate data will further be verified by the
2. Establishing      strategies     and   policies           for               Nomination and Remuneration Committee.
     implementing          the     Company's              social               Candidates         who         meet           the       requirements
     responsibility to maintain the sustainability of                          based on assessment by the Nomination and
     its business activities;                                                  Remuneration              Committee              will       be       further
3. Evaluating      every    implementation           of     the                recommended to the Board of Commissioners
     Company's     social    responsibility     to        make                 to be submitted at the GMS;
     refinements or improvements in the future.                           4. Prior to holding GMS, in order to comply
                                                                               with applicable regulations, the candidate
                                                                               concerned must take the Fit and Proper Test;
                                                                          5. Candidates who meet the requirements as well
                                                                               as pass the Fit and Proper Test will be proposed
                                                                               at the GMS to be appointed as the Board of
                                                                               Directors members.




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        Introduction/Orientation Program for New                           In general, introductory/orientation materials
        Members of the Board of Directors                                  include the following:
        The Company has an introduction/orientation                        1.   General Knowledge of Financing Companies.
        program policy for members of the Board of                         2. Principles of Good Corporate Governance.
        Directors who are appointed for the first time and                 3. Explanation            of      Adira    Finance,       starting
        originate from outside the Company. This program                        from vision, mission, philosophy, history of
        aims to bring in-depth understanding concerning                         establishment, business activities, business
        Adira Finance to the new member of the Board of                         performance,          financial      and      non-financial
        Directors. This induction/orientation program is                        conditions,     long-term,           medium-term             and
        carried out in the form of presentations, delivery                      shortterm strategies, strengths of the Company
        of written materials, visits to business networks,                      as well as opportunities and challenges that
        and direct meetings with Adira Finance's internal                       are constantly faced by the company.
        parties, who will be in touch while carrying out                   4. Company          Organ           Structure,      duties        and
        their duties as the Board of Directors members.                         responsibilities of each company organ and
        This introduction/orientation program is carried                        control system policies.
        out by the Corporate Secretary.
                                                                           In 2023, there was 1 (one) new member of the Board
                                                                           of Directors who participated in the introduction/
                                                                           orientation program.



        Training/Seminar for the Board of Directors
        Throughout 2023, the Company's Board of Directors participated in the following training or seminars:
                                                                                                           Training and
                                                                                                                            Date of Training
                 Name              Name of Training and Seminar                 Organizer                    Seminar
                                                                                                                             and Seminar
                                                                                                             Location

         I Dewa Made Susila      International Seminar Multifinance                                       Jepang            December 15,
                                 Indonesia Welcoming the Great                                                              2023
                                 Opportunities After Pandemics

                                 International Seminar the Future                                         Jakarta           August 1, 2023
                                 of Digitalization in Multifinance
                                 Industry

                                 National Seminar on the New Era                                          Jakarta           June 6, 2023
                                 of the Financing Industry
                                                                      Indonesia Financial Services
         Swandajani Gunadi       National Seminar on the New Era             Association                  Jakarta           June 6, 2023
                                 of the Financing Industry                      (APPI)

         Niko Kurniawan          International Seminar the Future                                         Jakarta           August 1, 2023
         Bonggowarsito           of Digitalization in Multifinance
                                 Industry

         Harry Latif             National Seminar on the New Era                                          Jakarta           June 6, 2023
                                 of the Financing Industry

         Jin Yoshida             National Seminar on Economic                                             Jakarta           October 3, 2023
                                 Outlook 2024

         Denny Riza Farib        Financing Expert Certification         Indonesian Financing              Jakarta           March 31, 2023
                                 Training                              Professional Certification
                                                                             Body (LSPPI)




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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' Assessment of the                                  MANAGEMENT CONTRACT
Performance of the Executive Committee
                                                                       The management contract is a contract for the
Performance Appraisal Procedures                                       Board of Directors to manage the Company that
In carrying out its duties and responsibilities,                       is made and signed by the President Director
the   Board      of    Directors    is   assisted   by   the           with the controlling shareholder. Meanwhile, the
Executive Committee, which consists of the Risk                        remaining members of the Board of Directors
Management            Committee,     Credit    Committee,              sign the management contract with the President
Asset and Liability Committee (ALCO), Information                      Director. The management contract is valid for all
Technology Steering Committee, Compliance Unit                         members of the Board of Directors beginning with
& Anti-Money Laundering and Counter-Terrorism                          the Annual GMS on June 30, 2021, and ending with
Financing Unit. The Board of Directors assesses                        the Annual GMS for fiscal year 2023 in 2024.
the performance of the Executive Committee
every year (at least once a year).                                     The management contract includes, among other
                                                                       things, the Board of Directors' obligations that
Criteria Used                                                          must be met by the contract's expiration date,
The   criteria    and     basis    for   consideration     of          such as the net profit target, the Company's health
the    Executive          Committee's         performance              status, and others. The management contract also
assessment are based on several things, including                      governs the rights and authority granted to the
performance achievements during the financial                          Board of Directors.
year, competency, and attendance at meetings.


Rating Result
In 2023, the Board of Directors assesses that the
implementation of duties, responsibilities, and
discussions at Executive Committee meetings is
running well and effectively. The participation of
members of the Board of Directors at committee
meetings throughout 2023, including decisions
taken in meeting discussions, is also used as a
recommendation in decision making by the Board
of Directors.




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        EXECUTIVE COMMITTEE


                                                                   BOARD OF
                                                                   DIRECTORS


                            Risk Management Committee                                            Credit Committee



                        Asset and Liability Committee (ALCO)                         Information Technology Steering Committee




        a. Risk Management Committee                                           2. The Risk Management Committee thoroughly
        The Risk Management Committee was established                             evaluates the Company's risks with the Board
        based on Board of Directors Decree No. 025/                               of Directors, all Heads of Regions and Heads
        ADMF/BOD/CS/I/07 dated January 18, 2007. This                             of related Divisions every month.
        committee             is      responsible   for   providing     an     3. Providing      recommendations          to     the
        assessment of all operational policies of the                             Management regarding the preparation of the
        Company, evaluating the Company's risks, ensuring                         Company's risk management policies.
        that steps are taken to increase and improve the
        implemented policies, and other matters related                        Meetings of the Risk Management Committee:
        to the business risks of the Company.                                  The Risk Management Committee holds at least
                                                                               1 (one) meeting every 3 (three) months, however,
        Duties and Responsibilities of the Risk                                the Committee may hold meetings at any time
        Management Committee:                                                  if necessary with notification of at least 3 (three)
        1.         The Risk Management Committee is obliged                    working days before the meeting is held. Meetings
                   to prepare monthly reports regarding financial              can be held if attended by more than 50% of the
                   and operational risks at all levels and networks            total number of Committee members.
                   of the organization. Management will review
                   the report to further take the necessary steps              In 2023, the Committee has held 7 (seven) meetings
                   and actions to monitor and suppress the                     with 100% attendance rate.
                   business risks of the Company.



        Meeting throughout 2023:
             No.                   Date                        Agenda                                 Attendees

              1.     January 24, 2023

             2.      February 9, 2023

             3.      March 23, 2023

             4.      April 14, 2023                   Risk Management Update           The Company’s Risk Management Committee

             5.      May 17, 2023

             6.      August 21, 2023

             7.      October 23, 2023




        Performance of the Risk Management Committee in 2023:
        In 2023, this Committee succeeded in managing the Company's business risks so that the risk level of
        non-performing receivables in the Company could be at a reasonable level. Moreover, the Committee
        is also able to keep the balance in order to maintain total non-performing loans while considering the
        financing growth of the Company. The ratio of non-performing financing (NPF) receivables was able to be
        maintained at a relatively low level of 1.9% in December 2023.




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




b. Credit Committee                                              and presents reports to the relevant Directors to
The Credit Committee was established based                       ensure adequate control of all risks that may occur.
on Internal Memorandum No. MI 004/RIM/CRD/
IV/2010 and No. MI-005/RIM/CRD/IV/2010, both                     Duties and Responsibilities:
dated April 30, 2010, which have been revised                    1.   Providing input to the Board of Directors
with   Internal       Memorandum   No.   MI-015/RIM/                  regarding Adira Finance's financing policies.
CRD/VII/2013, dated July 1, 2013, and No. MI-001/                2. Supervising to ensure compliance with the
RIM/CRD/II/2013, dated February 1, 2013. This                         overall       Adira        Finance              financing            policies
Committee functions to monitor the process of                         consistently            and          analyzing                issues            in
financing approval, improvement, refinement,                          implementing these policies. Credit Committee
and simplification of processes and procedures                        also      may       provide           recommendations                          for
for granting financing. This committee traces                         improvement to the Board of Directors (if
the financing application data, the ability level to                  necessary).
repay, the type of financing, and the credit history             3. Evaluating the Company's financing portfolio.
of the applicant. The Credit Committee submits                   4. Evaluating and providing recommendations
various reports daily to facilitate monitoring of                     for determining authority limit for approval of
financing quality and to formulate new financing                      the specified financing value to the Board of
products. Furthermore, the Company reviews the                        Directors.
consolidated portfolio, both at the head office
and branches as well as dealers, with the existing               Credit Committee Meeting:
contracts.                                                       The Credit Committee holds at least 4 (four)
                                                                 Meetings each year to discuss Adira Finance's
Furthermore, the Adira Finance Credit Committee,                 financing         policies.          However,            the       Committee
together with the Risk Management work unit                      may hold meetings at any time if necessary with
of PT Bank Danamon Indonesia Tbk, also holds                     notification of at least 3 (three) working days prior
regular meetings to monitor all risks in the                     to meeting implementation. Meetings can be held
financing portfolio. From these various activities,              if attended by more than 50% of the total number
Adira Finance's Credit Committee then prepares                   of Committee members.


                                                                 In 2023, the Committee has held 7 (seven) meetings
                                                                 with 100% attendance rate.



Meeting throughout 2023:
 No.              Date                          Agenda                                                       Attendees

  1.   January 24, 2023        Performance as of December 2022

  2.   February 9, 2023        Performance as of January 2023

  3.   March 23, 2023          Performance as of February 2023

  4.   April 14, 2023          Performance as of March 2023                                            Credit Committee

  5.   May 17, 2023            Performance as of April 2023

  6.   August 21, 2023         Performance as of July 2023

  7.   October 23, 2023        Performance as of September 2023




Credit Committee Performance in 2023:
In 2023, this Committee introduced various policies for providing financing from the Company to
consumers, including evaluating procedures and mechanisms for consumer acceptance, simplifying
forms and procedures, interest rates, and others. In addition, the Credit Committee has also produced
several policies related to electric vehicle financing.




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        c. Asset and Liability Committee (ALCO)                                       by considering the ongoing financial and
        ALCO was established based on the Board of                                    monetary conditions.
        Directors Decree No. SKD-004/ADMF-FIN/V/2012                              6. Reviewing     and   evaluating    the      proposed
        dated May 15, 2012. This committee is responsible                             changes in interest rates, as well as providing
        for managing the Company's Assets and Liabilities                             input for calculating the benefits and risks to
        so that the funding diversification strategy is                               be faced.
        carried out carefully, allowing the Company's                             7. Reviewing     the   diversification   of    funding
        liquidity risk to be properly mitigated and finally                           maturity and sources of funds, so as not to rely
        obtain the maximum return.                                                    too much on fluctuating funding sources.


        Duties and responsibilities:                                              ALCO meeting:
        1.         Establishing liquidity management policies.                    ALCO holds at least 1 (one) Meetings in every 3
        2. Reviewing               and    approving      the    Company's         (three) months; however, the Committee may hold
                   balance sheet risk and return targets.                         meetings at any time if necessary with notification
        3. Approving               all    matters     related     to    risk      of at least 3 (three) working days prior to meeting
                   management            and   balance    sheet    returns        implementation. Meetings can be held if attended
                   according to predetermined limits.                             by more than 50% of the number of Committee
        4. Reviewing,              evaluating     and    approving      the       members.
                   proposed hedging strategies according to
                   predetermined limits.                                          In 2023, ALCO held 4 (four) meetings with the
        5. Approving hedging for managing interest                                attendance rate of permanent members reached
                   rate risk on funding in foreign currencies                     100%.




        Meeting throughout 2023:
             No.               Date                                    Agenda                                 Attendees

              1.     February 20, 2023              · Market & Liquidity Risk & RAS
                                                    · Funding Activities
                                                    · Asset & Porftfolio

             2.      May 8, 2023                    · Market & Liquidity Risk & RAS
                                                    · Funding Activities
                                                    · Asset & Porftfolio
                                                                                                           ALCO Committee
             3.      August 22, 2023                · Market & Liquidity Risk & RAS
                                                    · Funding Activities
                                                    · Asset & Porftfolio

             4.      December 19, 2023              · Market & Liquidity Risk & RAS
                                                    · Funding Activities
                                                    · Asset & Porftfolio




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                                                        Highlights                Report      Profile     Discussion    Governance     and Social        Data
                                                                                                         and Analysis                Responsibility




ALCO performance in 2023:                                            5. Conformity of Information Technology with
In 2023, the ALCO Meeting generated several                               management information system need and
decisions related to liquidity management and                             the need of the Company’s business;
provided input regarding financing interest rates.                   6. Risk mitigation effectiveness on the Company’s
The Company's liquidity and financing conditions                          investment on Information Technology so that
throughout 2023 can be managed properly,                                  the investment contributes to the Company’s
resulting in an increase in the Company's net                             business achievement;
profit.                                                              7. Monitoring             on        Information                 Technology
                                                                          performance           and      efforts         to      improve              the
d. Information Technology Steering                                        performance;
   Committee                                                         8. Settle various issues on Information Technology
The Information Technology Steering Committee                             which can not be resolved effectively, efficiently
was established according to the Board of Directors                       and in a timely manner by Information
Decision    Letter    No.     SKD-003/ADMF-IT/VII/2021                    Technology users and host; and
dated April 19, 2021. This committee is responsible                  9. Adequacy and the Company’s Information
for providing recommendations on Information                              Technology resources allocation.
Technology to the Board of Directors.
                                                                     Information Technology Steering Committee
Duties and Responsibilities:                                         Meeting:
1.   Information Technology development plan                         Meetings are held at least 1 (one) every year;
     in line with the Company’s business and the                     however, the Committee may hold meetings at
     Articles of Association;                                        any time if needed with notification at least 3
2. Formulation of Information Technology policy                      (three) working days before the meeting is held.
     and procedure;                                                  Meetings can be held if attended by more than
3. Conformity        of     the     approved   Information           50% of the total members of the Committee.
     Technology           project     with     Information
     Technology development;                                         In 2023, the Committee held 5 (five) meetings,
4. Conformity of Information Technology project                      and the attendance rate of permanent members
     implementation with the approved Information                    reached 100%.
     Technology project;




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        Meetings in 2023:
          No.               Date                                             Topics                                     Participants

         1.     February 21, 2023               1. Technology upgrade and capacity expansion for ECM              Information Technology
                                                   document storage                                               Steering Committee, IT,
                                                2. IT & Digital collaboration & integration for cyber security.   Procurement, Audit, DCOE,
                                                3. Cybersecurity resilience                                       and Risk teams
                                                4. Summary of operation & system performance
                                                   improvements
                                                5. Summary of business needs fulfillment
                                                6. Summary of project implementation

         2.     June 9, 2023                    1. Fulfillment of Basic IT Functions & Improvement of IT          Information Technology
                                                    Organizational Structure                                      Steering Committee, IT,
                                                2. Adira Achievement Report1                                      Procurement, Audit, DCOE,
                                                3. ISO 27001 Certification Achievement Report                     and Risk teams
                                                4. Budget approval for IT System Performance & Stability
                                                    Improvement Project (ARJUNA)
                                                5. Budget approval for IT System Operational Resilience
                                                    Improvement Project (NAKULA)
                                                6. Budget approval for IT System Resilience & Security
                                                    Improvement Project (BIMA)
                                                7. Budget approval for IT Organizational Transformation
                                                    Project (ISTI)
                                                8. Budget approval for IT Strategy, Architecture & Work
                                                    Program Project
                                                9. Budget approval for Fix The Basic Project related to Sales &
                                                    Survey Tools (MS2)
                                                10. Budget utilization for procurement of licenses and network
                                                    connectors (SFP SAN Switch)
                                                11. Summary of Operations & System Performance
                                                    Improvements
                                                12. Summary of Fulfillment of Business Requirements

         3.     August 10, 2023                 1. Progress Report on Fix the Basic MS2                           Information Technology
                                                2. Progress Report on IT Cost Leadership                          Steering Committee, IT,
                                                3. Budget approval for OCR Utilization for MS2 Applications       Procurement, Audit, DCOE,
                                                    on the IDE/SRE Form                                           and Risk teams
                                                4. Budget approval for DTM Environments Implementation
                                                    to Improve IT System Quality
                                                5. Budget approval for Data & Technology Improvement for
                                                    Business Dashboard Implementation
                                                6. Budget approval for Enhance Security Control (Endpoint
                                                    Protection & Mobile Application Security)
                                                7. Budget approval for Managed Service Technical Field
                                                    Support
                                                8. Budget approval for Automate Repetitive Task With
                                                    Ansible Tower
                                                9. Budget approval for CMBD Implementation and Asset
                                                    Management
                                                10. Budget approval for 2023 Replacement Storage
                                                11. Budget approval for GTM Load Balancer Replacement
                                                    (Jakarta & Surabaya)
                                                12. Budget approval for New Backup Technology
                                                13. Budget approval for Budget Monitoring Solution (Datadog)
                                                14.Regular Reports on System Performance Stabilization &
                                                    Improvement

         4.     September 23, 2023              Progress Reports, Plans and Activities to be carried out:         Information Technology
                                                a. Summary of IT Investment Budget Utilization                    Steering Committee, IT,
                                                b. IT Cost Leadership                                             Procurement, Audit, DCOE,
                                                c. Quick Win & Quick Fix MS2                                      and Risk teams
                                                d. SAP ASSIST System Performance Improvement
                                                e. IT Business & Governance Achievements and Activities

                                                IT Budget Committee Approval:
                                                a. Project Budget Approval - IT Infrastructure
                                                b. Project Budget Approval - IT Architecture

                                                Regular Topics:
                                                a. System Performance Stabilization and Improvement
                                                b. Summary of Business Requirements & Project
                                                   Implementation




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




    No.               Date                                           Topics                                                   Participants

    5.     October 23, 2023           Progress Report, Plans and Activities to be carried out:                     Information Technology
                                      a. Quick Win MS2 Progress Information Summary                                Steering Committee, IT,
                                      b. Cybersecurity Resilience - Building Red Team Capabilities                 Procurement, Audit, DCOE,
                                      c. Deloitte and SKAI BDI Audit Progress                                      and Risk teams

                                      IT Budget Committee Approval:
                                      a. Project Budget Approval - IT Infrastructure

                                      Regular Topics:
                                      a. Summary of Business Requirements & Project
                                         Implementation
                                      b. Stabilization and Improvement of System Performance




Strategic Decisions of the Information                                   11 Report on the Achievement of IT Infrastructure
Technology Steering Committee for 2023:                                  12 The        Committee              approved               the           project
During 2023, the Information Technology Steering                              Procurement and implementation of OCR
Committee has established and ratified a series of                            feature on MS2
strategic implementation plans:                                          13 The         Committee               approved                  the              DTM
1        The Committee approved and set – the                                 Environments Implementation project
         Technology    Upgrade    &    Addition     of   ECM             14 The       Committee              approved             the          Business
         Document Storage Capacity;                                           Dashbaord Implementation project
2        Collaboration and integration between IT &                      15 The        Committee              approved               the           Mobile
         Digital aim to align IT implementation with                          Application IT security resilience improvement
         POJK MRTI on IT Risk Management (MRTI) as                            project
         well as the implementation of cybersecurity                     16 The Committee approved the project Secure
         and resilience                                                       SDLC with SAST
3        IT organizational structure changes                             17 The        Committee              approved                   the        Threat
4 The          Committee       approved       the     Project                 Intelligence Platform project
         Synchronization of employee data in SAP with                    18 The Committee approved the project manage
         Windows login (Microsoft Active Directory -                          service technical support field
         Single Sign On) (ARJUNA)                                        19 The Committee approved the project Automate
5        The Committee approved the ADMF IT Disaster                          Repetitive Task With Ansible Tower
         Recovery (DR) Management Project (NAKULA)                       20 The Committee approved the CMBD and Asset
         type Cold                                                            Management Implementation project
6        The Committee approved Project Improvement                      21 The Committee approved the Replace Storage
         in Encryption of ADMF 2023 API (BIMA)                                project
7        The   Committee      approved    the    Project     to          22 The Committee approved the project Replace
         Improve Detection & Response to build IT                             Load Balancer GTM
         Security Resilience (BIMA)                                      23 The Committee approves the New Backup
8        The Committee approved the Project to Build                          Technology project
         a Comprehensive Security Operations Center                      24 The Committee approved the monitoring
         (BIMA)                                                               solution project
9        The Committee approved the Procurement of                       25 The        Committee              approved               the           project
         IT Strategic Transformation Initiative project                       monitoring solution (Datadog)
         consultant (PANDAWA - ISTI)                                     26 The Committee approved the action plan
10 The Committee approved the IT Strategic                                    related to Transform Shadow IT into Empowered
         Planning Project (ARJUNA)		                                          IT
                                                                         27 The Committee approved the Adira Corpu core
                                                                              switch replacement project




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        The membership of the Board of Directors in the Executive Committee is as follows:
                                                                                                                      Information
                                                    Risk Management                                                   Technology
                          Name                                              Credit Committee    ALCO Committee
                                                       Committee                                                        Steering
                                                                                                                       Committee

         I Dewa Made Susila                                    √                   √                   √                  √

         Swandajani Gunadi                                     √                   √                   √                  √

         Niko Kurniawan Bonggowarsito                          √                   √                   √                  √

         Harry Latif                                           √                   √                   √                  √

         Jin Yoshida                                           √                   √                   √                  √

         Denny Riza Farib                                      √                   √                   √                  √


        The percentage of attendance of members of the Board of Directors at Executive Committee Meetings
        throughout 2023 is as follows:
                                                                                                    Information
                                         Risk
                                                                                                    Technology         Reason for
                  Name                Management          Credit Committee     ALCO Committee
                                                                                                      Steering          Absence
                                       Committee
                                                                                                     Committee

         I Dewa Made Susila                100%                    100%                100%            100%                -

         Swandajani Gunadi                 100%                    100%                100%            100%                -

         Niko Kurniawan                    100%                    100%                100%            100%                -
         Bonggowarsito

         Harry Latif                       100%                    100%                100%            100%                -

         Jin Yoshida                       100%                    100%                100%            100%                -

         Denny Riza Farib                  100%                    100%                100%            100%                -




        RELATIONSHIP OF THE BOARD OF                                              of Commissioners, either at a Joint Meeting
        COMMISSIONERS AND THE BOARD OF                                            of the Board of Commissioners and the Board
        DIRECTORS                                                                 of Directors or at any other time deemed
        In carrying out the Company's activities, several                         necessary by the Board of Commissioners;
        guidelines regulate the relationship between                           4. The Board of Commissioners may request
        the    Board      of   Commissioners,          including      the         Company       data   and/or     information   from
        Company's articles of association, Guidelines                             the Board of Directors in order to carry out
        for Corporate Governance, Guidelines and Work                             supervisory duties, either directly or through
        Procedures for the Board of Commissioners,                                committees under the Board of Commissioners;
        Guidelines for Corporate Governance, Guidelines                        5. As well as other matters in accordance with the
        and Work Procedures for the Board of Directors,                           applicable policies as stated above.
        as well as applicable laws and regulations. These
        relationships include:                                                 MEETING OF BOARD OF COMMISSIONERS
        1.   In carrying out its management duties, the                        The Board of Commissioners holds at least 1 (one)
             Board of Directors must obtain prior approval                     meeting every 2 (two) months, and at least 1 (one)
             from the Board of Commissioners for several                       meeting must be attended by the entire members
             activities/transactions,         including,       but    not      of the Board of Commissioners, unless deemed
             limited to, the divert/guarantee/transfer of the                  necessary by 1 (one) member of the Board of
             Company's assets;                                                 Commissioners, at the written request of 1 (one)
        2. The Board of Directors must obtain approval                         or more members of the Board of Directors, or at
             for the Annual Business Plan, Sustainable                         the request of 1 (one) shareholder or more jointly
             Financial Action Plan, appointment and/or                         owning 1/10 of the total shares issued by the
             dismissal of the Head of the Audit Unit and                       Company with valid voting rights. A meeting of
             Corporate Secretary;                                              the Board of Commissioners is only valid and able
        3. The Board of Directors must submit a report on                      to make binding decisions if more than ½ of the
             the management of the Company to the Board                        total members of the Board of Commissioners are
                                                                               present or represented at the meeting.


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




The Board of Commissioners Meeting Resolution                                 The Board of Commissioners may also take valid
must be taken based on deliberation to reach a                                and binding decisions without holding the Board
consensus. In the event that a deliberation decision                          of Commissioners Meeting, provided that the
to reach a consensus is not reached, the decision is                          entire members of the Board of Commissioners
taken by voting in favor of more than ½ of the total                          approve the proposal submitted in writing and
votes legally cast at the meeting. In the event the                           sign the agreement. Decisions taken in this way
votes in favor and the votes against are equal, then                          have the same power as decisions taken legally at
the proposal is considered rejected. Each member                              the Board of Commissioners meeting.
of the Board of Commissioners present at the
meeting has the right to cast 1 (one) vote and an                             In 2023, the Board of Commissioners held 7 (seven)
additional 1 (one) vote for each other represented                            Board of Commissioners meetings, with an average
member of the Board of Commissioners.                                         attendance rate of 91.8%. This attendance rate
                                                                              indicates the high commitment of all members
Each member of the Board of Commissioners                                     of the Company's Board of Commissioners and
who personally, in any way, either directly or                                has met the minimum attendance requirements
indirectly, has interests in a transaction, contract,                         at meetings as stipulated in OJK Regulation
or contract proposal in which the Company is one                              No. 30/POJK.05/2014 concerning Good Corporate
of the parties must state the nature of the interest                          Governance for Finance Companies, in which the
in a Board of Commissioners Meeting and is not                                minimum number of attendances in meetings is
entitled to participate in voting on matters related                          75% in a year.
to the transaction or contract, unless the Board of
Commissioners meeting determines otherwise.



Attendance List for the Board of Commissioners' meetings for 2023 is as follows:
                                                                                                          Date
                      Name
                                                    7 Feb        27 Apr           23 May              15 Jun               8 Aug            31 Oct            18 Dec

Yasushi Itagaki  *)
                                                       √

Daisuke Ejima   **)
                                                                                                                                               √                   √

Krisna Wijaya                                          √              √                  √                 √                 √                 √                   X

Manggi Taruna Habir                                    √              √                  √                 √                 √                 √                   √

Eng Heng Nee Philip                                    √              √                  √                 √                 √                 √                   √

Congsin Congcar                                        √              X                  X                 √                 √                 √                   √

Hafid Hadeli                                           √              √                  √                 √                 √                 √                   X
Note:
*) Resigned from his position as President Commissioner of the Company at the Annual General Meeting of Shareholders on April 4 2023
**) Appointed as President Commissioner of the Company at the Annual General Meeting of Shareholders on April 4 2023 and effectively served on
    October 10, 2023 after passed the Fit and Proper Test from the Financial Services Authority.



Brief report on the Board of Commissioners meetings in 2023 is as follows:
 No.              Date                                                          Discussion Agenda

  1.   February 7, 2023           ·   The Audit Committee Report
                                  ·   The Risk Monitoring Committee Report
                                  ·   Changes in the Composition of Nomination and Remuneration Committee Members
                                  ·   Agenda for the Annual General Meeting of Shareholders

  2.   April 27, 2023             · The Audit Committee Report
                                  · Changes to policies and procedures for implementing anti-money laundering and counter-
                                    terrorism financing

  3.   May 23, 2023               · Maverick Project

  4.   June 15, 2023              · The Risk Monitoring Committee Report
                                  · Updates on the Maverick Project




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             No.             Date                                                      Discussion Agenda

             5.      August 8, 2023         · The Audit Committee Report
                                            · Updates on Corporate Actions

             6.      October 31, 2023       · Audit Committee Report
                                            · Risk Monitoring Committee Report

             7.      December 18, 2023      · The Audit Committee Report
                                            · The Risk Monitoring Committee Report
                                            · Plans for the 2024 Annual General Meeting of Shareholders



        The attendance of members of the Board of Commissioners at Board of Commissioners Meetings in 2023
        is as follows:
                                                                Number of         Number of              %
                                   Name                                                                                    Reason for Absence
                                                                 Meeting          Attendance        Attendance

         Yasushi Itagaki*)                                                    1                 1              100                     -

         Daisuke Ejima**)                                                    2                 2               100                     -

         Krisna Wijaya                                                       7                 6               85.7               On Leave

         Manggi Taruna Habir                                                 7                 7               100                     -

         Eng Heng Nee Philip                                                 7                 7               100                     -

         Congsin Congcar                                                     7                 5               71.4      Attending other meeting

         Hafid Hadeli                                                        7                 6               85.7               On Leave
         Note:
         *) Resigned from his position as President Commissioner of the Company at the Annual General Meeting of Shareholders on April 4 2023
         **) Appointed as President Commissioner of the Company at the Annual General Meeting of Shareholders on April 4 2023 and effectively served on
             October 10, 2023 after passed the Fit and Proper Test from the Financial Services Authority.




        Board of Commissioners Meeting Plans for 2024                               2. The control system runs well and the Company's
        For 2024, the Board of Commissioners plans to                                   risk management can also be managed
        hold 6 (six) meetings on:                                                       properly;
        1.        Wednesday, February 7, 2024;                                      3. The principles of Good Corporate Governance
        2. Tuesday, March 26, 2024;                                                     have        been       properly        and         consistently
        3. Wednesday, June 5, 2024;                                                     implemented by the entire Company units;
        4. Wednesday, August 7, 2024;                                               4. The Company's business performance can also
        5. Thursday, September 26, 2024;                                                be enjoyed by the shareholders in the form of
        6. Tuesday, November 19, 2024.                                                  dividend distribution by the Company;
                                                                                    5. All stakeholders’ interests can be maintained
        The meeting may change in the event of request                                  equally and reasonably.
        from the majority of the Company's Board of
        Commissioners’ members.                                                     In order to ensure the business sustainability of the
                                                                                    Company, the Company's Board of Commissioners
        JOINT MEETINGS OF THE BOARD OF                                              and the Board of Directors routinely hold joint
        COMMISSIONERS AND BOARD OF                                                  meetings to discuss the Company performance
        DIRECTORS                                                                   and discuss issues that arise or are expected to
        In         accordance       with   their   respective        duties         arise in order to find the best solution collectively.
        and responsibilities, the Company's Board of
        Commissioners and Board of Directors have                                   Throughout         2023,      the    Company’s          Board         of
        the same obligation to maintain the business                                Commissioners and Board of Directors held 6
        sustainability of the Company. The successful                               (six) joint meetings, and the attendance rate of
        implementation of these obligations is as reflected                         members of the Board of Commissioners and
        as follows:                                                                 Board of Directors reached 97.4%. This high
        1.        The Company performance is maintained as                          attendance rate indicates the high commitment
                  reflected in the financial statements audited                     of all members of the Company’s Board of
                  by the Public Accounting Firm and published                       Commissioners and Board of Directors.
                  to the public;




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Page 307
                                                                  Performance    Opening   Management      Corporate         Management      Corporate       Environmental    Supporting
                                                                   Highlights                Report         Profile           Discussion    Governance         and Social        Data
                                                                                                                             and Analysis                    Responsibility




Attendance list at joint meetings of the Board of Commissioners and Board of Directors throughout 2023
is as follows:
                                                                                                           Date
                              Name
                                                               7 Feb            27 Apr            15 Jun               8 Aug                31 Oct                 18 Dec

 Yasushi Itagaki  *)
                                                                  √

 Daisuke Ejima   **)
                                                                                                                                               √                        √

 Krisna Wijaya                                                    √                √                √                    √                     √                         x

 Manggi Taruna Habir                                              √                √                √                    √                     √                        √

 Eng Heng Nee Philip                                              √                √                √                    √                     √                        √

 Congsin Congcar                                                  √                √                √                    √                     √                        √

 Hafid Hadeli                                                     √                √                √                    √                     √                         x

 I Dewa Made Susila                                               √                √                √                    √                     √                        √

 Swandajani Gunadi                                                √                √                √                    √                     √                        √

 Niko Kurniawan Bonggowarsito                                     √                x                √                    √                     √                        √

 Harry Latif                                                      √                √                √                    √                     √                        √

 Jin Yoshida                                                     √                 √                √                    √                     √                        √

 Denny Riza Farib      ***)
                                                                                                                                               √                        √

 Note:
 *) Resigned from his position as President Commissioner of the Company at the Annual General Meeting of Shareholders on April 4 2023
 **) Appointed as President Commissioner of the Company at the Annual General Meeting of Shareholders on April 4 2023 and effectively served on
      October 10, 2023 after passed the Fit and Proper Test from the Financial Services Authority.
 ***) Appointed as Director of the Company at the Annual General Meeting of Shareholders on April 4 2023 and effectively served on October 10, 2023
      after passed the Fit and Proper Test from the Financial Services Authority.




The attendance of members of the Board of Commissioners and Directors at Joint Meetings in 2023 is as
follows:
                                                           Number of            Number of                %
                              Name                                                                                                      Reason for Absence
                                                            Meeting             Attendance          Attendance

 Yasushi Itagaki*)                                                         1                  1                        100                               -

 Daisuke Ejima**)                                                         2                  2                         100                               -

 Krisna Wijaya                                                            6                  5                     83,3                        On Leave

 Manggi Taruna Habir                                                      6                  6                         100                               -

 Eng Heng Nee Philip                                                      6                  6                         100                               -

 Congsin Congcar                                                          6                  6                         100                               -

 Hafid Hadeli                                                             6                  5                     83,3                        On Leave

 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                                                              6                  6                         100                               -

 Denny Riza Farib      ***)
                                                                          2                  2                         100                               -
 Note:
 *) Resigned from his position as President Commissioner of the Company at the Annual General Meeting of Shareholders on April 4 2023
 **) Appointed as President Commissioner of the Company at the Annual General Meeting of Shareholders on April 4 2023 and effectively served on
      October 10, 2023 after passed the Fit and Proper Test from the Financial Services Authority.
 ***) Appointed as Director of the Company at the Annual General Meeting of Shareholders on April 4 2023 and effectively served on October 10, 2023
      after passed the Fit and Proper Test from the Financial Services Authority.




                                                                                                                                                                                           303
                                                                                                   2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 308
        Brief report on the Joint Meeting of the Company's Board of Commissioners and Directors in 2023 is as
        follows:
             No.          Date                                                  Discussion Agenda

         1.        February 7, 2023     ·   Financial and Business Performance in 2022
                                        ·   Realization of the 2022 Business Plan
                                        ·   Dividend Proposal for Fiscal Year 2022
                                        ·   Updates on the Cyber ​​Security Action Plan
                                        ·   Other Updates

         2.        April 27, 2023       · Financial Performance Q1 2023
                                        · Updates on Competitors
                                        · Revised Annual Business Plan

         3.        June 15, 2023        · Financial Performance as of May 2023
                                        · Market Updates

         4.        August 8, 2023       · Financial and Business Performance for Semester I 2023
                                        · Other updates on Business/Operations

         5.        October 31, 2023     · Financial and Business Performance Q3 2023
                                        · 2024-2026 Business Plan, Annual Business Plan and 2024 Sustainable Financial Action Plan
                                        · Other updates on Business/Operations

         6.        December 18, 2023    · Financial and Business Performance as of November 2023
                                        · Updates on Competitors as of September 2024
                                        · Other updates on Business/Operations




        Joint Meeting Plan in 2023                                            The Board of Directors meeting resolution must be
        For 2024, the Board of Commissioners and Board                        taken based on deliberation to reach a consensus.
        of Directors plan to hold 6 (six) meetings on:                        In the event that a deliberation decision to reach
        1.     Wednesday, February 7, 2024;                                   a consensus is not reached, the decision is taken
        2. Tuesday, March 26, 2024;                                           by voting in favor of more than. ½ (one-half) of the
        3. Wednesday, June 5, 2024;                                           total votes validly cast at the meeting. In the event
        4. Wednesday, August 7, 2024;                                         that the votes in favor and the votes against are
        5. Thursday, September 26, 2024;                                      equal, then the proposal is considered rejected.
        6. Tuesday, November 19, 2024.                                        Each member of the Board of Directors present at
                                                                              the meeting has the right to cast 1 (one) vote and an
        The meeting plan may change in the event of                           additional 1 (one) vote for each other represented
        request from a majority of the Company's Board of                     member of the Board of Directors.
        Commissioners and Board of Directors members.
                                                                              Each member of the Board of Directors who
        BOARD OF DIRECTORS MEETING                                            personally, in any way, either directly or indirectly,
        The Board of Directors may hold at least 1 (one)                      has an interest in a transaction, contract, or
        meeting in a month, unless deemed necessary                           proposed contract to which the Company is
        by 1 (one) member of the Board of Directors, or at                    one of the parties must state the nature of their
        the written request of 1 (one) or more members                        interests in a Board of Directors Meeting and is not
        of the Board of Commissioners, or at the written                      entitled to participate in voting related to matters
        request of 1 (one) or more shareholders jointly                       concerning the transaction or contract, unless the
        own 1/10 (one-tenth) of the total shares issued by                    Board of Directors Meeting determines otherwise.
        the Company with valid voting rights. The Board
        of Directors meeting is only valid and can make                       The Board of Directors may also make valid and
        binding decisions if more than ½ (one half) of                        binding decisions without holding the Board of
        the total members of the Board of Directors are                       Directors’ meeting, provided that all members
        present or represented at the meeting.                                of the Board of Directors approve the proposal
                                                                              submitted in writing and sign the agreement.
                                                                              Decisions taken in this way have the same power
                                                                              as decisions taken legally at a Board of Directors
                                                                              meeting.




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      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 309
                                                                                             Performance              Opening         Management           Corporate           Management                 Corporate                      Environmental                    Supporting
                                                                                              Highlights                                Report              Profile             Discussion               Governance                        and Social                        Data
                                                                                                                                                                               and Analysis                                              Responsibility




In 2023, the Board of Directors held 19 (nineteen) Board of Directors meetings with an attendance rate
reached 91.2%. This attendance rate complies with the provisions of OJK Regulation No. 30/POJK.05/2014
concerning Good Corporate Governance for Financing Companies, where at least within a year the
attendance rate of the Board of Directors in meetings is required to reach 50%.


List of attendance at the Board of Directors Meeting in 2023:
                                                                                                                                               Date




                                                                                                                                                                                                        19 September




                                                                                                                                                                                                                                                                        19 December
                                                                                                                                                                                                                                         21 November
                                                                                                                                                                                          5 September



                                                                                                                                                                                                                            6 November



                                                                                                                                                                                                                                                           5 December
                                                                    20 February
                                                       8 February
                                          16 January




                                                                                             28 March




                                                                                                                                                                               22 Augst
                                                                                  13 March




                                                                                                                                                                   10 Augst
                                                                                                                                               21 June
                                                                                                                   19 April



                                                                                                                                      23 May
                                                                                                        11 April
                Name




                                                                                                                                                         11 July
                                                                                                                              8 May
I Dewa Made Susila                         √            √            √             √          √          √          √         √       √         √         √            √        √           X             X                  √            √                 √            √

Swandajani Gunadi                          √            √            √             √          √          √          X         √       √         √         √            X        √          √             √                   √            √                 √            √

Niko Kurniawan B.                          √            √            √             √          √          X          X         √       √         √         √            √        √          √             √                   √            √                 √            √

Harry Latif                                √            √            √             √          √          √          √         √       √         √         √            √        √           X             X                  √            √                 √            √

 Jin Yoshida                               √            √            √             √          √          √          √         √       √         √         √            X        X          √             √                   √            √                 √            √

 Denny Riza Farib  *)
                                                                                                                                                                                                                             √            √                 √            √
Note:
*) Appointed as Director of the Company at the Annual General Meeting of Shareholders on April 4 2023 and effectively served on October 10, 2023
   after passed the Fit and Proper Test from the Financial Services Authority



The attendance of members of the Board of Directors at Board of Directors Meetings in 2023 is as follows:
                                                                                  Number of                        Number of                           %
                        Name                                                                                                                                                                      Reason of Absence
                                                                                   Meeting                         Attendance                     Attendance

I Dewa Made Susila                                                                                      19                               17                            89,4                               Business Trip

Swandajani Gunadi                                                                                       19                               17                            89,4                               Business Trip

Niko Kurniawan Bonggowarsito                                                                            19                               17                            89,4                               Business Trip

Harry Latif                                                                                             19                               17                            89,4                               Business Trip

Jin Yoshida                                                                                             19                               17                            89,4                               Business Trip

Denny Riza Farib*)                                                                                       4                                4                            100                                                           -
Note:
*) Appointed as Director of the Company at the Annual General Meeting of Shareholders on April 4 2023 and effectively served on October 10, 2023
   after passed the Fit and Proper Test from the Financial Services Authority



Brief report of the Board of Directors Meeting in 2023 is as follows:
                                                                                                                                                         Attendance of Member of the Board of
                                                                                                                                                                       Directors
                                                                                                                                                                                          Kurniawan B.
                                                                                                                                                         I Dewa Made


                                                                                                                                                                           Swandajani




                                                                                                                                                                                                                                             Jin Yoshida


                                                                                                                                                                                                                                                                    Denny Riza
                                                                                                                                                                                                                       Harry Latif




       Date                                                             Agenda
                                                                                                                                                                             Gunadi




                                                                                                                                                                                                                                                                      Farib*)
                                                                                                                                                             Susila




                                                                                                                                                                                              Niko




January 16, 2023        1. Regional Discussion
                                                                                                                                                             √                √                 √                       √                      √
                        2. Others

February 8, 2023        1. Financial Performance Update
                                                                                                                                                             √                √                 √                       √                      √
                        2. IIMS 2023

February 20, 2023       1. Protection of Personal and Consumer Data
                                                                                                                                                             √                √                 √                       √                      √
                        2. Adirapoint

March 13, 2023          1. ACCTION system
                                                                                                                                                             √                √                 √                       √                      √
                        2. Employee Optimization

March 28, 2023          1. Strategic Transformation of Information Technology
                                                                                                                                                             √                √                 √                       √                      √
                        2. MPL Roadmap




                                                                                                                                                                                                                                                                                       305
                                                                                                                                               2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 310
                                                                                                           Attendance of Member of the Board of
                                                                                                                         Directors




                                                                                                                                      Kurniawan B.
                                                                                                           I Dewa Made


                                                                                                                         Swandajani




                                                                                                                                                                   Jin Yoshida


                                                                                                                                                                                 Denny Riza
                                                                                                                                                     Harry Latif
                 Date                                           Agenda




                                                                                                                           Gunadi




                                                                                                                                                                                   Farib*)
                                                                                                               Susila




                                                                                                                                          Niko
         April 11, 2023          1. Financial Performance Update
                                                                                                              √             √             X           √             √
                                 2. Regain Marketshare 2W

         April 19, 2023          1. Changes to the Guidelines for Implementing the AML-CTF
                                    Program                                                                   √             X             X           √             √
                                 2. Other Updates

         May 8, 2023             1. Business Updates
                                                                                                              √             √            √            √             √
                                 2. Update on Customer Retention Workshop

         May 23, 2023            Sharing Session from Krungsri                                                √             √            √            √             √

         June 21, 2023           1. Risk Update
                                 2. Updates on the Midyear Forecast                                           √             √            √            √             √
                                 3. Cost Leadership & Workshop Plan

         July 11, 2023           1. Updates on nformation & Digital Technology
                                 2. Update on QPR Bank Danamon Semester I/2023                                √             √            √            √             √
                                 3. Virtual Benefits Project

         August 10, 2023         1. 4W Market Share
                                 2. Fee Income
                                                                                                              √             X            √            √              X
                                 3. Approval Risk Appetite Statement 2023
                                 4. Updates on Customer Data Protection

         August 22, 2023         1. Updates on Non-Auto
                                                                                                              √             √            √            √              X
                                 2. Updates on insurance

         September 5, 2023       1. LME Database Trends
                                 2. Retention Program                                                         X             √            √             X            √
                                 3. Updates regarding the DTM Project

         September 19,           1. Updates on Corporate Actions
         2023                    2. Updates on Financial Plans (2024-2026)
                                                                                                              X             √            √             X            √
                                 3. AD1Gate Application Resilience Test
                                 4. DLB Capex from Oliver Wyman

         November 6, 2023        1. Updates on the POJK Draft regarding the Development
                                    and Leverage of Financing Companies, Venture Capital
                                    Companies and Infrastructure Financing Companies                          √             √            √            √             √               √
                                    (RPOJK Financing Institutions)
                                 2. Updates on Performance and Planning Cycle 2

         November 21, 2023       1. Planning Cycle Preparation
                                 2. Process Improvement
                                                                                                              √             √            √            √             √               √
                                 3. Program for Customer Retention
                                 4. Compliance & Consumer Consent

         December 5, 2023        1. Regain Marketshare in Automotive
                                 2. Adira Community Program
                                                                                                              √             √            √            √             √               √
                                 3. Project Mutual
                                 4. Regional Office Plan

         December 19, 2023       1. Development of the 2023 Audit Process
                                 2. Telecenter Revamp Proposal                                                √             √            √            √             √               √
                                 3. Project E-SK Staffing and Updates on Litigation
         Note:
         *) Appointed as Director of the Company at the Annual General Meeting of Shareholders on April 4 2023 and effectively served on October 10, 2023
            after passed the Fit and Proper Test from the Financial Services Authority



        Board of Directors Meeting Plan for 2024
        For 2024, the Board of Directors plans to hold at least 1 (one) meeting a month, so that throughout 2024
        there will be at least 24 (twenty-four) scheduled meetings as follows:
        1.   Thursday, January 4, 2024
        2. Wednesday, January 24, 2024
        3. Tuesday, February 6, 2024
        4. Tuesday, February 20, 2024
        5. Tuesday, March 5, 2024
        6. Friday, March 19, 2024



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      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 311
                                                 Performance    Opening    Management     Corporate     Management      Corporate   Environmental    Supporting
                                                  Highlights                 Report        Profile       Discussion    Governance     and Social        Data
                                                                                                        and Analysis                Responsibility




7. Tuesday, April 2, 2024                                      The above meeting schedule are subject to
8. Tuesday, April 23, 2024                                     change upon the request from the majority of the
9. Tuesday, May 7, 2024                                        members of the Board of Directors.
10. Tuesday, May 21, 2024
11. Tuesday, June 4, 2024                                      DIVERSITY OF THE BOARD OF
12. Thursday, June 20, 2024                                    COMMISSIONERS AND BOARD OF
13. Tuesday, July 9, 2024                                      DIRECTORS
14. Tuesday, July 23, 2024                                     The        members           of        Adira        Finance's          Board           of
15. Tuesday, August 6, 2024                                    Commissioners                and        Board           of     Directors              are
16. Tuesday, August 20, 2024                                   appointed by the GMS based on recommendations
17. Tuesday, September 3, 2024                                 from        the          Nomination                 and        Remuneration
18. Wednesday, September 18, 2024                              Committee, considering the diversity of expertise,
19. Tuesday, October 8, 2024                                   educational background, experience, and good
20. Tuesday, October 22, 2024                                  track record regardless of differences in gender,
21. Tuesday, November 12, 2024                                 ethnicity, race, or religion in order to support the
22. Tuesday, November 26, 2024                                 supervisory duties implemented by the Board
23. Tuesday, December 10, 2024                                 of Commissioners and the management of the
24. Tuesday, December 24, 2024                                 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 Commissioners

Daisuke Ejima         Male       55   Master of Business Administration from               Finance, strategy and business
                                      Michigan University                                  planning

Krisna Wijaya         Male       68   Doctor of Inter-Field Studies from                   Corporate Governance, Finance and
                                      Gajah Mada University                                Risk management

Manggi Taruna         Male       70   Master in Public Administration from                 Corporate Govenance and Finance
Habir                                 Harvard University

Eng Heng Nee          Male       77   Bachelor of Commerce in Accounting                   Risk Management, Corporate
Philip                                from the Institute of Chartered                      Governance, Finance and Business
                                      Accountants

Congsin               Male       53   Bachelor of Accounting and Economics                 Finance and Business
Congcar                               from the University of Alberta, Canada

Hafid Hadeli          Male       60   Bachelor of Accounting from Trisakti                 Accounting, finance, and business
                                      University                                           strategy

    Name             Gender     Age                  Education                                                     Expertise

Board of Directors

I Dewa Made           Male       53   Master of Management from PPM                        Accounting, finance and business
Susila                                College of Management                                planning

Swandajani           Female      51   Bachelor of Agronomy from Bogor                      Human resource management and
Gunadi                                Agricultural Institute                               marketing strategy

Niko                  Male       52   Bachelor of Business from the                        Product marketing and business
Kurniawan                             Indonesian Business Institute                        development
Bonggowarsito

Harry Latif           Male       51   Bachelor of Economics from Atmajaya                  Product marketing and business
                                      University                                           strategy

Jin Yoshida           Male       50   Bachelor of Laws from Gakushuin                      Strategic planning and business
                                      University                                           alliances

Denny Riza            Male       51   Bachelor of Science from Padjadjaran                 Credit, Collection and Recovery
Farib                                 University




                                                                                                                                                                  307
                                                                                 2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 312
        PERFORMANCE ASSESSMENT OF THE BOARD OF COMMISSIONERS AND BOARD OF
        DIRECTORS

        Performance Assessment of the Board of Commissioners in 2023
        2023 performance achievements of the Adira Finance's Board of Commissioners include the following:
        1.         Implementation of the principles of Good Corporate Governance following Adira Finance Corporate
                   Governance Guidelines.
        2. The realization of nearly all of the Company's Vision, Mission and Philosophy. However, the hard work is
                   still necessary to achieve the Company's Vision to become a world-class finance company.
        3. Implementation of the Company's Work Plan and Budget as stipulated.
        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.
        6. Audit Committee carrie out its duties and responsibilities in line with the predetermined targets.
        7. Risk Oversight Committee carried out its duties and obligations in line with the predetermined targets.
        8. Nomination and Remuneration Committee carried out its duties and obligations in line with the
                   predetermined targets.
        9. Attendance rate of the members of the Board of Commissioners in the Board of Commissioners
                   Meetings and Joint Meetings with the Company's Board of Directors is above 75%.


        Based on these achievements, the Company carried out independent assessment by members of the
        Board of Commissioners, then the assessment results will be submitted by the President Commissioner
        to the GMS for approval.


        Performance indicators of the Board of Commissioners in 2023:
             No.                  Indicator                    Weight     Achievement   Score                      Description

              1.     Attendance at every Board of                   10%          92%            9,2    The attendance level of members
                     Commissioners Meeting and Joint                                                   of the Board of Commissioners at
                     Meeting                                                                           Board of Commissioners meetings
                                                                                                       and joint meetings with the Board
                                                                                                       of Directors reached 91.8%.

             2.      Understanding of the Company's                 10%         100%             10    All members of the Board of
                     conditions                                                                        Commissioners have a good
                                                                                                       understanding of the Company's
                                                                                                       current conditions.

             3.      Level of objectivity, professionalism          10%         100%             10    All decisions of the Board of
                     and independence in every decision                                                Commissioners have been carried
                     making                                                                            out objectively, professionally and
                                                                                                       independently

             4.      Implementation of Corporate                    15%          110%           16,5   Adira Finance's corporate
                     Governance                                                                        governance has been carried out
                                                                                                       well.

             5.      Implementation of the Company's                10%         100%             10    The Company's Strategic Plan can
                     Strategic Plan                                                                    be implemented in accordance
                                                                                                       with the predetermined plan.

             6.      Implementation of the performance              15%         100%             15    The Audit Committee has carried
                     of the Audit Committee                                                            out its duties in accordance with
                                                                                                       the work plan with a completion
                                                                                                       time less than the specified target
                                                                                                       time.

             7.      Implementation of the performance              15%         100%             15    The Risk Management Committee
                     of the Risk Management Committee                                                  has carried out its duties in
                                                                                                       accordance with the work plan that
                                                                                                       has been determined.

             8.      Implementation of the                          15%         100%             15    The Nomination and Remuneration
                     performance of the Nomination and                                                 Committee has carried out its
                     Remuneration Committee                                                            duties in accordance with the
                                                                                                       determined work plan.

         Total Score                                               100%                         101




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Page 313
                                                            Performance     Opening     Management   Corporate     Management      Corporate   Environmental      Supporting
                                                             Highlights                   Report      Profile       Discussion    Governance     and Social          Data
                                                                                                                   and Analysis                Responsibility




Assessment of individual performance of the Board of Commissioners in 2023:
                                                                                      Manggi
                                                Daisuke        Krisna                                Eng Heng                 Congsin               Hafid
     No.               Performance                                                    Taruna
                                                 Ejima         Wijaya                                Nee Philip               Congcar               Hadeli
                                                                                       Habir

     1.      Attendance rate at meetings             100                  85.7               100                  100                  71.4                     85.7

     2.      Contribution to the supervisory         100                  100                100                  100                  100                      100
             function

     3.      Contribution in the achievement         100                  100                100                  100                  100                      100
             of the Committee's performance

     4.      Contribution in the                      110                  110                110                  110                  110                      110
             implementation of the principles
             of Good Corporate Governance

 Total Score                                        102.5                 98.9             102.5                 102.5                95.4                      98.9



Assessment of the Board of Directors Members
In order to measure the performance of the Company's Board of Directors, Adira Finance has implemented
a Board of Directors performance appraisal system. This assessment is carried out to measure the
achievement level of the Company's vision, mission, and strategy by the Board of Directors and is to be
used to assess achievement and remuneration based on collective and individual performance.


Assessment process for Adira Finance's Board of Directors in 2023 was carried out both collectively and
individually by considering qualitative factors using the assessment criteria agreed upon by the Company's
Board of Directors members. The assessment system is carried out jointly with all members of the Board of
Directors for further approval from the Nomination and Remuneration Committee to be submitted to the
Board of Commissioners and GMS based on predetermined performance indicators.


Performance Indicator
Performance assessment of each member of the Board of Directors is carried out by the Nomination and
Remuneration Committee to be submitted to the President Director, using the following criteria:
1.        Consistent in increasing return on investment for the shareholders.
2. Useful contribution to the Company's strategy.
3. The understanding level of the main risks that affect the Company.
4. Providing clear direction to the employees to achieve of the Company’s goals.
5. Cooperation among fellow members of the Board of Directors.
6. Commitment to the time needed to carry out duties properly.
7. Professionalism and willingness to listen and respect the ideas of other Directors and other senior
          officials.


Criteria for collective assessment of the Board of Directors include the following:
1.        Implementation of Good Corporate Governance;
2. The contribution and active role of the Board of Directors in the application and implementation of the
          Company's culture, vision, mission, philosophy, budget and work plans of the Company;
3. Realization of GMS resolutions;
4. Contribution to the implementation of the Company's Work Plan and Budget;
5. Implementation of the Company's Strategic Plan;
6. Achievement level of the Company's targets and objectives;
7. Making important decisions quickly, on the basis of the best considerations;
8. Close relationship between the Board of Directors and senior officials;
9. Attendance rate at meetings, both at the Board of Directors meetings and joint meetings with the
          Board of Commissioners.




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Page 314
        Board of Directors performance assessment results in 2023:
          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 application and                                                       Company's Vision, Mission and
                implementation of the Company's culture,                                                        Values in
                                                                                                                       ​​ 2023 can be realized.
                vision, mission, values, budget and work
                plans of the Company.
           3.   Realization of GMS decisions.                         10%             100%            10        The decisions of the Annual GMS
                                                                                                                held on April 4, 2023 have been
                                                                                                                fully implemented.
           4.   Contribution to the implementation of the             10%             100%            10        The Company's Work Plan and
                Company's Work Plan and Budget                                                                  Budget can be realized according
                                                                                                                to a predetermined schedule.
           5.   Implementation of the Company's Strategic             10%             110%            11        The Company's Strategic Plan can
                Plan                                                                                            be implemented in accordance
                                                                                                                with the predetermined plan.
           6.   Level of achievement of Company targets               15%             125%           18.7       The target given to the Board of
                and objectives.                                                                                 Directors in 2023 has reached
                                                                                                                125%.
           7.   Providing important decisions quickly,                10%             100%            10        Important decisions can be
                based on the best considerations.                                                               made quickly based on the best
                                                                                                                considerations.
           8.   Close relationship between the Board of               10%             100%            10        The relationship between the
                Directors and senior officials.                                                                 Board of Directors, senior officers
                                                                                                                and other employees can be
                                                                                                                closely established.
           9.   Level of attendance at meetings, both                 10%             95.6%          9.56       The attendance rate at Board
                at Board of Directors meetings and joint                                                        of Directors' Meetings and joint
                meetings with the Board of Commissioners.                                                       meetings with the Board of
                                                                                                                Commissioners reached 95.6%.
         Total Score                                                 100%                            104.3



        Individual assessment results for each member of the Board of Directors:
                                                          I Dewa                           Niko
                                                                      Swandajani                                                       Denny Riza
          No.              Performance                     Made                         Kurniawan       Harry Latif    Jin Yoshida
                                                                        Gunadi                                                           Farib
                                                           Susila                           B.

           1.   Implementation of Good                         100          100               100            100            100            100
                Corporate Governance
           2.   Contribution and active role of                100          100               100            100            100            100
                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 GMS dresolutions.               100          100               100            100            100            100
           4.   Contribution to the                            100          100               100            100            100            100
                implementation of the
                Company's Work Plan and
                Budget
           5.   Implementation of the                          110           110              110             110           110             110
                Company's Strategic Plan
           6.   Level of achievement of                        125           125              125             125           125            125
                Company targets and objectives.
           7.   Providing important decisions                  100          100               100            100            100            100
                quickly, based on the best
                considerations.
           8.   Close relationship between the                 100          100               100            100            100            100
                Board of Directors and senior
                officials.
           9.   Level of attendance at                     94.7             94.7              94.7           94.7          94.7            100
                meetings, both at Board of
                Directors meetings and joint
                meetings with the Board of
                Commissioners.
         Total Score                                       103.3            103.3            103.3           103.3         103.3          103.9


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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 above-mentioned performance assessment of the Board of Commissioners and Board
of Directors, as well as the performance of each member of the Board of Commissioners and Board of
Commissioners, have been submitted to the Board of Commissioners and will be presented by the Board
of Commissioners at the 2023 Annual GMS in 2024.


REMUNERATION FOR THE BOARD OF COMMISSIONERS, BOARD OF DIRECTORS,
AND COMMITTEES UNDER THE BOARD OF COMMISSIONERS

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

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.




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Page 316
        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          Holiday allowance, which is paid before Eid al-Fitr in the amount of 1 (one) month's
                      Allowance                  honorarium.



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




2. Long Term Remuneration
There is no long-term or post-employment remuneration/benefits for members of the Board of
Commissioners, 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 2023


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

                                     2023       2022       2021        2020           2019        2023           2022            2021           2020                2019

 Honorarium                                 6          5          6         6                6     3,466             3,524        4,065              3,385           3,788

 Tantiem                                    6          5          6         6                6         975            874              570           1,414               1,255

 Allowance                                  6          6          6         6                6        2,720          2,664        2,309              3,304               4,187

 Total                                                                                                7,161          7,062       6,944               8,103           9,230



             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                                                                                                  2



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

                                     2023       2022       2021        2020           2019        2023           2022            2021           2020                2019

 Salary                                     6          7          7           7              5     8,794             9,381        11,702             9,513               8,521

 Tantiem                                    6          7          7           7              5    13,045         18,944               9,228          17,251        14,302

 Allowance                                  6          7          7         7                5    27,638        40,364          24,500          29,487             29,930

 Total                                                                                           49,477         68,689         45,430           56,251             52,753



             Total Remuneration per person in 1 year                              Number of Members of the Board of Directors

 Above IDR2 billion                                                                                                    6

 Above IDR1 billion - IDR2 billion                                                                                     0

 Above IDR500 million - IDR1 billion                                                                                   0

 Below IDR500 million                                                                                                  0



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.




                                                                                                                                                                                         313
                                                                                                 2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 318
        (In Millions of Rupiah, except Number of Members)

                                             Number of Committee Members Who Do
                                                                                                      Total Remuneration for Committee
                                             Not Concurrently Serve as Members of the
             Type of Remuneration                                                                                Members
                                                Company's Board of Commissioners

                                              2023      2022       2021       2020       2019       2023    2022         2021    2020    2019

         Honorarium                                4           5          6          3          3    660      623          527     372     372

         Other Allowance                           4           5          6          3          3     147     126           94     84       47

         Total                                                                                       807     749           621    456      419



                     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 2023, in the following comparison scale:
         Ratio of the highest and lowest employee salaries                                                     21 : 1

         Ratio of the highest and lowest salary for the Board of Directors                                    1.83 : 1
         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 and                                    1.98 : 1
         the highest employees



        BOARD OF COMMISSIONERS SUPPORT
        In performing its duties, the Board of Commissioners is supported by several supporting organs, including:
        1.   Secretary of the Board of Commissioners
        2. Audit Committee
        3. Risk Oversight Committee
        4. Nomination and Remuneration Committee
        5. Governance Committee


        SECRETARY OF THE BOARD OF COMMISSIONERS
        Currently, the Secretary of the Board of Commissioners is concurrently held by one of Secretary of the
        Board of Directors.




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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
                                                                      has also been uploaded to the Company's official
The Audit Committee carries out its function                          website at www.adira.co.id.
as one of the committees that assist the Board
of Commissioners to carry out its supervisory                         Membership
function over the Company performance and                             The composition of the members of the Adira
is one of the main pillars in implementing the                        Finance        Audit        Committee                is    in     accordance
principles of Good Corporate Governance. This is                      with the Decision of the Company's Board of
outlined in the Guidelines and Work Procedures of                     Commissioners effective from July 1, 2022 until the
the Company's Audit Committee, FSA Regulation                         closing of the 2023 Annual GMS which will be held
No. 55/POJK.04/2015 regarding the Establishment                       at the latest on June 30, 2024, and is as follows:
and Guidelines for the Work Implementation                            Chairman : Manggi Taruna Habir (Independent
of    the     Audit   Committee,      FSA      Regulation             		Commissioner)
No. 30/POJK.05/2014 concerning Good Corporate                         Member          : Jusuf Sukiman (Independent Party)
Governance for Financing Companies as amended                         Member          : Restiana Ie Tjoe Linggadjaya
by OJK Regulation No. 29/POJK.05/2020.                                		 (Independent Party)


Establishment of the Company's Audit                                  Information              regarding           concurrent              positions,
Committee                                                             work experience and educational history of each
The     Company's       Audit   Committee      was     first          member of the Audit Committee who still holds
established on August 30, 2004 at a meeting of the                    office until the publication of the 2023 Annual
Company's Board of Commissioners.                                     Report can be seen in the Company Data Section -
                                                                      Audit Committee Profile.
On November 29, 2005 based on the decision of
the Company's Board of Commissioners, the Audit                       Independence of the Audit Committee
Committee and Risk Management Committee                               All        committee             members                  have       met           all
were merged into the Audit and Risk Management                        independence criteria and are able to carry out
Committee.                                                            their duties and responsibilities independently,
                                                                      uphold the interests of the Company and cannot
With the development of the Company's business                        be influenced by any party.
and     the   greater    challenges     that   the    Audit
Committee had to deal with, there is a need                           The independency of the members of the
to segregate the Audit and Risk Management                            Company's Audit Committee can be observed
Committees.      Based     on   these    considerations,              from the data on their respective family relations,
on April 28, 2011, the Company's Audit and Risk                       finances, management, and share ownership of
Management Committees were segregated into                            each member of the Audit Committee.
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                                   of Commissioners and/or members of the Board of
Procedures                                                            Directors and shareholders of the Company are as
Adira    Finance's      Audit   Committee       has    had            follows:
Guidelines and Work Procedures since 2004 which
has been reviewed and revised them several times.
The Audit Committee Guidelines and Work Rules
were last revised on September 21, 2022.




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Page 320
                                                                                                                     Financial Relationship with

                                                                                                                                                                                                                                       Controlling
                                                    Board of Commissioners                                                                               Board of Directors
                                                                                                                                                                                                                                      Shareholders




                                                                                                                                                              Niko Kurniawan
                                                                                                                                                              Bonggowarsito
                                                                       Manggi Taruna


                                                                                       Eng Heng Nee
                                    Daisuke Ejima




                                                                                                                                                                                                                                         Indonesia Tbk
                                                     Krisna Wijaya




                                                                                                                                   I Dewa Made
          No.        Name




                                                                                                                    Hafid Hadeli




                                                                                                                                                 Swandajani




                                                                                                                                                                                                  Jin Yoshida


                                                                                                                                                                                                                  Denny Riza
                                                                                                                                                                                Harry Latif




                                                                                                                                                                                                                                           Danamon
                                                                                                      Congcar




                                                                                                                                                                                                                                            PT Bank
                                                                                                      Congsin




                                                                                                                                                   Gunadi
                                                                                                                                       Susila
                                                                                           Philip
                                                                          Habir




                                                                                                                                                                                                                    Farib
           1.    Manggi
                                        -                -                                  -            -             -                -            -              -              -                 -                   -                    -
                 Taruna Habir

           2.    Jusuf
                                        -                -                  -               -            -             -                -            -              -              -                 -                   -                    -
                 Sukiman

           3.    Restiana
                 Ie Tjoe                -                -                  -               -            -             -                -            -              -              -                 -                   -                    -
                 Linggadjaya



                                                                                                                         Family Relationship with

                                                                                                                                                                                                                                       Controlling
                                                    Board of Commissioners                                                                               Board of Directors
                                                                                                                                                                                                                                      Shareholders




                                                                                                                                                                                                                   Denny Riza Farib
                                                                                                                                                              Niko Kurniawan
                                                                                                                                                              Bonggowarsito
                                                                       Manggi Taruna


                                                                                       Eng Heng Nee
                                   Daisuke Ejima




                                                                                                                                                                                                                                        Indonesia Tbk
                                                    Krisna Wijaya




                                                                                                                                   I Dewa Made




          No.        Name
                                                                                                                   Hafid Hadeli




                                                                                                                                                 Swandajani




                                                                                                                                                                                                 Jin Yoshida
                                                                                                                                                                               Harry Latif




                                                                                                                                                                                                                                          Danamon
                                                                                                      Congcar




                                                                                                                                                                                                                                           PT Bank
                                                                                                      Congsin




                                                                                                                                                   Gunadi
                                                                                                                                       Susila
                                                                                           Philip
                                                                          Habir




           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 management and ownership relationship between members of the Company's
        Audit Committee in other companies:
                                                                                           Management and Ownership
                                                                                          at Other Financing Companies
                    Description                                        As Member                              embers of
                                                                                                                                                                                                                Detail Description
                                                                       of Board of                             Board of                          As Shareholders
                                                                     Commissioners                            Directors

                 Audit Committee                                      Yes                 No                 Yes                   No             Yes                   No

         Manggi Taruna Habir                                           -                   √                  -                    √                 -                    √                  All members of the Audit
                                                                                                                                                                                             Committee do not have
         Jusuf Sukiman                                                 -                   √                  -                    √                 -                    √                  management and ownership
                                                                                                                                                                                             relationships in other finance
         Restiana Ie Tjoe Linggadjaya                                  -                   √                  -                    √                 -                    √                  companies.


        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 members 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                         2021                                         Closing of AGSM Fiscal Year 2023

 Jusuf Sukiman                               2021                                         Closing of AGSM Fiscal Year 2023

 Restiana Ie Tjoe Linggadjaya                2022                                         Closing of AGSM Fiscal Year 2023



Duties and Responsibilities of the Audit                          7. The       Committee                 is     required               to      provide
Committee                                                              recommendations regarding the appointment
The Audit Committee must monitor and evaluate                          of public accountants and KAP to the Board of
the    planning     and     implementation   of     the                Commissioners to be submitted to the GMS.
Company’s external audit as well as to monitor                    8. Submitting               report          of         Audit         Committee
the follow-up to the audit results in order to assess                  evaluation results on the implementation of
the adequacy of the Company’s internal control,                        the audit service of annual historical financial
including the adequacy of its financial reporting                      information.
process.                                                          9. Reviewing and reporting to the Board of
                                                                       Commissioners on complaints related to the
The Audit Committee is tasked with providing                           Company.
an independent professional opinion to the                        10. Maintain the confidentiality of all Company
Board of Commissioners on reports or matters                           documents, data and information.
submitted by the Board of Directors to the                        11. Prepare,            review         and            update         the          Audit
Board of Commissioners as well as identifying                          Committee Guidelines and Work Rules.
matters requiring the attention of the Board of                   12. Monitoring the follow-up to audit results
Commissioners, which include:                                          in order to assess the adequacy of internal
1.   Reviewing financial information to be issued                      controls,          including           the        adequacy               of       the
     by the Company such as financial statements,                      financial reporting process.
     projections and other financial information
     and ensuring that the financial statements                   Audit Committee Member Requirements
     are in accordance with applicable accounting                 1.   Must have high integrity, ability, knowledge,
     standards.                                                        experience in the field of work and be able to
2. Analyzing the Company's compliance with                             communicate well.
     the laws and regulations in the capital market               2. One of Independent Party members of the
     and other laws and regulations related to the                     Committee must have audit expertise.
     Company's activities.                                        3. One of Independent Party members of the
3. Evaluate and analyze the Company's audit                            Committee must have expertise in finance or
     plan and its implementation. Ensure that                          accounting for a financing company or sharia
     audits have been carried out in the appropriate                   accounting for a sharia financing company or
     frequency and scope and supervise the follow-                     a financing company that has a sharia business
     up of audit reports.                                              unit (SBU).
4. Analyzing the independence and objectivity of                  4. One of Independent Party members of the
     public accountants as well as the suitability of                  Committee must have expertise in legal
     the audit by the Public Accounting Firm (KAP)                     matters and/or the capital market.
     with applicable auditing standards.                          5. Understand the financial statements, the
5. Analyzing the adequacy of audits conducted                          Company's business especially those related
     by KAP to ensure that all significant risks have                  to the services or business activities of the
     been considered.                                                  Company, audit process, risk management and
6. Monitor and evaluate the implementation of the                      the laws and regulations in the Capital Market
     Board of Directors' follow-up on the findings of                  as well as other relevant laws and regulations.
     the Internal Audit Unit, the Public Accounting
     Firm and the results of the supervision of the
     Financial Services Authority (OJK), in order
     to provide recommendations to the Board of
     Commissioners.



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Page 322
        6. Must not be a person in a public accounting                    2. Communicate             directly      with     employees,
             firm or legal consultant office or Public                         including the Board of Directors and those
             Appraisal        Service    Office     or    other   party        who carry out the functions of internal audit,
             providing assurance services, non-assurance                       risk management and accountants regarding
             services,     appraisal      services       and/or   other        the duties and responsibilities of the Audit
             consulting services to the Company in the last                    Committee.
             6 (six) months.                                              3. Involve     independent            parties    other    than
        7. Must not be a person who works or has the                           members of the Audit Committee as needed to
             authority and responsibility to plan, lead, control               assist in carrying out their duties (if necessary).
             or supervise the activities of the Company in                4. Perform other authorities given by the Board of
             the last 6 (six) months. However, this provision                  Commissioners.
             does not apply to Independent Commissioners.
        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
             In the event that a member of the Committee                  to have good integrity, character and morals.
             acquires the Company's shares either directly
             or indirectly as a result of a legal event, then             Procedure for Selection of Audit Committee
             within 6 months after the acquisition the                    Members who are not members of the
             relevant shares must be transferred to another               Company's Board of Commissioners
             party.                                                       1.   The Chairman of the Audit Committee or the
        9. Committee members are prohibited from                               Board of Directors has the right to propose
             having affiliation with members of the Board                      the names of candidates for members of the
             of Commissioners, members of the Board of                         Audit Committee from outside the members
             Directors or the controlling shareholder of the                   of the Company's Board of Commissioners to
             Company or Public Company.                                        the Company's Nomination and Remuneration
        10. Members of the Committee, either directly                          Committee. The proposed candidate must
             or indirectly, are prohibited from having a                       meet the competency and independence
             business relationship related to the Company's                    requirements required as a member of the
             business activities.                                              Audit Committee.
        11. Willing      to     improve       his/her     competency      2. The       Nomination           and           Remuneration
             continuously through education and training.                      Committee      will     conduct       interviews     and
        12. Must comply with the Code of Ethics of the                         examine the requirements of the candidates.
             Audit Committee set by the Company.                               After conducting interviews and researching
        13. Must have at least 1 (one) member with                             the requirements of the candidates, the
             education        background         and     expertise   in        Nomination and Remuneration Committee will
             accounting and finance.                                           submit recommendations on the candidates
                                                                               to be appointed as members of the Audit
        Authority of the Audit Committee                                       Committee to the Board of Commissioners.
        1.   Have access to Company documents, data                       3. The Board of Commissioners will review
             and information regarding employees, funds,                       the recommendations of the Nomination
             assets, and other Company resources related                       and    Remuneration          Committee.         If    the
             to the implementation of their duties.                            recommendation is approved, the Board of
                                                                               Commissioners will issue a decision letter on
                                                                               the appointment of the relevant candidate as
                                                                               a member of the Audit Committee. A copy of
                                                                               the appointment letter is also submitted to the
                                                                               Company's Board of Directors.
                                                                          4. The appointment of new members of the Audit
                                                                               Committee will be reported by the Chairman of
                                                                               the Audit Committee in the first GMS after the
                                                                               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 the Company’s 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                              have been appointed by the GMS to audit the
during 2023                                                           Company's financial statements as stipulated in
During 2023, the Audit Committee has carried out                      OJK Regulation No. 13/POJK.03/2017 concerning
its duties in accordance with the Guidelines and                      the Use of Public Accountant Services and
Work Rules of the Audit Committee.                                    Public Accounting Firms in Financial Services
                                                                      Activities are the Public Accounting Firm of
Implementation of the duties of the Audit                             Imelda and Partners (Member Firm of Deloitte
Committee throughout 2023, among others:                              Asia Pacific and Deloitte Global Network) and
1.   Reviewing the Company's financial reports                        Bayu M. Dayat.
     prior to submission to the Financial Services               3. Reviewing the effectiveness of internal control,
     Authority, the Stock Exchange, other agencies                    risk reporting and implementation of risk
     and the public, including the Annual Financial                   management and compliance with applicable
     Statements for the financial year ending 31                      laws and regulations.
     December 2022, Financial Statements First                   4. Prepare reports on the implementation of the
     Quarter of 2023, Financial Statements First                      duties of the Audit Committee to the Board of
     Semester   of   2023,   Financial   Statements                   Commissioners.
     Third Quarter of 2023 and Annual Financial
     Statements for the financial year ending on                 All findings, notes and recommendations from the
     December 31, 2023.                                          results of the implementation of activities, review
2. Provide recommendations to the Board of                       and analysis of the Audit Committee during 2023
     Commissioners regarding the appointment of                  have been communicated and discussed with
     a Public Accountant and Public Accounting                   the Company's Management and Independent
     Firm which the Board of Commissioners will                  External Auditor, and have been reported to
     propose to the GMS to examine the Company's                 the Company's Board of Commissioners for
     financial statements. Public Accountants who                improvement and follow-up by the Company's
                                                                 Management.



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Page 324
        Audit Committee Reporting
                                  Report                                        Designated To                       Date of Report

            Audit Committee Report                                Board of Commissioners                            February 7, 2023

            Audit Committee Report                                Board of Commissioners                              April 27, 2023

            Evaluation Report on the Implementation of            Directorate of Supervision of Financing             June 26, 2023
            the Audit Services for Financial Information for      Institutions of the Financial Services
            Financial Year 2022 by Public Accountants and/or      Authority
            Public Accounting Firms

            Audit Committee Report                                Board of Commissioners                             August 8, 2023

            Audit Committee Report                                Board of Commissioners                            October 31, 2023

            Audit Committee Report                                Board of Commissioners                           December 18, 2023


        Audit Committee Member Training
        To improve the knowledge and quality of members of the Audit Committee, in 2023, members of the
        Company's Audit Committee have attended trainings, including:
                       Name                                Training Organizer                               Title of Training

                                                The Indonesian Association of Financing         National Seminar on Micro Financing and
            Manggi Taruna Habir
                                                             Companies                           Human Resources in the 5.0 Society Era

                                                                                             Overseeing the Company's Sustainability and
            Jusuf Sukiman                       Indonesian Institute of Audit Committee
                                                                                             Growth through Risk Supervision and Control

                                                                                             Overseeing the Company's Sustainability and
            Restiana Ie Tjoe Linggadjaya        Indonesian Institute of Audit Committee
                                                                                             Growth through Risk Supervision and Control



        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 ½ (one half) of the total members.
        •     Committee Meeting decisions are taken based on deliberation and consensus. In the event that
              deliberation and consensus are not reached, 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 2023, the Audit Committee 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 2023 is as follows:


A. Audit Committee Meeting
                                                                                                                                     Attendance of
                                                                                                                                   Committee Members




                                                                                                                                   Taruna Habir




                                                                                                                                                                 Linggadjaya
                                                                                                                                                    Sukiman

                                                                                                                                                                   Restiana
           Date                                            Agenda




                                                                                                                                     Manggi




                                                                                                                                                                    Ie Tjoe
                                                                                                                                                     Jusuf
 January 31,         1. Update on Periodic & Standard Deck to Audit Committee.                                                        √               √                 √
 2023                2. Update from FY2022 Audit from External Auditor (Deloitte).
                     3. Update from SKAI: Audit Rating on IT ADMF (SKAI BDI).

 April 18, 2023      1. Update on ADMF 1Q2023 Financial Statement                                                                     √               √                 √
                     2. Update on Accounting Policy & Tax Matter
                     3. Audit Achievement and Rating as of March 31, 2023
                     4. Head Office Audit Result
                     5. Highlighted Issues
                     6. Fraud Update

 July 26, 2023       1. Audit Achievement and Rating as of June 30, 2023                                                              √               √                 √
                     2. Highlighted Issues
                     3. Fraud Updates
                     4. Update on ADMF 1H2023 Financial Statement
                     5. Update on Tax Matter
                     6. 1H23 Business Plan Realization to OJK

 October 24,         1. Update on ADMF 3Q 2022 Financial Statement                                                                    √               √                 √
 2023                2. Update on Tax Matter

 November 3,         1. 2024 Audit Methodology Discussion                                                                             √               √                 √
 2023                2. 2023 Audit Kick Off with Deloitte

 November            1. Internal Audit Plan 2024                                                                                      √               √                 √
 28, 2023            2. Audit Plan Progress & Rating as of October 31, 2023
                     3. Highlighted Issues
                     4. Fraud Update

 December            Interim & Hardclose Audit                                                                                        √               √                 √
 20, 2023



Audit Committee Meeting Plan in 2024
For 2024, the Audit Committee plans to hold 5 (five) meetings, namely on:
1.        Thursday, January 25, 2024
2. Thursday, April 25, 2024
3. Thursday, July 25, 2024
4. Thursday, October 24, 2024
5. Thursday, November 21, 2024


The meeting plan is subject to change if there is a request from the majority of the members of the
Company's Audit Committee.


Audit Committee Performance Assessment
The performance appraisal of the committees under the Board of Commissioners consists of, among
others, assessment of 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 2023:
                                                                                                                                            Weight x
     No.              Assessment Criteria                      Weight (%)                        Achievement (%)
                                                                                                                                         Achievement (%)

     1.     Meeting attendance rate                                                   20                               100                                                  20

     2.     Task execution                                                            40                               100                                              40

     3.     Report submission accuracy                                                40                               100                                              40

            Total                                                                                                                                                       100




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Page 326
        RISK MONITORING COMMITTEE REPORT                                        Guidelines and Work Procedures of the
                                                                                Risk Monitoring Committee
        The     Risk    Monitoring        Committee            is   one   of    The Adira Finance Risk Monitoring Committee has
        the    committees          that    assists    the       Board     of    had a Work Guidelines and Procedures since 2011
        Commissioners in carrying out its supervisory                           and has been evaluated several times and the last
        function on the Company’s performance, which                            revision was on July 29, 2021.
        is one of the main pillars in the implementation
        of Good Corporate Governance principles, as                             The    Risk    Monitoring   Committee's      Guidelines
        stipulated in the Charter (Work Guidelines and                          and Work Rules have also been uploaded to the
        Procedures of the Risk 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
        Initially the Risk Monitoring Committee at Adira                        of    Commissioners     dated    June   6,   2022,   the
        Finance was called the Corporate Risk Management                        composition of the Risk Monitoring Committee is
        Committee, which was first established on August                        as follows:
        30, 2004 based on the Resolution of the Company's                       Chairman : Krisna Wijaya (Independent
        Board of Commissioners Meeting.                                         		Commissioner)
                                                                                Member        : Manggi Taruna Habir (Independent
        On November 29, 2005 based on the decision of                           		Commissioner)
        the Company's Board of Commissioners Meeting,                           Member        : Rio Erriad (Independent Party)
        the Audit Committee and the Risk Management
        Committee were merged into the Audit and Risk                           Information regarding the work experience and
        Management Committee.                                                   educational history of each member of the Risk
                                                                                Monitoring Committee can be seen in the Company
        With the development of the Company's business                          Data Section - Risk Monitoring Committee Profile.
        and the increasing challenges that must be
        dealt with by the Risk Management Committee,                            Independence of the Risk Management
        there is a need for a segregation of the Audit                          Committee
        and Risk Management Committee. Therefore,                               To determine the independence of the members
        based on these considerations, on April 28,                             of the Company's Risk Monitoring Committee, it
        2011, the Company's Audit Committee and Risk                            can be observed from the data on family relations,
        Management were segregated into the Audit                               finances, management and ownership of each
        Committee and the Risk Management Committee.                            member of the Risk Monitoring Committee.


        Furthermore, to comply with the provisions of                           The family and financial relationships of members
        OJK Regulation No. 29/POJK.05/2020 concerning                           of the Risk Monitoring Committee with members
        Amendments            to   POJK       No.    30/POJK.05/2014            of the Board of Commissioners and/or members
        concerning        Good      Corporate        Governance           for   of the Board of Directors and shareholders of the
        Financing Companies, the name of the Committee                          Company are as follows:
        was adjusted to become the Risk Monitoring
        Committee on March 30, 2021.




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




Family Relationship:
                                                                                                                  Family Relationship with

                                                                                                                                                                                                                        Controlling
                                              Board of Commissioners                                                                             Board of Directors
                                                                                                                                                                                                                       Shareholders




                                                                                                                                                       Niko Kurniawan
                                                                                                                                                       Bonggowarsito
                                                              Manggi Taruna


                                                                              Eng Heng Nee
                          Daisuke Ejima




                                                                                                                                                                                                                           Indonesia Tbk
                                              Krisna Wijaya




                                                                                                                            I Dewa Made
 No.         Name




                                                                                                            Hafid Hadeli




                                                                                                                                          Swandajani




                                                                                                                                                                                           Jin Yoshida


                                                                                                                                                                                                         Denny Riza
                                                                                                                                                                            Harry Latif




                                                                                                                                                                                                                             Danamon
                                                                                             Congcar




                                                                                                                                                                                                                              PT Bank
                                                                                             Congsin




                                                                                                                                            Gunadi
                                                                                                                                Susila
                                                                                  Philip
                                                                 Habir




                                                                                                                                                                                                           Farib
  1.      Krisna Wijaya      -                                     -              -            -               -                -            -              -                  -              -             -                    -

 2.       Manggi             -                   -                                -            -               -                -            -              -                  -              -             -                    -
          Taruna Habir

 3.       Rio Erriad         -                   -                 -              -            -               -                -            -              -                  -              -             -                    -




Financial relationship:
                                                                                                             Financial Relationship with

                                                                                                                                                                                                                        Controlling
                                              Board of Commissioners                                                                             Board of Directors
                                                                                                                                                                                                                       Shareholders




                                                                                                                                                       Niko Kurniawan
                                                                                                                                                       Bonggowarsito
                                                              Manggi Taruna


                                                                              Eng Heng Nee
                          Daisuke Ejima




                                                                                                                                                                                                                           Indonesia Tbk
                                              Krisna Wijaya




                                                                                                                            I Dewa Made


 No.         Name
                                                                                                            Hafid Hadeli




                                                                                                                                          Swandajani




                                                                                                                                                                                           Jin Yoshida


                                                                                                                                                                                                         Denny Riza
                                                                                                                                                                            Harry Latif




                                                                                                                                                                                                                             Danamon
                                                                                             Congcar




                                                                                                                                                                                                                              PT Bank
                                                                                             Congsin




                                                                                                                                            Gunadi
                                                                                                                                Susila
                                                                                  Philip
                                                                 Habir




                                                                                                                                                                                                           Farib
  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 Shareholders                                                 Detail Description
                                     BOC                                            BOD

       Risk Monitoring
                                     Yes                      No                  Yes                  No                   Yes                  No
         Committee

Krisna Wijaya                             -                   √                       -                 √                      -                  √              All members of the Risk Monitoring
                                                                                                                                                                 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/her.




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Page 328
        The following is data on the tenure of members of the Risk Monitoring Committee:
             Members’ Name              Commencement Year             Reappointment                             End of Term

         Krisna Wijaya                           2021                       -                Closing of the Annual GMS Fiscal year 2023

         Manggi Taruna Habir                     2022                       -                Closing of the Annual GMS Fiscal year 2023

         Rio Erriad                              2021                       -                Closing of the Annual GMS Fiscal year 2023



        Duties and Responsibilities of the Risk                                      direction in connection with investigations,
        Monitoring Committee                                                         seek    various        related     information        from
        The Risk Management Committee has the duties                                 employees of the collaborating parties at the
        and responsibilities to monitor and evaluate the                             request of the Committee.
        planning and implementation of the Company's                            11. Other duties, apart from those mentioned
        risk management.                                                             above, which are assigned by the Board
                                                                                     of   Commissioners         to     the     Committee     in
        The Risk Management Committee is tasked with                                 accordance with their functions and duties
        providing an independent professional opinion                                from time to time as needed.
        to the Board of Commissioners on reports or
        matters submitted by the Board of Directors to                          Authority of the Risk Monitoring
        the Board of Commissioners as well as identifying                       Committee
        matters requiring the attention of the Board of                         1.   The Company's Risk Monitoring Committee is
        Commissioners, which include:                                                authorized to have full, free and unrestricted
        1.   Prepare an annual activity plan that is approved                        access to information about employees, funds,
             by the Board of Commissioners.                                          assets and other Company resources related to
        2. Monitor         and      evaluate        the        conformity            the implementation of their duties.
             between the Company's risk management                              2. In exercising its authority, the Risk Monitoring
             policies and their implementation in order                              Committee is required to cooperate with the
             to provide recommendations to the Board of                              Company's risk management unit and other
             Commissioners.                                                          units, if necessary.
        3. Monitor and evaluate the implementation of                           3. Perform other authorities given by the Board of
             duties of the risk management committee and                             Commissioners.
             risk management work unit.
        4. Report various risks encountered by the                              Implementation of Duties of the Risk
             Company and the implementation of risk                             Monitoring Committee during 2023
             management by the Board of Directors to the                        During 2023, the Risk Monitoring Committee
             Board of Commissioners                                             has carried out its duties in accordance with the
        5. Evaluate the Company's risk management                               Guidelines and Work Rules of the Risk Monitoring
             policies, at least once a year.                                    Committee.
        6. Evaluate          the      accountability            for   the
             implementation of the Board of Directors' risk                     Implementation         of    the      duties    of   the   Risk
             management policies, at least on a quarterly                       Monitoring Committee throughout 2023, among
             basis.                                                             others:
        7. Maintain the confidentiality of all Company                          1.   Prepare an annual activity plan that is approved
             documents, data and information.                                        by the Board of Commissioners.
        8. Create, review and update the Risk Monitoring                        2. Evaluate      the        conformity         between      the
             Committee's Work Guidelines and Rules.                                  Company’s risk management policies and their
        9. Organize and grant authority to conduct                                   implementation.
             investigations within the scope of their duties.                   3. Monitor and evaluate the implementation of
        10. Collaborate          with       outside        consultants,              the Company's risk management in order to
             accountants or other external parties who                               provide recommendations to the Board of
             provide advice to the Committee or provide                              Commissioners.




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




4. Report various risks encountered by the Company and the implementation of risk management by the
      Board of Directors to the Board of Commissioners
5. Evaluate the Company's risk management policies.
6. Evaluate the accountability for the implementation of the Board of Directors' risk management policies
      on a quarterly basis.


Risk Monitoring Committee Reporting
                    Reports                                Designated to                                           Reportin Date

       Risk Monitoring Committee Report               Board of Commissioners                                      February 7, 2023

       Risk Monitoring Committee Report               Board of Commissioners                                         June 15, 2023

       Risk Monitoring Committee Report               Board of Commissioners                                      October 31, 2023

       Risk Monitoring Committee Report               Board of Commissioners                                   December 18, 2023



Risk Monitoring Committee Member Training
To improve the knowledge and quality of members of the Risk Monitoring Committee, in 2023, members
of the Company's Risk Monitoring Committee have attended trainings, including:
           Name                           Training Organizer                                                Training Title

    Krisna Wijaya         Indonesia Financial Services Association (APPI)            National Seminar New Era of Financing Industry

                          Indonesia Financial Services Association (APPI)            Multifinance Indonesia: Welcoming the Great
                                                                                     Opportunities After Pandemic

    Manggi Taruna Habir   Indonesia Financial Services Association (APPI)            National Seminar Micro Financing & Human
                                                                                     Capital in 5.0 Society

    Rio Erriad            GDOC Law Firm                                              As Speaker in Training for Credit Analyst:
                                                                                     Intermediate Credit Bootcamp SME Danamon



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.
•     Differences of opinion that occur in the Meeting must be clearly stated in the minutes of the meeting
      along with the reasons for the difference.




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Page 330
        During 2023, the Risk Monitoring Committee has held 4 (four) 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.


        The list of attendance at Risk Monitoring meetings during 2023 is as follows:
                                                                                                          Attendance
                                                                                                         of Committee
                                                                                                           Members




                                                                                                                Taruna Habir
               Date                                               Agenda




                                                                                                                               Rio Erriad
                                                                                                                  Manggi
                                                                                                       Wijaya
                                                                                                       Krisna
           February 7,      1. 2022 Financial Soundness Level                                           √          √            √
              2023          2. Risk Appetite Statement
                            3. Update on Restructure – COVID 19
                            4. Regular Update – Risk
                               - Credit Risk and Sales
                               - Operational Risk
                               - Market & Liquidity Risk
                               - Legal Risk
                               - Reputation Risk
                               - Compliance Risk
                            5. Anti Money Laundering Update
                            6. IT Update

          June 15, 2023     1. Acknowledgement: 2023 Guideline of Risk Management Implementation        √          √            √
                            2. Risk Appetite Statement
                            3. Update on Restructure – COVID 19
                            4. Regular Update - Risk
                               - Credit Risk & Sales
                               - Operational Risk
                               - Market & Liquidity Risk
                               - Legal Risk
                               - Reputation Risk
                               - Compliance Risk
                            5. Anti Money Laundering Update
                            6. IT Update

          September 14,     1. Approval on 2023 Risk Appetite Statement                                 √          √            √
              2023          2. Update on Restructure – COVID 19
                            3. Regular Update - Risk
                               - Credit Risk & Sales
                               - Operational Risk
                               - Market & Liquidity Risk
                               - Legal Risk
                               - Reputation Risk
                               - Compliance Risk
                            4. Anti Money Laundering Update
                            5. IT Update

          December 18,      1. Risk Appetite Statement 2023                                             √          √            √
             2023           2. Update on Restructure – COVID 19
                            3. Regular Update - Risk
                               - Credit Risk & Sales
                               - Operational Risk
                               - Market & Liquidity Risk
                                  • Approval 2023/2024 Market and Liquidity Risk Limit and Framework
                               - Legal Risk
                               - Reputation Risk
                               - Compliance Risk
                                  • Approval Amendment of AML, CFT and WMD Guideline
                            4. Anti Money Laundering Update
                            5. IT Update




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




All findings, notes and recommendations from the results of the implementation of activities, review
and analysis of the Risk Management Committee during 2023 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 Committee Meeting Plan in 2024
For 2024, the Risk Monitoring Committee plans to hold 4 (four) meetings, namely on:
1.        Thursday, January 25, 2024.
2. Thursday, April 25, 2024.
3. Thursday, July 25, 2024.
4. Thursday, October 24, 2024.
5. Thursday, November 21, 2024.


The meeting plan may change if there is a request from the majority of the members of the Company's
Risk Monitoring Committee.


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 2023:
     No.                    Assessment Criteria                 Weight (%)       Achievement (%)             Weight x Achievement (%)

     1.     Meeting attendance rate                                         20                        100                                           20

     2.     Task Implementation                                             40                        100                                           40

     3.     Accuracy of Report Submission                                   40                        100                                           40

 Total                                                                                                                                              100




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Page 332
        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, which are chaired by              Chairman : Manggi Taruna Habir (Independent
        the Company's Independent Commissioner.                         		Commissioner)
                                                                        Member : Daisuke Ejima (President
        Guidelines and Work Procedures of the                           		Commissioner)
        Nomination and Remuneration Committee                           Member : Eng Heng Nee Philip (Commissioner)
        Adira Finance's Nomination and Remuneration                     Member : Tri Evita Aryani (Head of Human
        Committee         has     had     Work       Guidelines   and   		 Capital & General Affairs)
        Procedures since 2008 and has been evaluated
        several times, most recently on July 29, 2021.                  Information   regarding      the    work    experience
                                                                        and education history of each member of the
        The Nomination and Remuneration Committee                       Nomination and Remuneration Committee can be
        Guidelines and Work Rules have also been                        seen in the Company Data Section - Nomination
        uploaded to the Company's official website at                   and Remuneration Committee Profile.
        www.adira.co.id.
                                                                        Based on the provisions of OJK Regulation No. 29/
        Membership                                                      POJK.05/2020 concerning Amendments to OJK
        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
        composition of the Nomination and Remuneration                  and   OJK     Regulation      No.    34/POJK.04/2014
        Committee is as follows:                                        concerning the Nomination and Remuneration
        Chairman : Manggi Taruna Habir (Independent                     Committee     of   Issuers   or    Public   Companies,
        		Commissioner)                                                 especially the provisions of Article 3 Paragraph
        Member : Yasushi Itagaki (President                             1 letter a, the chairman of the Nomination and
        		Commissioner)                                                 Remuneration Committee must be held by an
        Member : Eng Heng Nee Philip (Commissioner)                     Independent Commissioner.
        Member : Tri Evita Aryani (Head of Human
        		 Capital & General Affairs)                                   Independence of the Nomination and
                                                                        Remuneration Committee members
        In connection with the resignation of Yasushi                   To determine the independence of the members
        Itagaki as President Commissioner of the Company                of the Nomination and Remuneration Committee
        at the Annual GMS held on April 4, 2023, the                    of the Company, it can be observed from the data
        composition of the Nomination and Remuneration                  on family relations, finances, management and
        Committee until February 6, 2024 is as follows:                 ownership of each member of the Nomination and
        Chairman : Manggi Taruna Habir Independent                      Remuneration Committee.
        		Commissioner)
        Member : Eng Heng Nee Philip (Commissioner)                     The family and financial relationships of members
        Member : Tri Evita Aryani (Head of Human                        of the Nomination and Remuneration Committee
        		 Capital & General Affairs)                                   with members of the Board of Commissioners
                                                                        and/or members of the Board of Directors and
                                                                        shareholders of the Company are as follows:




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




Family Relationship:
                                                                                                                                  Family Relationship with

                                                                                                                                                                                                                                                  Controlling
                                                              Board of Commissioners                                                                                       Board of Directors
                                                                                                                                                                                                                                                 Shareholders




                                                                                                                                                                                     Niko Kurniawan
                                                                                                                                                                                     Bonggowarsito
                                      Yasushi Itagaki




                                                                                             Manggi Taruna


                                                                                                             Eng Heng Nee
                                                        Daisuke Ejima




                                                                                                                                                                                                                                                     Indonesia Tbk
                                                                        Krisna Wijaya




                                                                                                                                                         I Dewa Made
 No.            Name




                                                                                                                                          Hafid Hadeli




                                                                                                                                                                       Swandajani




                                                                                                                                                                                                                    Jin Yoshida

                                                                                                                                                                                                                                    Denny Riza
                                                                                                                                                                                                      Harry Latif




                                                                                                                                                                                                                                                       Danamon
                                                                                                                            Congcar




                                                                                                                                                                                                                                                        PT Bank
                                                                                                                            Congsin




                                                                                                                                                                         Gunadi
                                                                                                                                                             Susila
                                                                                                                 Philip
                                                                                                Habir




                                                                                                                                                                                                                                      Farib
  1.    Manggi Taruna Habir               -                -               -                                     -            -              -               -            -               -              -             -               -                   -

 2.     Yasushi Itagaki                                    -               -                      -              -            -              -               -            -               -              -             -               -                   -

 3.     Daisuke Ejima                     -                                -                      -              -            -              -               -            -               -              -             -               -                   -

 4.     Eng Heng Nee Philip               -                                 -                     -                           -              -               -            -               -              -             -               -                   -

 5.     Tri Evita Aryani                  -                                 -                     -              -            -              -               -            -               -              -             -               -                   -




Financial relationship:
                                                                                                                               Financial Relationship with

                                                                                                                                                                                                                                                  Controlling
                                                              Board of Commissioners                                                                                       Board of Directors
                                                                                                                                                                                                                                                 Shareholders



                                                                                                                                                                                     Niko Kurniawan
                                                                                                                                                                                     Bonggowarsito
                                      Yasushi Itagaki




                                                                                             Manggi Taruna


                                                                                                             Eng Heng Nee
                                                        Daisuke Ejima




                                                                                                                                                                                                                                                     Indonesia Tbk
                                                                        Krisna Wijaya




                                                                                                                                                         I Dewa Made




 No.            Name
                                                                                                                                          Hafid Hadeli




                                                                                                                                                                       Swandajani




                                                                                                                                                                                                                    Jin Yoshida

                                                                                                                                                                                                                                    Denny Riza
                                                                                                                                                                                                      Harry Latif




                                                                                                                                                                                                                                                       Danamon
                                                                                                                            Congcar




                                                                                                                                                                                                                                                        PT Bank
                                                                                                                            Congsin




                                                                                                                                                                         Gunadi
                                                                                                                                                             Susila
                                                                                                                 Philip
                                                                                                Habir




                                                                                                                                                                                                                                      Farib
  1.    Manggi Taruna Habir               -                                -                                     -            -              -               -            -               -              -             -               -                   -

 2.     Yasushi Itagaki    *)
                                                           -               -                      -              -            -              -               -            -               -              -             -               -                  √

 3.     Daisuke Ejima   **)
                                          -                                -                      -              -            -              -               -            -               -              -             -               -                  √

 4.     Eng Heng Nee Philip               -                                -                      -                           -              -               -            -               -              -             -               -                   -

 5.     Tri Evita Aryani                  -                                -                      -              -            -              -               -            -               -              -             -               -                   -
Information:
*) Yasushi Itagaki is the President Director of PT Bank Danamon Indonesia Tbk until March 31, 2023
**) Daisuke Ejima is the President Director of PT Bank Danamon Indonesia Tbk since April 1, 2023



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
                                  of Board of                                           of Board of                               As Shareholders
                                                                                                                                                                                                          Detail Description
                                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
Yasushi Itagaki                   -                     √                                -                        √                   -                          √            have management and ownership
                                                                                                                                                                              relationships in other finance companies.
Daisuke Ejima                     -                     √                                -                        √                   -                          √

Eng Heng Nee Philip               -                     √                                -                        √                   -                          √

Tri Evita Aryani                  -                     √                                -                        √                   -                          √




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        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 2023

         Yasushi Itagaki                         August 22, 2020             Resigned at the Annual GMS on April 4, 2023

         Daisuke Ejima                          February 7, 2024             Until the Closing of GMS for Financial Year 2023

         Eng Heng Nee Philip                     August 22, 2020             Until the Closing of GMS for Financial Year 2023

         Tri Evita Aryani                        August 22, 2020             Until the Closing of GMS for Financial Year 2023



        Duties and Responsibilities of the Nomination                                    (2) policies     on     the        remuneration    of
        and Remuneration Committee                                                            members of the Board of Directors and/
        The duties and responsibilities of the Nomination                                     or the Board of Commissioners; and
        and Remuneration Committee are as follows:                                       (3) the      amount      of    remuneration        for
        1.   Regarding Nomination policy:                                                     members of the Board of Directors and/
             a. Provide recommendations to the Board of                                       or Board of Commissioners.
                 Commissioners regarding:                                             b. assisting     the    Board     of    Commissioners
                 (1) composition of positions for members of                             in   conducting        performance         appraisals
                     the Board of Directors and/or members                               in   accordance       with     the     remuneration
                     of the Board of Commissioners;                                      received by each member of the Board of
                 (2) policies and criteria required in the                               Directors and/or members of the Board of
                     nomination process; and                                             Commissioners.
                 (3) performance          evaluation      policies     for
                     members of the Board of Directors                           Nomination         and      Remuneration           Committee
                     and/or      members         of    the     Board   of        Member Requirements
                     Commissioners;                                              1.   Have integrity and good character.
             b. assisting the Board of Commissioners in                          2. Have good knowledge and experience in the
                 assessing the performance of members of                              field of human resource management.
                 the Board of Directors and/or members of                        3. Have adequate knowledge of the laws and
                 the Board of Commissioners based on the                              regulations in the field of human resources and
                 benchmarks that have been prepared as                                other related laws and regulations.
                 evaluation material;
             c. provide recommendations to the Board                             The Authority of the Nomination and Remuneration
                 of Commissioners regarding the capacity                         Committee
                 building program for members of the Board                       1.   Accessing       notes     or     information      about
                 of Directors and/or members of the Board of                          employees, funds, assets and other Company
                 Commissioners; and                                                   resources related to the implementation of
             d. provide       proposals      for      candidates     who              their duties.
                 meet the requirements as members of                             2. Calling     and     requesting      information      from
                 the Board of Directors and/or members of                             prospective       members        of     the   Board   of
                 the Board of Commissioners to the Board                              Commissioners and/or prospective members
                 of Commissioners to be submitted to the                              of the Board of Directors and/or other senior
                 General Meeting of Shareholders (GMS).                               officers of the Company to be able to provide
                                                                                      an overview of the capabilities and eligibility
        2. Regarding the Remuneration policy:                                         of candidates for members of the Board of
             a. provides recommendations to the Board of                              Commissioners and/or prospective members
                 Commissioners regarding:                                             of the Board of Directors and/or senior officers
                 (1) Remuneration structure for members of                            of the Company.
                     the Board of Directors and/or Board of
                     Commissioners;



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




3. The right to recommend or reject the Board of                             3. Provide          recommendations                          to       the        Board
     Commissioners and/or candidates for members                                  of    Commissioners               regarding                  the      capacity
     of the Board of Directors and/or senior officers                             building program for members of the Board
     of the Company proposed by any party.                                        of Directors and/or members of the Board of
                                                                                  Commissioners.
Implementation of the Nomination and                                         4. Provide proposals for candidates who meet
Remuneration Committee Duties during 2023                                         the requirements as members of the Board of
During 2023, the Nomination and Remuneration                                      Directors and/or Board of Commissioners to
Management Committee has carried out its                                          the Board of Commissioners to be submitted
duties in accordance with the Nomination and                                      to the GMS.
Remuneration Committee Guidelines and Work                                   5. In relation to the remuneration function,
Rules.                                                                            provide recommendations to the Board of
                                                                                  Commissioners regarding:
The duties of the Nomination and Remuneration                                     a. Remuneration structure;
Management           Committee           throughout        2023                   b. Policy on remuneration; and
include:                                                                          c. Amount of remuneration.
1.   With     regard         to   nomination        activities,              6. Assist        the     Board            of         Commissioners                      in
     provide recommendations to the Board of                                      assessing performance in accordance with the
     Commissioners regarding:                                                     remuneration received by each member of the
     a. Composition of the positions of members                                   Board of Directors and/or member of the Board
         of the Board of Directors and/or Board of                                of Commissioners.
         Commissioners;                                                      7. Determine the criteria for members of the
     b. Policies     and      criteria   required     in    the                   Board of Directors, the required expertise
         nomination process; and                                                  and the number of members of the Board of
     c. Performance evaluation policy for members                                 Directors.
         of the Board of Directors and/or members                            8. Ensure that remuneration levels are prepared
         of the Board of Commissioners Direksi dan/                               taking into account the financial risks, demands
         atau anggota Dewan Komisaris.                                            and requirements of each responsibility in the
2. Assist the Board of Commissioners in assessing                                 related industry.
     the performance of members of the Board                                 9. Recommend remuneration packages for the
     of Directors and/or members of the Board of                                  Board of Directors in the form of incentive
     Commissioners based on the benchmarks that                                   programs, such as the Company's bonus
     have been prepared as evaluation material.                                   distribution scheme.
                                                                             10. Manage and monitor adequate remuneration
                                                                                  policies and programs.


Nomination and Remuneration Committee Reporting
                    Report                                      Designated                                              Reporting Date

      Nomination and Remuneration                     Board of Commissioners                                            February 7, 2023
           Committee Report


Nomination and Remuneration Committee Member Training
To improve the knowledge and quality of the members of the Nomination and Remuneration Committee,
in 2023, members of the Company's Audit Committee have attended trainings, including:
               Name                               Title of Training                                              Training Organizers

 Manggi Taruna Habir                 National Seminar Micro Financing &                      Indonesia Financial Services Association
                                     Human Capital in 5.0 Society Era

 Eng Heng Nee Philip                 Seminar International: The Future of                    Indonesia Financial Services Association
                                     Digitalization in Multifinance Industry

 Tri Evita Aryani                                          -                                                                      -




                                                                                                                                                                                 331
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Page 336
        Nomination and Remuneration Committee Meeting
        During 2023, the Nomination and Remuneration Committee held 3 (three) meetings 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 nomination of candidates for members of the Board of Commissioners and/or the Board of
        Directors, the remuneration system for the Board of Commissioners and the Board of Directors, as well
        as compliance with the remuneration budget for the Board of Commissioners and the Board of Directors
        that has been approved at the Annual GMS.


        The list of attendees for the Nomination and Remuneration Committee meetings during 2023 is as follows:
                                                                                                     Attendance of Committee Members




                                                                                                                                   Nee Philip
                                                                                                                                   Eng Heng
                                                                                                    Manggi T.




                                                                                                                      Itagaki *)




                                                                                                                                                Tri Evita
                                                                                                                       Yasushi




                                                                                                                                                 Aryani
                            Date                                          Agenda




                                                                                                     Habir
         February 19, 2023                           Bonus 2022 & Salary Increase 2023                √                  √            √           √

         July 6, 2023                                BOC Nomination & Payment Proposal LTI            √                               √           √

         September 26, 2023                          BOC Nomination                                   √                               √           √
         Remarks:
         *) Yasushi Itagaki submitted his resignation in Annual GMS on April 4, 2023



        All reports and recommendations from the results of the implementation of activities, the review and
        analysis of the Nomination and Remuneration Committee during 2023 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 Committee Meeting Plan in 2024
        For 2024, the Nomination and Remuneration Committee plans to hold 2 (two) meetings, namely on:
        1.        Tuesday, February 27, 2024:
        2. Tuesday, March 5, 2024.


        The meeting plan is subject to change if there is a request from the majority of the members of the
        Company's Nomination and Remuneration Committee.


        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 2023:
             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




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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                                                                                      office of Committee members appointed between
The Corporate Governance Committee is chaired                                                                       the terms of office of the Board of Commissioners
by Independent Commissioner and consisted of 1                                                                      will end at the same time as the end of the term of
(one) member from independent party.                                                                                office of the Board of Commissioners.


Membership                                                                                                          Independence of members of the
Until the publication of this Annual Report,                                                                        Corporate Governance Committee
the membership of the Corporate Governance                                                                          All           committee                              members                        have          met           all
Committee is as follows:                                                                                            independence criteria and are able to carry out
Chairman : Krisna Wijaya (Independent                                                                               their duties and responsibilities independently,
		Commissioner)                                                                                                     uphold the interests of the Company and cannot
Member : Diyah Sasanti (Independent Party)                                                                          be influenced by any party.


Information      regarding                    concurent                          positions,                         To determine the independence of the members
work experience and educational history of each                                                                     of the Corporate Governance Committee, it can be
member of the Corporate Governance Committee                                                                        seen from the data on family relations, finances,
can be found in the Company Data Section -                                                                          management and ownership of each member of
Corporate Governance Committee Profile.                                                                             the Corporate Governance Committee.


Period and Terms of Office                                                                                          The family and financial relationships of members
The period and term of office of the committee                                                                      of the Corporate Governance Committee with
members shall not exceed the term of office of the                                                                  members of the Board of Commissioners and/
Board of Commissioners and may be re-elected                                                                        or members of the Board of Directors and
only for 1 (one) subsequent period. The term of                                                                     shareholders of the Company are as follows:


Family Relationship
                                                                                                           Family Relationship with

                                                                                                                                                                                                                Controlling
                                       Board of Commissioners                                                                            Board of Directors
                                                                                                                                                                                                               Shareholders
                                                                                                                                               Niko Kurniawan
                                                                                                                                               Bonggowarsito
                                                       Manggi Taruna


                                                                       Eng Heng Nee
                       Daisuke Ejima




                                                                                                                                                                                                                   Indonesia Tbk
                                       Krisna Wijaya




                                                                                                                    I Dewa Made




 No.      Name
                                                                                                     Hafid Hadeli




                                                                                                                                  Swandajani




                                                                                                                                                                                   Jin Yoshida


                                                                                                                                                                                                 Denny Riza
                                                                                                                                                                    Harry Latif




                                                                                                                                                                                                                     Danamon
                                                                                      Congcar




                                                                                                                                                                                                                      PT Bank
                                                                                      Congsin




                                                                                                                                    Gunadi
                                                                                                                        Susila
                                                                           Philip
                                                          Habir




                                                                                                                                                                                                   Farib




  1.   Krisna Wijaya      -                                 -              -            -               -               -            -              -                  -              -             -                    -

 2.    Diyah Sasanti      -               -                 -              -            -               -               -            -              -                  -              -             -                    -


Financial Relationship
                                                                                                      Financial Relationship with

                                                                                                                                                                                                                Controlling
                                       Board of Commissioners                                                                            Board of Directors
                                                                                                                                                                                                               Shareholders
                                                                                                                                               Niko Kurniawan
                                                                                                                                               Bonggowarsito
                                                       Manggi Taruna


                                                                       Eng Heng Nee
                       Daisuke Ejima




                                                                                                                                                                                                                   Indonesia Tbk
                                       Krisna Wijaya




                                                                                                                    I Dewa Made




 No.      Name
                                                                                                     Hafid Hadeli




                                                                                                                                  Swandajani




                                                                                                                                                                                   Jin Yoshida


                                                                                                                                                                                                 Denny Riza
                                                                                                                                                                    Harry Latif




                                                                                                                                                                                                                     Danamon
                                                                                      Congcar




                                                                                                                                                                                                                      PT Bank
                                                                                      Congsin




                                                                                                                                    Gunadi
                                                                                                                        Susila
                                                                           Philip
                                                          Habir




                                                                                                                                                                                                   Farib




  1.   Krisna Wijaya      -                                 -              -            -               -               -            -              -                  -              -             -                    -

 2.    Diyah Sasanti      -               -                 -              -            -               -               -            -              -                  -              -             -                    -




                                                                                                                                                                                                                                                 333
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Page 338
        The table below shows the management and ownership relationship between members of the Corporate
        Governance Committee in other finance companies:


                                                 Management and Ownership
                                                at Other Financing Companies
              Description
                                    As Member of          As Member of
                                                                               As Shareholders
                                        BoC                   BoD                                                     Detail

               Corporate
              Governance            Yes         No        Yes           No      Yes        No
              Committee

         Krisna Wijaya                -         √              -        √        -         √       All members of the Corporate Governance
                                                                                                   Committee do not have management and
                                                                                                   ownership relationships in other finance
         Diyah Sasanti                -         √              -        √        -         √       companies




        Statement of Guidelines/Charter                                          Authority of the Corporate Governance
        In carrying out its duties and responsibilities, the                     Committee
        Corporate Governance Committee refers to the                             1.   Accessing       records   or     information    about
        Code of Conduct. The guidelines are periodically                              employees, funds, assets and other Company
        reviewed and updated to be in accordance with                                 resources related to the implementation of
        applicable regulations and the needs of the                                   their duties.
        Company.                                                                 2. Communicate            directly     with     employees,
                                                                                      including the Board of Directors and employees
        Duties and Responsibilities                                                   of the Company regarding the duties and
        The duties and responsibilities of the Corporate                              responsibilities of the Corporate Governance
        Governance Committee are as follows:                                          Committee.
        a. Reviewing,         evaluating      and     recommending
             the framework and policies as well as the                           Implementation of the Duties of the
             completeness of Adira Finance's Corporate                           Corporate Governance Committee
             Governance;                                                         during 2023
        b. Monitor the implementation of Good Corporate                          During 2023, the Corporate Governance Committee
             Governance principles in all Adira Finance                          has carried out its duties in accordance with
             business activities at all levels;                                  the Guidelines and Work Rules of the Corporate
        c. Reviewing,         evaluating      and     recommending               Governance Committee.
             programs/activities related to Adira Finance's
             responsibilities to stakeholders; and                               Implementation of the duties of the Corporate
        d. Carry out other duties assigned by the Board                          Governance Committee throughout 2023, among
             of Commissioners related to the development                         others:
             and     implementation           of     Good          Corporate     1.   Review,      evaluate     and      recommend        the
             Governance.                                                              framework, policies, guideline as well as the
                                                                                      completeness of Adira Finance's Corporate
        Corporate Governance Committee                                                Governance;
        Member Requirements                                                      2. Monitor the implementation of Good Corporate
        1.   Have integrity and good character.                                       Governance principles in all Adira Finance
        2. Have good knowledge and experience in                                      business activities at all levels;
             Corporate Governance.                                               3. Review, evaluate and recommend programs/
        3. Have adequate knowledge of the laws and                                    activities      related    to      Adira     Finance's
             regulations in the field of Labor and other                              responsibilities to stakeholders; and
             related laws and regulations.                                       4. In the context of implementing Integrated
                                                                                      Governance, the Chairman of the Corporate
                                                                                      Governance        Committee        has     become       a
                                                                                      member of the Danamon Group's Integrated
                                                                                      Governance Committee.




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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 Reporting
                                Reporting on                                                Designated To                   Date of Reporting

Implementation Report Of Good Corporate Governance In 2022                         Financial Services                     April 28, 2023
                                                                                   Authority

Adira Finance Governance Update                                                    Bank Danamon’s                         • February 07, 2023
• Good Corporate Governance Annual Self Assessment                                 Integrated                             • August 08, 2023
• Impact Assessment Of Regulation Issuance To Company’s Activity                   Governance
• Financial Soundness Level                                                        Committee
• Monitoring Compliance Parameter
• Audit Plan & Realization




Corporate Governance Committee Member Training
To improve the knowledge and quality of members of the Corporate Governance Committee, in 2023,
members of the Corporate Governance Committee have attended trainings, including:
     Name                     Training Organizers                                             Title of Training

Krisna Wijaya        Indonesia Financial Services              National Seminar “New Era of Financing Industry”
                     Association

                     Indonesia Financial Services              Seminar International Multifinance Indonesia Welcoming the
                     Association                               Great Opportunities After Pandemic

Diyah Sasanti        Indonesian Advocate Association           Program Partner Meeting of Capacity Building for Defense Bar
                                                               and Australia Indonesia Partnership for Justice

Corporate Governance Committee Meeting
During 2023, 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 2023 is as follows:
                                                                                                                                   Attendance
                                                                                                                                  of Committee
                                                                                                                                    Members
     Date                                                Agenda




                                                                                                                                                   Sasanti
                                                                                                                                  Wijaya
                                                                                                                                  Krisna




                                                                                                                                                    Diyah
February 6,      •   Good Corporate Governance Self-Assessment                                                                      √                    √
2023             •   Regulatory Risk
                 •   Regulatory Issues
                 •   Update on Risk Management
                 •   Update on Integrated Internal Audit

August 1, 2023   •   Good Corporate Governance Self-Assessment                                                                      √                    √
                 •   Regulatory Risk
                 •   Regulatory Issues
                 •   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 2023 have been communicated and discussed with the
Company's Management and have been reported to the Company's Board of Commissioners for follow-up
by the Company's Management.




                                                                                                                                                                          335
                                                                                     2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 340
        Corporate Governance Committee Meeting Plan in 2024
        For 2024, the Corporate Governance Committee plans to hold 2 (two) meetings, namely on:
        1.        Tuesday, February 6, 2024.
        2. Thursday, August 8, 2024.


        The meeting plan is subject to change if there is a request from the majority of the members of the
        Corporate Governance Committee.


        Performance Appraisal of the Corporate Governance Committee
        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 Corporate Governance Committee in 2023:
                                                                                                 Weight x
             No.                 Assessment Crieria            Weight (%)   Achievement (%)
                                                                                              Achievement (%)

             1.     Meeting attendance rate                        20             100               20

             2.     Task execution                                 40             100               40

             3.     Report submission accuracy                     40             100               40

         TOTAL                                                                                     100




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                                                              Highlights                Report       Profile     Discussion    Governance     and Social         Data
                                                                                                                and Analysis                Responsibility




CORPORATE SECRETARY                                                            c. The convention and documentation of
                                                                                     the GMS, including the preparation of
                                                                                     organizing process (reporting of GMS plans,
                                                                                     announcements, summons and submitting
                                                                                     the results of the GMS), the preparation of
                                                                                     the GMS (including the Annual Report of
                                                                                     the Company) and convention of GMS;
                                                                               d. Implementation and documentation of
                                                                                     meetings of the Board of Directors and/or
                                                                                     Board of Commissioners; and
                                                                               e. Implementation of the Company induction
                                                                                     program for new members of the Board of
                                                                                     Directors and/or Board of Commissioners
                                                                                     and      Committees              under         the         Board         of
Perry Barman Slangor                                                                 Commissioners.
Corporate Secretary                                                        4. Provide         services          to     stakeholders               for        any
                                                                               information              regarding              the          Company’s
In the organizational structure of the Company,                                condition.
the Corporate Secretary is directly responsible to                         5. As a liaison between the Company and the
the President Director, and has the primary duty of                            Company’s shareholders, regulators (Financial
managing relationships with investors, the public,                             Services Authority, IDX, and others), other
internal parties and managing Company data.                                    stakeholders, and the public.
                                                                           6. Monitoring and providing feedbacks on the
The provisions that serve as the guidelines for                                Company’s compliance with prevailing rules
Adira Finance’s Corporate Secretary:                                           and regulations related to the Company’s
•    OJK    Regulation      No.    35/POJK.04/2014            on               business activities.
     Corporate       Secretary    of    Issuers    or    Public            7. Preparing a special list on the Board of
     Companies                                                                 Directors, Board of Commissioners and their
•    Other regulations related to the Company,                                 families, both within the Company’s Affiliated
     including   regulations       on    Limited        Liability              Company, which includes, among others, share
     Companies, Capital Markets, Financial Services                            ownership, business relationship and other
     Institutions.                                                             data that may provide information on the risk
                                                                               of conflict of interest with the Company.
The duties of the Corporate Secretary include the                          8. Creating             and/or       maintaining                 a      list       of
following:                                                                     shareholders including share ownership of 5%
1.   Keeping up with the development of the capital                            or more of the Company’s total shares.
     market, particularly regulations applicable in                        9. Maintaining               and          establishing               intensive
     the field of capital markets and disseminating                            communication with investors. In 2023, the
     it to the Board of Commissioners, Board of                                Corporate Secretary conducted 15 (fiveteen)
     Directors, and the stakeholders of the Company.                           meetings with investors or analysts.
2. Provide inputs to the Board of Directors and
     Board of Commissioners of the Company to
     comply with the requirements of the rules and
     regulations in the capital market.
3. Assist the Board of Directors and Board of
     Commissioners        in     corporate        governance
     implementation, which includes:
     a. Transparency of information to the public;
     b. Timely report submission to the regulator;




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        The following are requirements for the Corporate Secretary:
        1.    Capable of conducting legal actions;
        2. Having knowledge and understanding in law, finance, and corporate governance;
        3. Understanding the Company’s business activities;
        4. Having good communication skill; and
        5. Domiciled in Indonesia.


        The Corporate Secretary is appointed or dismissed based on the decision of the Board of Directors, directly
        responsible to the President Director and must prepare periodic reports at least 1 (one) time per year.


        Since October 15, 2017 until the issuance of this Annual Report, Perry Barman Slangor serves as the
        Corporate Secteray of Adira Finance.


        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



                                                               Head of Corporate Secretary,
                                                               Investor Relations & Funding




                                                       Head of Corporate Secretary Regulatory




                                  Head of Investor                                                    Head of Corporate
                                Relations & Research                                                     Secretary




             Head of Investor                           Investor Relations      Corporate Secretary                       Corporate Secretary
             Relations Report                            Research Officer         Administration                                Officer




        Activities organized by the Corporate Secretary during 2023:
        1.    Implementation of the Annual GMS on April 4, 2023.
        2. Implementation of the Annual Public Expose on April 4, 2024.
        3. Implementation of analyst and/or investor meeting, in which the Corporate Secretary held 15 times in
              2023.
        4. Maintaining communications with the Ministry of Finance, Financial Services Authority, Bank Indonesia,
              Indonesia Stock Exchange, Indonesia Central Securities Depository, Securities Administration Bureau
              and other institutions.
        5. Attending meetings of the Board of Commissioners and the Board of Directors and preparing the
              minutes of the meetings.




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




INTERNAL AUDIT                                                           -     Allocate resources, set frequencies, select
                                                                               subjects, determine scope of work, and
The Charter of the Internal Audit Unit (IAU) of the                            apply the techniques needed to achieve the
Company regulates, among others:                                               audit 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
    and objectively.                                                           other specialialized services, from within or
•   The IAU’s vision is to conduct the best                                    outside the organization.
    internal audit function, in accordance to the                        -     Obtaining information related to:
    International Best Practices, and to be a trusted                          o      Important changes to the Company’s
    advisor by proactively provides strategic advice                                  structure, core system structure, and
    and value added services to the Company                                           accounting system.
    and by ensuring that the implementation                                    o      Incidents related to non-compliance
    of governance principles is aligned with the                                      with applicable laws and regulations.
    company’s strategy and policies.                             •       The duties and responsibilities of the IAU
•   IAU’s mission is to provide an independent,                          include:
    objective assurance and act as a business                            -     Develop a flexible annual audit plan, budget
    partner that provides added value and improve                              and resources needed using an appropriate
    the Company’s operations by bringing a                                     risk-based audit methodology, including
    systematic approach to evaluate and increase                               any risks or control concerns identified by
    effectiveness of risk management, control and                              the Management, and annually submit the
    governance processes.                                                      audit plan to the President Director and the
•   The purpose of establishing the IAU is to be                               Board of Commissioners through the Audit
    able to:                                                                   Committee for review and approval;
    -   Identify and evaluate significant risk and                       -     Implement the approved annual audit plan;
        contribute in managing risk and internal                         -     To test and evaluate the implementation
        control system;                                                        of internal control and risk management
    -   Maintain an effective internal control;                                system according to the Company policy;
    -   Provide an independent overview to Board                         -     Maintain adequate numbers of audit staff
        of Commissioners via Audit Committee and                               with sufficient knowledge, skills, experience
        Management regarding the sufficiency of                                and professional certification to meet the
        internal control and to evaluate compliance                            requirements of Audit Charter;
        to policies and procedures; and                                  -     Review Internal audit policies/procedures/
    -   Provide consulting services to add value                               manual           to          ensure           compliance                    with
        and improve the Company’s operational                                  applicable rules and regulations including
        performance.                                                           International Standards for the Professional
•   Accountability of the IAU, in which the IAU is                             Practices of Internal Auditing from the
    structurally responsible for all of its activities                         Institute of Internal Auditors (IPPF/IIA), and
    to the President Director and functionally                                 Indonesia Financial Services Authority (OJK)
    responsible to the Board of Commissioners                                  regulations; and
    through the Audit Committee.
•   The scope of the IAU covers all entities in
    PT Adira Dinamika Multi Finance Tbk.
•   The authority of the IAU includes:
    -   Have unrestricted access to all Company’s
        functions, activities, records, property and
        personnel that are relevant to its assignment
        and 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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             -   Prepare report of Audit results, and report                 •   Regarding the relationship between the IAU
                 of follow up actions on the audit findings,                     and External Parties:
                 and submit the reports to the President                         -   Working     relations   between       IAU   and
                 Director, related Directors and Compliance                          external auditors must be acknowledged
                 Director.                                                           and approved in advance by the Audit
        •    The IAU Code of Ethics that must be adhered to                          Committee.
             and implemented by the Head and all members                         -   Working relations between the IAU and
             of the IAU. The code of conduct covers integrity,                       other external parties must be known and
             objectivity, confidentiality, and competence.                           approved by the President Director and
        •    Requirements to become a member of the IAU,                             must take into account the input/opinion
             namely:                                                                 from competent and relevant internal
             -   Have integrity and professional behaviors,                          parties.
                 independent, honest and objective in the                        -   The IAU should ensure independency of
                 execution of its duties;                                            external party in providing services for the
             -   Possess knowledge and experience on audit                           IAU.
                 techniques,       risk    management,           internal        -   Working relationship between IAU and
                 control     systems       and     other       disciplines           external party refers to prevailing laws and
                 relevant to their field of duty;                                    regulations, including restriction on the use
             -   Have knowledge about the laws and                                   of services and cooling-off period.
                 regulations in leasing, capital markets and                 •   Internal    Audit   Implementation    Standards.
                 other relevant laws and regulations;                            In carrying out its duties, the IAU will meet
             -   Have the ability to effectively interact and                    or exceed the standards as outlined in the
                 communicate both orally or in written form;                     Standards for the Professional Practice of
             -   Comply with the professional standards                          Internal Auditing from the Institute of Internal
                 issued by the Institute of Internal Auditors.                   Auditors.
             -   Must comply with the internal audit code of
                 ethics;                                                     The main person in charge of the Company's
             -   Must      maintain       the     confidentiality      of    Internal Audit is the President Director, assisted by
                 company information and/or data, unless                     the IAU in the implementation of its tasks.
                 required by law or court decision or
                 determination.                                              The appointment of the Head of the Company’s
             -   Have a thorough understanding of the                        IAU has been carried out in accordance with the
                 principles of good corporate governance                     provisions of OJK Regulation No. 56/POJK.04/2015
                 and risk management;                                        on the Establishment and Preparation of the
             -   Willing to continuously improve knowledge,                  Internal Audit Unit Charter and the Guidelines for
                 skills,   professional       capability       and    the    the Company’s Internal Audit Work Unit, in which
                 effectiveness and quality of their service;                 the Head of the Company’s IAU was appointed
             -   Has loyalty to the Company and should not                   by the President Director on July 11, 2018 after
                 consciously be involved in activities, which                being approved by the Company’s Board of
                 deviate or against the law; and                             Commissioners on July 11, 2018 and reported to
             -   Not concurrently hold duties and position                   OJK on July 11, 2018. Currently, the Head of the
                 with other duties and/or positions related to               Company’s Internal Audit Division is Haryadwi
                 the Company’s operational activities either                 Saputra Kartawidjaja.
                 in the Company and in its subsidiaries (if
                 any).




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




Head of the Internal Audit Unit Profile




                                                       Haryadwi Saputra Kartawidjaja
                                                       Head of the Internal Audit Unit


Citizenship              Indonesian

Date of Birth            Malang, November 5, 1979

Domicile                 Jakarta

Education                Bachelor 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                •   Anti-Fraud Socialization – OJK
                         •   Implementation of Risk Management for Non-Bank Financial Institutions
                         •   Legal and practical pitfalls in internal audit that was organized by KPMG Indonesia
                         •   Writing Audit Report that was organized by Citibank in Singapore
                         •   Introduction to Banking Crimes with Information Technology
                         •   Anti-Money Laundering, Bribery, and Corruption
                         •   Information and Cyber Security
                         •   Managerial – To be a Leader at Citi
                         •   Global Audit Transformation
                         •   Asia Pacific Board Leadership Centre Webinar “2022 Board and Audit Committee Priorities”
                         •   Agile Culture
                         •   Forum to strengthen Internal Audit function of Non-Bank Financial Institutions – OJK.
                         •   Prevention and Detection of Fraud in Financial Reports: Perspectives of Management, Auditors,
                             Regulators and Legal Practitioners


Certification            Basic Certification of Managerial Financing by the Indonesian Financing Professional Certification
                         Agency (SPPI)




In performing its duties, the Internal Audit Division               The scope of audit activities includes, but not
carries out various activities such as operational                  limited to, comprehensive evaluations ranging
audits of branches, regions/areas, head office, and                 from validation of cooperation agreements with
other functionalities. The main purpose of these                    dealers,      credit      applications,            credit        approvals,
activities is to ensure that the risk management                    assurance management, billing process, recovery
practices have been conducted in accordance with                    of non-performing loans and remarketing process,
the Company’s written policies and procedures                       to financing and accounting processes, including
as well as external regulations. The Internal Audit                 documentation systems.
Division also assists to refine and strengthen
controls and provides consulting services to add
value and improve organizational operations.




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        Structure and Position of IAU
        The following is the organizational structure of the IAU:


                                                                                           President Director
                                       Audit Committee
                                                                                          I Dewa Made Susila



                                                                                   Head of Internal Audit Unit
                                                                                  Haryadwi Saputra Kartawidjaja




                                                                                   General Audit Dept
          General Audit Dept     General Audit Dept       General Audit Dept                              Business & Support                          Quality Assurance & Audit     Investigation Dept
                                                                                        Head 4                                   IT Audit Dept Head
               Head 1                  Head 2                  Head 3                                      Audit Dept Head                            Development Dept Head                Head
                                                                                    Herryanto Cahyo                                 Andy William
         Tongam Tovendi Sihite   Erik Oktario Rahmat          Rilly Asril                                   Handy Junaidy                                   Dani Rachman             Tutuk Andiartika
                                                                                        Kartiko




                                                         General Audit Section                             Business & Support
         General Audit Section   General Audit Section                            General Audit Section                           IT Audit Section    Information Management &     Investigation Section
                                                               Head 3                                     Audit Section Head 1
               Head 1                  Head 2                                           Head 4                                         Head            Audit Admin Section Head            Head
                                                          Pangeran Pengkuh                                    Deni Efendi
           Adrian Sucahyo         Najibatul Labibah                                  Imron Rosadi                                         -                   Rita Yulianti            Edy Witarso
                                                              Kalbuadi                                         Mauilate S.




                                                                                                           Business & Support                         Quality Assurance & Audit    Investigation Analytic
                                                                                                          Audit Section Head 2                        Development Section Head         Section Head
                                                                                                           Dimas Adi Oetama                                 Cahya Priyadi           Etrilina Butar Butar




        Number of IAU auditors and Competency Development of IAU
        Currently, the Company's Internal Audit Unit is supported by 57 auditors with the following composition:
                                                                                 Position                                                                                 Total (Persons)

          Head of Division                                                                                                                                                            1

          Manager                                                                                                                                                                    8

          Supervisor                                                                                                                                                                10

          Auditor                                                                                                                                                                  25

          Quality Assurance & MIS                                                                                                                                                    5

          Fraud Investigator                                                                                                                                                         8

          Total                                                                                                                                                                    57




        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 implemented 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 2023:

        A. Plan and Realization
              Based on the 2023 work plan, 168 audit activities covering head office, branches, regions, warehouses,
              and other functionalities have been planned.


        The realization of internal audit totalled 169 audit assignments.
                                                                        Position                                                                              Plan                Realization

          Head Office                                                                                                                                             8                        9

          Branch Office                                                                                                                                        128                        130

          Region/area/warehouse                                                                                                                                  32                       30

          Total internal audit assignments                                                                                                                     168                     169




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                                                  Highlights                    Report      Profile     Discussion    Governance     and Social         Data
                                                                                                       and Analysis                Responsibility




Each audit report is submitted to the Company’s                Scope of assessment:
Management and the audited party is provided                   PwC evaluates the main functions of Internal Audit
with an action plan of improvement, including                  as follows:
sanctions/penalties if necessary. The progress                 1.      Objective, Authority, and Responsibilities
of such action would be reported by the audited                2. Independence and Objectivity
party to the Internal Audit Division every month               3. Professional Proficiency and Accuracy
to ensure that each party audited would always                 4. Quality Assurance and Improvement Program
attempt to make improvements or development.                   5. Management of Internal Audit Activities
In addition to submitting the audit results to the             6. Basic Characteristic of the Job
President Director, the report is also submitted to            7. Assignment Plan
the Audit Committee of the Company.                            8. Assignment Implementation
                                                               9. Communication of Assignment Result
Audit Plan in 2023                                             10. Monitoring                 of        Audit            Findings                   and
In 2023, the Internal Audit Unit has made a work                       Recommendations
plan with a focus on:                                          11. Management of Acceptance of Risk by Business
-   updating    of   internal   audit   investigation
    methods and programs.                                      Summary of Procedures implemented:
-   development of internal audit human resource.              •       Assessing the implementation of audit carried
-   examination of units for which the results of                      out by the Internal Audit Unit by examining the
    previous examinations are unsatisfactory or                        audit charter, annual audit plan, Internal Audit
    contain high risk.                                                 procedures and sampling the documentation
                                                                       of the implementation of audit assignments
To realize this work plan, the Internal Audit Unit                     in the Audit Management System, namely
will continue to improve the quality of human                          TeamMate.
resources and the infrastructure to support the                •       Conducting sampling interviews with the
duties of the Internal Audit Unit.                                     Board of Directors to obtain the perspective of
                                                                       the Board of Directors on the performance and
Review by Independent Parties                                          expectations of the Internal Audit Unit.
To ensure that the Company’s Internal Audit Unit               •       Conducting an assessment of the conformity of
has been working in accordance with the applicable                     the audit carried out by the Internal Audit Unit
standards, in 2021, the Company appointed the                          with the applicable IIA standards.
Public Accounting Firm PricewaterhouseCoopers
(PwC) to perform independent audit on the                      Assessment Result:
performance of Internal Audit Unit.                            The policies, procedures, and the Internal Audit
                                                               Unit of Adira Finance are categorized as “Generally
The following is the objectives of the assessment:             Conforms” to the 11 Standards of IIA.
To assess the effectiveness of the execution of
duties of the Company’s Internal Audit Unit under              Policy and Implementation of Meeting
the International Professional Practices Framework             Frequency with the Board of Directors,
(“IPPF”) standards as regulated in the standards               Board of Commissioners, and/or Audit
of Institute of Internal Auditor (“IIA Standards”),            Committee
which has been effective since January 1, 2017. The            The           Internal      Audit       Unit           periodically             holds
assessment covers a one-year period from July                  meetings with the Board of Directors, Board of
2020-June 2021.                                                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.




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        During 2023, the Internal Audit Unit held a total of 4 meetings. The agenda for discussion at the meeting
        includes:
          No.                   Date                                                        Agenda

           1    January 31, 2023                   1. Audit Achievement and Rating as of December 31, 2022.
                                                   2. IT Audit Result.
                                                   3. Highlighted Issues.
                                                   4. Summary of Internal Quality Assurance Review Results.
                                                   5. Fraud Cases Update.

           2    April 18, 2023                     1. Audit Achievement and Rating as of March 31, 2023.
                                                   2. Head Office Update Results.
                                                   3. Highlighted Issues.
                                                   4. Fraud Cases Update.

           3    Juli 26, 2023                      1. Audit Achievement and Rating as of June 30, 2023.
                                                   2. Highlighted Issues.
                                                   3. Fraud Cases Update.

           4    November 28, 2023                  1. Internal Audit Plan 2024
                                                   2. Audit Plan Progress and Rating as of October 31, 2023.
                                                   3. Highlighted Issues.
                                                   4. Fraud Cases 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
Compliance Director

Compliance Director is concurrently President Director. Profile of President Director can be seen in the
section of Board of Directors' profile.


Compliance Unit Structure


                                             President Director




                                            Head of Compliance
                                              and AML Unit




    Reporting & Regulatory                   Head of Compliance                                              Head of Anti Money
         Compliance                         Monitoring & Advisory                                                 Laundry




    Regulatory   Customer                        Compliance                                                          AML
    Compliance   Protection                        Officers                                                         Officer




Main duties of the Compliance Unit:
•      Serve as the Company’s resources for regulations related to Financing Company, Good Corporate
       Governance, and the implementation of Good Corporate Governance;
•      Provide socialization to internal parties in the Company regarding regulations related to Financing
       Company;
•      Perform compliance monitoring to align with the regulation related to Financing Company;




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        •      Serve as advisory function to comply with the                     2. Arranging/implementing training supported
               regulation related to Financing Company;                             by Corporate University to internal parties
        •      Deliver monitoring result and provide an input                       within the Company, among others through
               to Management on the implementation of                               e-learning, which until the end of December
               regulations that affect to the Company;                              2023 has been attended by approximately
        •      Conduct a review (compliance test) and/or                            29,852 participants;
               recommend updating and improving the                              3. Perform      compliance         monitoring       to   the
               Company's policies, regulations/rules, systems                       Company in order to align with the applied
               and procedures to the Comply with the                                regulation;
               prevailing laws and regulations;                                  4. Evaluate the Company’s policies in accordance
        •      Representing the Company as a liaison officer,                       with compliance;
               especially in relations with external parties/                    5. Conduct compliance tests on development
               regulators;                                                          plans for business activities and products and/
        •      Prepare      the     report    that    required    to    be          or services to ensure compliance with the
               submitted by Compliance Unit to Management,                          applicable laws and regulations;
               Shareholder, and Regulator;                                       6. Conduct communication and coordination
        •      Monitor      and      ensure     the     fulfillment      of         with Regulator;
               commitments          to     Regulator    correctly      and       7. Submit periodic reports on the condition of
               timely.                                                              the Company’s compliance to Management,
                                                                                    the Compliance Unit of PT Bank Danamon
        Compliance           Unit    activities      throughout        2023         Indonesia      Tbk         (related    to      Integrated
        include:                                                                    Compliance)        and       the      Company’s       Risk
        1.     Organizing socialization related to the laws and                     Monitoring Committee;
               regulations related to the Company’s activities,                  8. Prepare and submit annual business plan
               which       throughout        2023,   the   Compliance               and   realization     report,      financial    literation
               Unit has organized socialization of 13 new                           and inclusion plan and realization report, self
               regulations to the Company’s Management;                             assessment report of the implementation on
                                                                                    consumer protection, and incidental report to
                                                                                    Regulator.


        Compliance Indicators as of December 2023:
                                           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

            Maximum Limit of          Related Parties                               Max 50% of company                      Comply
            Financing                                                               equity


                                      Non Related Parties (Individu)                Max 20% of company                      Comply
                                                                                    equity


                                      Financing to Non Related Parties (Group)      Max 50% of company                      Comply
                                                                                    equity


            Direct Capital Participation                                            Entities in 1 group max.                Comply
                                                                                    10% of 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-                                    3. Ensure the existence of a system that can
TERRORISM FINANCING, AND COUNTER                                        identify, analyze, monitor and provide reports
FINANCING FOR PROLIFERATION OF                                          effectively on the profile, characteristics, or
WEAPONS OF MASS DESTRUCTION                                             habits of transaction patterns carried out by
(AML, CTF, AND CFPWMD)                                                  the Customer;
As a financial services company, the Company                       4. Ensure that the policies and procedures
has implemented anti-money laundering, counter                          developed as referred to in letter b are in
terrorism financing, and counter financing for                          accordance with changes and developments
proliferation of weapons of mass destruction                            which       include,           among           others,         products,
in accordance with the laws and regulations,                            services, and technology in the financial
especially OJK Regulation No. 8 of 2023 concerning                      services sector, the activities and complexity
the Implementation of Anti-Money Laundering,                            of the Company's business, the volume of the
Prevention of Terrorism Financing, and Prevention                       Company's transactions, and the mode of
of Financing for Poliferation of Weapons of Mass                        Money Laundering, Terrorism Financing and/or
Destruction Programs in Financial Services Sector                       FPWMD;
and OJK Circular Letter No. 37/SEOJK.05/2017                       5. Ensure that the forms relating to the Customer
concerning Guidelines for the Implementation                            have accommodated the data required in the
of Anti-Money Laundering and Prevention of                              implementation of the AML, CTF and CFPWMD
Terrorism Financing Programs in the Non-Bank                            program;
Financial Industry Sector.                                         6. Monitor customer accounts and execution of
                                                                        customer transactions;
As the basis for implementing the AML, CTF, and                    7. Evaluate the results of monitoring and analysis
CPWMD program at Adira Finance, the Company                             of Customer transactions to ensure whether or
has a Guidelines for the Implementation of the AML,                     not there are Suspicious Financial Transactions,
CTF, and CPWMD Program which was last revised                           Cash Financial Transactions and/or financial
on December 14, 2023. This revised Guideline has                        transactions of fund transfers from and to
also been reported to OJK on December 14, 2023                          overseas;
in accordance with the provisions of Article 74                    8. Administer the results of monitoring and
Paragraph 1 letter c and prevailing laws particularly                   evaluation;
OJK Regulation No. 8 of 2023.                                      9. Ensuring the updating of customer data and
                                                                        profiles as well as customer transaction data
In order to implement the AML, CTF, and CFPWMD                          and profiles;
program at Adira Finance, the Company's Board                      10. Ensuring that business activities that have
of Directors in accordance with the Decree of the                       a high risk of money laundering, terrorism
Board of Directors No. 005/ADMF/BOD/IX/21 dated                         financing and/or CPFWMD are effectively
September 24, 2021 has appointed the Head of the                        identified in accordance with the Company's
Company's Compliance Unit as the Special Officer                        policies and procedures as well as the OJK
for the Implementation of the AML-CTF Program.                          Regulations relating to the AML, CTF and
                                                                        CFPWMD programs;
The Special Officer for the Implementation of the                  11. Ensure that there is a good communication
AML-CTF Program has the following duties:                               mechanism from each related work unit to the
1.   Analyze   the   risk   assessment    of     Money                  special work unit or officials responsible for the
     Laundering,     Terrorism    Financing       and/or                implementation of the AML, CTF and CFPWMD
     CFPWMD related to its Customers, countries                         programs by maintaining the confidentiality
     or   geographical   areas,   products,     services,               of information and paying attention to anti-
     transactions or delivery channels, periodically                    tipping-off provisions;
     as much as 1 (one) time in 1 (one) year;                      12. Supervise the implementation of the AML, CTF
2. Develop, update, and propose policies and                            and CFPWMD programs for related work units;
     procedures for implementing the AML, CTF,
     and CFPWMD programs that have been
     prepared to manage and mitigate risks based
     on risk assessments for consideration and
     approval from the Board of Directors;



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        13. Ensure the identification of high-risk areas                        •   training and socialization through e-learning for
             related to the implementation of the AML,                              Person in Charge for AML, CTF, and CFPWMD
             CTF, and CFPWMD programs by referring to                               Program Implementation at the working unit;
             the provisions of laws and regulations and                         •   compilation and submission of Report on
             adequate sources of information;                                       Customer Data Rectification Plan to OJK;
        14. Receive, analyze and compile reports on                             •   preparation and submission of Report on the
             Suspicious        Financial      Transactions          and/or          Realization of Customer Data Rectification
             Cash Financial Transactions submitted by the                           Program to OJK;
             relevant work unit;                                                •   analysis and reporting of Suspicious Financial
        15. Prepare        reports     on     Suspicious         Financial          Transaction Reports (“LTKM”) to INTRAC as
             Transactions and/or Cash Financial Transactions                        many as 24 (twenty-four) reports consisting of
             and/or financial transactions on transfers of                          transactions allegedly related to criminal acts
             funds to and from overseas; and                                        of corruption, embezzlement and narcotics as
        16. Regularly monitor and ensure that follow-up                             well as 13 (thirteen) Cash Financial Statements
             actions on List of Suspected Terrorists and                            through the goAML application managed by
             Terrorist Organizations and List of Financing                          INTRAC;
             for the Proliferation of Weapons of Mass                           •   quarterly    new     customer      reporting    to
             Destruction are in accordance with laws and                            INTRAC through the Integrated Service User
             regulations regarding the prevention and                               Information System (“SIPESAT”) application;
             eradication of Criminal Acts of Terrorism                          •   submit      other   reports   related   to     the
             Financing        and    regulations       regarding          the       implementation of the AML-CTF program to
             prevention and eradication of FPWMD.                                   both INTRAC and OJK.


        During 2023, in the context of implementing the                         In addition, the Company has also invited its
        AML, CTF, and CFPWMD Program, the Company                               employees to participate in trainings and seminars
        has carried out:                                                        held by the Association of Indonesian Financing
        •    evaluation        of    the     Guidelines          for      the   Companies (APPI), OJK and other parties. This is
             Implementation of the AML, CTF, and CFPWMD                         intended so that the implementation of policies
             Program against the Policy and Guidelines for                      to prevent money laundering practices in the
             the Implementation of the Implementation of                        Company always follows the standards and
             PMN to see the conformity with the provisions                      regulations that apply in Indonesia.
             of the prevailing laws and regulations;
        •    compilation and submission of Risk Level                           In 2023, INTRAC initiated the establishment of
             Assessment Report for Money Laundering/                            Collaborative Analysis Team (CAT) and appointed
             Terrorism Financing to the OJK;                                    the Company as member of CAT in collaboration of
        •    screening        and     monitoring        of       customer       information exchange between INTRAC, Reporting
             profiles using the INSTINCT system facility                        PArties, Supervisory and Regulatory Agencies,
             and supported by databases from regulators                         Law Enforcement Officials, the General Elections
             (INTRAC, OJK and Indonesian Police) and                            Commission (KPU), and the General Election
             external vendors (World Check Refinitiv) and                       Supervisory Agency (BAWASLU) which took place
             creating separate lists for customers who                          during the implementation of the stages of 2024
             meet high-risk criteria based on the results of                    General Election and Regional Head Election.
             screening and monitoring these profiles;
        •    screening        and    monitoring       of       profiles    of
             prospective and existing employees using
             external      vendor       facilities    (World        Check
             Refinitiv);
        •    training and socialization through e-learning
             media      for    new     and     existing        employees,
             especially those whose job functions are closely
             related to the Company's AML, CTF, CFPWDM
             Program;




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




INTERNAL CONTROL SYSTEM                                                        Responsibilities of the Board of
Internal control is implemented by the Company                                 Commissioners and Directors
in order to ensure the achievement of:                                         The Board of Commissioners and the Board of
1.   Operational effectiveness and efficiency;                                 Directors are committed to ensuring that Good
2. The      Company's        Financial    Statements             are           Corporate Governance practices are implemented
     reliable so they can be trusted;                                          properly as the basis for achieving the objectives to
3. The Company's business activities are always in                             maintain and increase the value of the Company.
     line with applicable laws and regulations.                                One of the implementations of Good Corporate
                                                                               Governance is to ensure that the internal control
Financial and Operational Control                                              system has been implemented adequately.
The Company's internal control system includes,
among others, financial and operational control.                               The Board of Directors has the responsibility to
                                                                               implement a good internal control system to
Financial     control    consists        of    organizational                  achieve the Company's objectives. The Company's
structure,         procedures         and           recording/                 internal control system is run by the Board of
documentation           systems       related            to      the           Directors, senior officers, Internal Audit and all
management and security of the Company's                                       employees of the Company. Meanwhile, the
assets and the reliability of financial records and                            Board of Commissioners has the responsibility to
their consequences. The organizational structure,                              supervise in order to ensure the implementation
procedures and recording/documentation system                                  of internal control in every business activity
are structured to provide sufficient assurance in                              of the Company at all levels or levels of the
terms of:                                                                      organization. The supervisory activities of the
•    Transactions are carried out in accordance                                Board of Commissioners are supported by the
     with    the    approval     (authorization)          of     the           Audit Committee and the Risk Management
     management         that    has   been         determined                  Committee which are directly under the Board of
     according to their duties and responsibilities;                           Commissioners.
•    Transactions     are      recorded       to   (1)        enable
     the preparation of financial statements in                                In general, the internal control carried out by the
     accordance       with      applicable         accounting                  Company includes the control environment, Risk
     standards or other criteria necessary for these                           measurement, control activities, information and
     reports and (2) demonstrate accountability for                            communication technology and monitoring.
     the management of the Company's assets;
•    Use of Company assets is only permitted if it is in                       Control Environment
     accordance with Management's authorization;                               The control environment is the most important
•    The      responsibility       for        documenting/                     component                   because          it      shapes               the      culture
     administering      the      Company's          assets          is         and           human          behavior           to         become            aware          of
     compared with existing assets at any given                                the importance of control. To create a control
     time and necessary action is taken if there are                           environment that can support the effectiveness of
     differences.                                                              internal control, the Company has implemented
                                                                               various policies, including:
Operational        control     includes        organizational                  •       Ensure that all members of the Company's
structure and procedures as well as records                                            management have integrity and high ethical
relating to the decision-making process related to                                     values;
the authorization of transactions by Management.                               •       Establish           a     corporate                philosophy             that       is
The approval/authorization is a management                                             socialized and applied to all components within
function that is directly related to the responsibility                                the Company;
for achieving the Company's objectives and is the                              •       Create an organizational structure that allows
starting point for establishing financial control                                      for effective control;
over transactions.                                                             •       Encouraging the active role of the Committees
                                                                                       under the Board of Commissioners to supervise
                                                                                       and provide input so that internal control can
                                                                                       run effectively;




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        •    Define clear duties and responsibilities among               Risk assessment is carried out on a quarterly basis
             organizational units;                                        to measure the level of risk being faced and the
        •    Establish       policies      on     human        resource   estimated level of risk that will be met by the
             development, so that the Company's human                     Company. The measurement results along with
             resources have high integrity.                               recommendations for improvement or anticipation
                                                                          are submitted to the Board of Directors. The results
        Risk Measurement [FS9]                                            of this analysis are also submitted to the Risk
        Risk     assessment         is   the     identification    and    Management Committee under the Company's
        assessment of the risks encountered in achieving                  Board of Commissioners.
        the     objectives.       Companies         are    increasingly
        required to be able to recognize and manage the                   A more detailed explanation of risk management
        risks of the activities they deal with to an acceptable           performance during 2023 can be seen in the Risk
        level. The Company perceives risk management                      Management Section.
        as very important, therefore the Company has
        had a Risk Management Directorate early on. The                   Control Activities
        Risk Management Directorate in carrying out its                   Control activities are all policies and procedures
        activities is supported by the Risk Management                    to ensure that the actions needed to address
        Committee which is responsible to the Company's                   risks are actually implemented in order to
        Board of Directors.                                               achieve organizational goals. The effectiveness of
                                                                          control activities will depend on the accuracy in
        The main tasks of the Directorate of Corporate                    identifying and measuring the risks carried out
        Risk Management include conducting analysis                       by the company. Several policies taken by the
        to identify the risks that are being and will be                  Company in controlling activities include:
        encountered          by    the     Company,        formulating    •   Assign tasks, responsibilities and authorities
        recommendations for the level of risk that can be                     in accordance with the functions of each
        taken by Management and the level of tolerance                        organizational unit;
        for each risk and formulating risk management                     •   Prepare good data recording/administration
        policies to maintain the level of risk in the Company.                and storage of Company documents;
                                                                          •   Prepare the security of Company data and
        In addition, risk management has also received                        documents properly;
        attention from the Board of Commissioners, which                  •   Conduct an assessment or examination of the
        through the Risk Management Committee under                           Company's performance by an independent
        the Board of Commissioners, continuously oversee                      party such as a public accounting firm.
        and supervises risk management carried out by
        the Company's Directors.                                          Information and communication
                                                                          technology
        The Company has identified the risks encountered                  The Company realizes that the control components
        by the Company which consist of:                                  (control environment, risk assessment, control
        1.   Microeconomic risk which consists of credit                  activities, monitoring) will be easily realized if
             risk, operational risk, market risk, liquidity risk,         there is a good and reliable information and
             legal risk, compliance risk, reputation risk and             communication      system   in   the   organization.
             strategic risk;                                              Information and communication systems are
        2. Macroeconomic risk which consists of economic                  said to be good and reliable if every member
             risk, social and security risk, monetary policy              of the organization gets a clear message about
             risk, exchange rate risk, risk of global crisis              what must be done, so that the overall goals of
             impact, risk of availability and demand for                  individuals, each section and the company can be
             motor vehicles and competition risk;                         accomplished.


                                                                          The Company already has policies as guidelines
                                                                          for information and communication technology.
                                                                          These policies include Regulation of Access to Adira




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




Finance Network which is regulated in Internal                            •       Implementation                    of       supervision                  through
Memo No. MI-004/IT/ITCTRCOM/VII/2021 dated                                        internal audit conducted by the Internal Audit
July 28, 2021, which among other things regulates                                 Unit;
the rules regarding authentication of internal and                        •       Implementation                    of       supervision                  through
external user access; desktop, email, internet, and                               examination by independent parties such as
connectivity settings to or from the Adira Finance                                public accounting firms;
network; standardization of user ID and software                          •       Implementation of supervision by the Board of
for the use of USB Ports and Sharing Folders and                                  Directors;
many other written policies. These guidelines are                         •       Supervision              by       the             Audit          Committee,
made so that the management of information and                                    particularly in relation to the Company's
communication technology-based companies can                                      financial records;
be carried out effectively, efficiently, reliably and                     •       Supervision             by        the             Risk       Management
has a high level of security.                                                     Committee,              particularly                with         regard             to
                                                                                  operational           activities           and           the      Company's
The achievements made by the Information                                          compliance               with          applicable                laws              and
Technology     Directorate           include        evaluating                    regulations;
and revising Adira Finance's information and                              •       Supervision by the Board of Commissioners of
communication technology guidelines including                                     the entire implementation of the Company's
information technology governance, roles and                                      management activities carried out by the
functions of Adira Finance's information and                                      Board of Directors.
communication technology, risk management,
service   management,       security          management,                 Evaluation               of     the       internal             control             system
monitoring     and      evaluation           of     utilization.          implemented by the Company is carried out
information    and    communication                technology             periodically and at any time if necessary by
systems to ensure the effectiveness of internal                           involving the Company's Internal Audit as well as
control and maintain compliance with applicable                           an Independent External Auditor.
laws and regulations.
                                                                          Although the company realizes that there is
Monitoring                                                                no internal control system that can eliminate
The entire process should be monitored, and the                           all existing business risks, the company strives
necessary modifications made. Thus, the internal                          to be able to manage and control these risks
control system is dynamic and changes according                           to a minimum. Based on the results of the
to the demands of the conditions.                                         evaluation during 2023, the Company considers
                                                                          that the internal control system that has been
Monitoring is a continuous effort to ensure                               implemented by the Company is in accordance
that   every   movement         of     the        Company      is         with          the      Company's               needs           to        ensure            the
synergistically leading to efforts to achieve goals.                      achievement of the Company's objectives. This can
This is done by reassessing the strength of the                           be seen from the results of the assessment and
control   environment,     risk      assessment         efforts           recommendations from the Internal Audit Division
and selection of control activities. An important                         which showed better progress, except for the
element in monitoring is reporting on deviations                          results of the Internal Audit Division's examination
and deficiencies.                                                         of the newly established business network of the
                                                                          Company, which is still in the process of improving
Monitoring and evaluation is carried out, among                           and perfecting procedures. Similarly, the results
others by:                                                                of the examination from the Company's External
•   Supervision of each level of management                               Auditor.
    within the Company;
•   An accountability and assessment system that
    allows for an assessment of each member of the
    management and units within the Company's
    organization;




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        PUBLIC ACCOUNTANT                                                               3. The Annual GMS which has the right to appoint
                                                                                            an Independent External Auditor, at the
        To ensure that the Company's financial statements                                   Annual GMS held on April 4, 2023 has decided
        have been presented properly and correctly, and                                     to appoint Public Accounting Firm Imelda &
        in accordance with the articles of association and                                  Partners (member firm of Deloitte Asia Pacific
        the Regulation of the Financial Services Authority                                  and Deloitte Global Network) and Elisabeth
        Number 14 /POJK.04/2022 concerning Submission                                       Imelda as a Public Accountant to examine the
        of Periodic Financial Statements of Issuers or                                      Company’s financial statements for the 2023
        Public Companies, the Company appoints an                                           financial year. The appointed Independent
        External Auditor.                                                                   External Auditor may not be under the control
                                                                                            of the Board of Commissioners, Board of
        Appointment Mechanism                                                               Directors or other interested parties in any
        The appointment of the Company's External                                           form;
        Auditor for the 20231) financial year has been                                  4. The appointment of a Public Accounting Firm
        carried out with due observance of the provisions                                   by the GMS has been reported to OJK on April
        of OJK Regulation No. 13/POJK.03/2017 concerning                                    12, 2023 in accordance with the provisions
        the Use of Public Accountant Services and Public                                    of     OJK      Regulation          No.     13/POJK.03/2017
        Accounting Firms in Financial Services Activities                                   concerning the Use of Public Accountants and
        and OJK Circular Letter No. 36/SEOJK.03/2017                                        Public Accounting Firms in Financial Services
        concerning Procedures for Using the Services of                                     Activities.
        Public Accountants and Public Accounting Firms
        in Financial Services Activities with the following                             External Auditor Duties and Assignment Period
        mechanism:                                                                      The task of the Independent External Auditor is to
        1.     Based on the input from the Company and                                  examine and provide an opinion on the Company’s
               taking into account the provisions of the                                financial statements as of and for the year ended
               applicable laws and regulations regarding the                            December 31, 2023. The appointed Independent
               use of public accounting services and public                             External Auditor is responsible for expressing his
               accounting firms and financial services and                              opinion on the compliance of the audited financial
               capital market activities, The Company’s Audit                           statements in accordance with generally accepted
               Committee recommends to the Board of                                     accounting principles in Indonesia and to provide
               Commissioners of the Company to propose to                               recommendations              for    improvements            to    the
               the GMS to appoint a Public Accounting Firm                              Company’s weak internal controls.
               Imelda & Partner (member firm of Deloitte Asia
               Pacific and Deloitte Global Network) as the                              The year 2023 will be the third year for Public
               Company’s External Auditor and Bayu M. Dayat                             Accounting Firm Imelda & Partners (member
               as Public Accountant based on. The appointee                             firm of Deloitte Asia Pacific and Deloitte Global
               would examine and provide an opinion on                                  Network) as the Company’s Independent External
               the Company’s financial statements for the                               Auditor.
               financial year ending December 31, 2023;
        2. Based on the recommendation received from                                    The      Public     Accountant         who      represents        the
               the Audit Committee, the Company’s Board                                 implementation of the 2023 financial statement
               of Commissioners at the GMS held on April                                audit mentioned above is Elisabeth Imelda
               4, 2023, proposed the appointment of Public
               Accounting Firm Imelda & Partners (member
               firm of Deloitte Asia Pacific and Deloitte Global
               Network) and Elisabeth Imelda as a Public
               Accountant to be appointed as the Company’s
               Independent External Auditor;




        1)
             The appointment of Public Accountant Firms and Public Accountants for the 2023 financial year is carried out before the enactment of the Financial
             Services Authority Regulation No. 9 of 2023 concerning the Use of Public Accountant Services and Public Accountant Firms in Financial Services
             Activities.




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




Audit Service Fee                                                            3. Agreed upon Procedure of Report on Prudential
The fee for professional audit services to audit the                              Principal Application Activities at a cost of
Company’s Annual Financial Statements for the                                     IDR75 million.
2023 financial year is IDR1,600,000,000 (one billion
six hundred million Rupiah).                                                 Declaration of Independence
                                                                             In     carrying         out      their      duties,         the          External
External Auditor’s Other Services                                            Independent Auditor stated that there was no
During 2023, Imelda & Rekan Public Accounting                                conflict of interest in the conduct of the audit.
Firm (member of Deloitte Asia Pacific and Deloitte
Global Network) will provide other services,                                 External Auditor and Audit Committee
namely:                                                                      Communication
1.     Procedures in relation to conduct the shelf                           In order to carry out their duties, the External
       registration Bonds VI and Mudharabah Bonds                            Auditor communicates with the Company's Audit
       V ADMF         year 2023 for PT Adira Dinamika                        Committee, then the results of the communication
       Multifinance Tbk and audit of special purpose                         are reported to the Board of Commissioners by the
       financial statements as of 31 December 2022                           Audit Committee.
       and 2021, and for the year then ended, at a cost
       of IDR1 billion;                                                      In 2023, 3 (three) meetings were held between
2. Limited             Assurance          Engagement            on           the Audit Committee and the External Auditor,
       Management           Statement       Letter     that    the           namely on January 31, 2023, November 3, 2023 and
       Company has never experience a default to                             December 20, 2023.
       pay, at a cost of IDR100 million;



Data on Public Accountants who audit the Company's books:
     Fiscal                                                                                                                               Audit Service
                      Public Accounting Firm                      Name of Accountant                        Type of Service
      Year                                                                                                                                    Cost

     2023     Imelda & Partners (member firm of            Elisabeth Imelda                                Financial                    IDR1,600,000,000
              Deloitte Asia Pasifik and Deloitte Global)                                                   Statement Audit

     2022     Imelda & Partners (member firm of            Elisabeth Imelda                                Financial                     IDR800,000,000
              Deloitte Asia Pasifik and Deloitte Global)                                                   Statement Audit

     2021     Imelda & Partners (member firm of            Bayu M. Dayat                                   Financial                     IDR800,000,000
              Deloitte Asia Pasifik and Deloitte Global)                                                   Statement Audit

     2020     KAP Tanudiredja, Wibisana, Rintis &          Drs. M. Jusuf Wibisana, M.Ec., CPA              Financial                    IDR1,065,000,000
              Partners (Member firm of PwC Global                                                          Statement Audit
              Network)

     2019     KAP Tanudiredja, Wibisana, Rintis &          Drs. M. Jusuf Wibisana, M.Ec., CPA              Financial                      IDR876,800,000
              Partners (Member firm of PwC Global                                                          Statement Audit
              Network)

     2018     KAP Tanudiredja, Wibisana, Rintis &          Drs. M. Jusuf Wibisana, M.Ec., CPA              Financial                      IDR797,000,000
              Partners (Member firm of PwC Global                                                          Statement Audit
              Network)

     2017     KAP Tanudiredja, Wibisana, Rintis &          Lucy Luciana Suhenda                            Financial                      IDR786,000,000
              Partners (Member firm of PwC Global                                                          Statement Audit
              Network)

     2016     KAP Purwantono, Suherman & Surja (a          Arief Somantri                                  Financial                          IDR719,740,000
              member firm of Ernst & Young Global                                                          Statement Audit
              Limited)

     2015     KAP Purwantono, Sungkuro & Surja (a          Benyanto Suherman                               Financial                          IDR831,534,000
              member firm of Ernst & Young Global                                                          Statement Audit
              Limited)

     2014     KAP Purwantono, Suherman & Surja (a          Drs. Hari Purwantono                            Financial                          IDR719,740,000
              member firm of Ernst & Young Global                                                          Statement Audit
              Limited)

     2013     KAP Purwantono, Suherman & Surja (a          Drs. Hari Purwantono                            Financial                     IDR679,000,000
              member firm of Ernst & Young Global                                                          Statement Audit
              Limited)




                                                                                                                                                                              353
                                                                                              2023 Annual Report PT Adira Dinamika Multi Finance Tbk
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          Fiscal                                                                                               Audit Service
                            Public Accounting Firm                  Name of Accountant       Type of Service
           Year                                                                                                    Cost

           2012    KAP Purwantono, Suherman & Surja (a         Drs. Hari Purwantono         Financial              US$70,000
                   member firm of Ernst & Young Global                                      Statement Audit
                   Limited)

           2011    KAP Siddharta & Widjaja (a member firm      Kusumaningsih Angkawijaya,   Financial              US$90,000
                   of KPMG International)                      CPA                          Statement Audit

           2010    KAP Siddharta & Widjaja (a member firm      Elizabeth Imelda, CPA        Financial              US$90,000
                   of KPMG International)                                                   Statement Audit

          2009     KAP Siddharta & Widjaja (a member firm      Kusumaningsih Angkawijaya,   Financial              US$83,600
                   of KPMG International)                      CPA                          Statement Audit




        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 April 4, 2023, and reports the results of the evaluation to the OJK on June 26, 2023.
        This is in accordance with the provisions of Article 14 and Article 28 Paragraph 1 letter b OJK Regulation
        No. 13/POJK.03/2017 concerning the Use of Public Accountants and Public Accounting Firms in Financial
        Services Activities.




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




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                                                               Risk     management         is    critical        to
                                                               the     Company's     ability    to   maintain
                                                               business continuity. The primary goal

        Risk                                                   of     implementing     risk     management
                                                               practices is to safeguard and protect

        Management
                                                               the company by managing the risk of
                                                               loss associated with its various activities
                                                               and ensuring that the risk level remains
                                                               within established guidelines.


                                                               The     Company       continues       to       work
                                                               towards forging and fostering robust risk
                                                               culture, implementing good Corporate
        As the subsidiary of PT Bank                           Governance practices, preserving the
                                                               values of regulatory compliance, ensuring
        Danamon Indonesia Tbk (Bank
                                                               adequate infrastructure, and structured
        Danamon), its controlling                              and sound work processes.
        shareholder, Adira Finance
                                                               The Company has adopted "Application
        adheres to Risk Management                             of Consolidated Risk Management for
        in accordance with Bank                                Banks Exercising Control over Subsidiary
        Indonesia Regulation                                   Companies," which it implements as a
                                                               subsidiary company of PT Bank Danamon
        No. 8/6/PBI/2006 dated                                 Indonesia Tbk (Bank Danamon), the
        January 30, 2006, updated                              Company's       controlling       shareholder,

        with Financial Services                                in    accordance     with   Bank      Indonesia
                                                               Regulation     No.    8/6/PBI/2006             dated
        Authority Regulation No. 38/                           January 30, 2006, which was updated with
        POJK.03/2017. Apart from                               Financial Services Authority Regulation
                                                               No. 38/POJK.03/2017.
        adopting mechanisms based
        on the 4 (four) pillars in risk                        In     accordance    with   POJK      No.        44/
        management implementation,                             POJK.05/2020           concerning                the
                                                               Implementation of Risk Management for
        in accordance with POJK No.                            Non-Bank Financial Services Institutions,
        44/POJK.05/2020 regarding                              the     Company      implements            a    risk

        the Implementation of Risk                             management mechanism based on four
                                                               (four) pillars, which include:
        Management for Non-Bank                                1.   Active supervision of the Board of
        Financial Institutions.                                     Directors, Board of Commissioners
                                                                    and Sharia Supervisory Board (SSB);
                                                               2. Adequacy of risk management policies,
                                                                    procedures and determination of risk
                                                                    management limits;




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3. Adequacy of risk identification, measurement,            supervision and risk mitigation, develop a risk
   control and monitoring processes as well as              management              culture,         ensure           an        adequate
   risk management information systems; and                 organizational structure, determine the duties and
4. Comprehensive internal control system.                   responsibilities of each work unit, and ensure the
                                                            adequacy of quantity and quality to support the
Since 2016, the Company has had Guidelines                  effective implementation of risk management.
for the Implementation of Risk Management
in accordance with OJK Circular Letter No. 10/              The Company established committees under
SEOJK.05/2015 concerning Guidelines for the                 the Board of Commissioners to oversee its
Implementation of Risk Management for Non-                  implementation, including the Audit Committee,
Bank Financial Services Institutions, which have            Risk Monitoring Committee, Nomination and
been updated to the most recent regulations,                Remuneration             Committee,                and          Governance
namely POJK No. 44/POJK.05/2020 concerning                  Committee. Meanwhile, the Board of Directors
the Implementation of Risk Management for Non-              formed the Risk Management Committee.
Bank Financial Services Institutions.
                                                            Furthermore,            under       the       Board         of      Directors,
The implementation of Risk Management is                    committees have been formed to specifically
carried out as follows:                                     monitor operational risk, including the Operational
                                                            Risk Management Committee, Fraud Control
A. ACTIVE SUPERVISION OF THE                                Function, and Information Technology Steering
   BOARD OF DIRECTORS, BOARD                                Committee (ITSC), as well as committees to
   OF COMMISSIONERS AND SHARIA                              monitor market and liquidity risks, such as the
   SUPERVISORY BOARD (SSB)                                  Asset and Liability Committee.
The implementation of risk management involves
active supervision from the Company's Board of              In carrying out business activities based on
Directors and Board of Commissioners. Therefore,            Sharia principles, the Sharia Supervisory Board
the Board of Directors and Board of Commissioners           (SSB) must be placed in the Company's Sharia
must understand risks, provide direction, conduct           Business Unit (UUS) and appointed at the General


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        Meeting of Shareholders (GMS) after obtaining                             •   Ensure       that    all    policies,    provisions,
        recommendations             from         the   National    Sharia             systems,      procedures,          and    business
        Council - Indonesian Ulema Council, and has been                              activities carried out by the Company
        reported to the Financial Services Authority (OJK)                            are in accordance with the prevailing
        in accordance with applicable regulations.                                    laws and regulations;
                                                                                  •   Evaluate and update risk management
        1. Authorities  and    Responsibilities                                       strategies, policies and procedures or
           of the Board of Directors, Board of                                        the Risk Management Implementation
           Commissioners and Sharia Supervisory                                       Guidelines at least once per year or more
           Board (SSB)                                                                frequently in the event of significant
             The authorities and responsibilities of the                              changes.
             Board of Directors, Board of Commissioners                        b. In charge of the implementation of risk
             and Sharia Supervisory Board (SSB) are as                            management policies and risk exposures
             follows:                                                             taken by the Company as a whole, including
             a. The       Board       of     Directors,        Board     of       the following:
                 Commissioners             and     Sharia     Supervisory         •   Evaluate and provide direction based
                 Board in accordance with the scope of                                on    reports       submitted       by    the   risk
                 their respective authorities are responsible                         management function including reports
                 for    ensuring      the        effectiveness    of    the           on risk profile;
                 implementation             of     risk      management           •   Take necessary actions in accordance
                 in     accordance          with       the     Company’s              with the Company’s risk profile;
                 characteristics, complexity and risk profile;                    •   Ensure that all material risks and impacts
             b. The Board of Directors and Board of                                   caused by such risks have been followed
                 Commissioners must ensure that each                                  up     and     submit         an   accountability
                 function in the Company implements Risk                              report on the follow-up to the Board of
                 Management;                                                          Commissioners on a regular basis;
             c. The Board of Directors must ensure the                            •   Ensure the implementation of corrective
                 clarity of authority and responsibility for                          measures on problems or irregularities
                 risk management, the adequacy of risk                                in the Company’s business activities
                 measurement           system,         adequate        limit          found by the internal control function or
                 structure for risk taking, effective internal                        Internal Audit;
                 control and a comprehensive, periodic and                        •   Submit accountability reports on the
                 timely reporting system.                                             implementation of risk management
                                                                                      policies and risk exposures taken by
             The Board of Directors has the authority and                             the Company to stakeholders on a
             responsibility in terms of:                                              regular basis (including to the Board of
             a. Develop a written and comprehensive risk                              Commissioners and Sharia Supervisory
                 management policy and strategy, including:                           Board (SSB)).
                 •     Develop and update the procedures and                   c. Evaluate and decide on transactions and
                       tools to identify, measure, control and                    risk limits that require the approval of the
                       monitor risks.                                             Board of Directors, including preparing
                 •     Develop overall risk limits and per type                   and      establishing          transaction    approval
                       of risk, considering the risk appetite and                 mechanisms,             including       those       that
                       risk tolerance in accordance with the                      exceeding the limit of authority for each
                       Company’s conditions and considering                       level of position;
                       the impact of risk on capital adequacy.                 d. Developing a risk management culture at
                       The Board of Directors establishes the                     all levels of the organization, among others
                       Guidelines for the Implementation of Risk                  by building risk awareness;
                       Management after obtaining approval                     e. Establishing an organizational structure for
                       from the Board of Commissioners.                           the implementation of risk management;




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f.   Ensure the human resources competency                               c. Act          as        an         advisor            and           provide
     improvement related to risk management;                                   recommendations to the Board of Directors
g. Ensuring         that    the     risk    management                         and      Sharia            business         management                    on
     function has operated independently;                                      matters related to Sharia principles;
h. Carry out periodic reviews to ensure:                                 d. Coordinate with the National Sharia Board
     •   Accuracy          of       risk        assessment                     to discuss the Company’s proposals and
         methodology;                                                          recommendations on products and services
     •   Adequacy          of      risk     management                         that require review and decision from the
         information system implementation;                                    National Sharia Board.
     •   Appropriateness of risk management
         policies    and         procedures      and   the           2. Human Resources (HR)
         establishment of risk limits.                                   In order to carry out the responsibility of
                                                                         implementing HR-related risk management in
The Board of Commissioners has the authority                             the Company, the Board of Directors shall:
and responsibility in the implementation of risk                         a. Determine the qualifications of human
management in terms of:                                                        resources for each position related to the
a. Approve           the          Risk      Management                         implementation of risk management;
     Implementation Guidelines prepared by the                           b. Ensure the adequacy of the quantity and
     President Director – Chief Executive Officer                              quality of human resources in the Company
     and Director – Chief of Risk Officer with due                             and ensure that these human resources
     regard to the Company’s risk appetite and                                 understand their duties and responsibilities
     risk tolerance;                                                           for the implementation of risk management;
b. Evaluate          the          Risk      Management                   c. Develop HR-related activities to ensure the
     Implementation Guidelines at least once                                   availability of competent employees in the
     per year or at any time in the event of                                   field of risk management;
     significant changes;                                                d. Ensure the effectiveness of management
c. Evaluate the accountability of the Board of                                 and improvement of HR competencies
     Directors and provide periodic improvement                                related to the implementation of risk
     direction on the implementation of the Risk                               management;
     Management Implementation Guidelines;                               e. Placing competent officials and staff in work
d. Evaluate and decide on requests from the                                    units according to their nature, number and
     Board of Directors relating to transactions                               complexity;
     and risk limits that require the approval of                        f.    Ensure that officials and staff assigned
     the Board of Commissioners;                                               to each work unit have: understanding of
e. Establishing a Risk Monitoring Committee                                    inherent risks, understanding of relevant
     to monitor the implementation of risk                                     risk factors, market conditions that affect
     management in the Company.                                                the Company and their impact, and the
                                                                               ability to communicate risk implications in
The Sharia Supervisory Board (SSB) has the                                     a timely manner;
authority and responsibility in terms of:                                g. Ensure that all human resources understand
a. Evaluate risk management policies and                                       the strategy, the level of risk taken, risk
     strategies related to the fulfillment of Sharia                           tolerance and risk management framework
     principles periodically or in a more frequent                             and implement it consistently.
     frequency      in     the    event    of   significant
     changes;                                                            The Director of HC Management & CREM
b. Evaluate         the         Board      of    Directors’              has been appointed to take responsibility for
     accountability for the implementation of                            the Company's human resource fulfillment
     risk management policies related to the                             in accordance with risk appetite and risk
     fulfillment of Sharia principles periodically.                      tolerance.
     The evaluation is conducted in order to
     ensure that risk management policies and
     processes are implemented in accordance
     with Sharia principles;



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        3. Risk Management Organization                                          II. Risk Management Committee
             To implement comprehensive and effective                              A risk committee at the Board of Directors
             risk management, the Company establishes                              level. The Company has formed a Risk
             a risk management organizational structure                            Management          Committee,           whose      role
             that includes functions appropriate to the                            is   to    make     recommendations            to    the
             Company's policies, size, and complexity of                           Board of Directors on risk management
             activities.                                                           implementation, including the preparation,
                                                                                   improvement, and refinement of the Risk
             The Company established a Risk Monitoring                             Management Implementation Guidelines.
             Committee at the Board of Commissioners
             level, and a Risk Management Committee at                             The Risk Management Committee consists
             the Board of Directors level, as well as a Risk                       of the Board of Directors and relevant
             Management Function to assist the Board of                            Senior Management. The Chairman is the
             Directors in implementing risk management in                          Director or Senior Management in charge
             the Company.                                                          of risk management.


             I.   Risk Monitoring Committee                                        The main role of the Risk Management
                  This is a risk committee at the Board                            Committee is to evaluate and provide
                  of     Commissioners              level.          Members        recommendations             to         the   President
                  of the committee consist of at least                             Director in the context of monitoring risks
                  one       Independent         Commissioner,               an     in connection with the implementation of
                  independent party with expertise in finance,                     Risk Management:
                  and an independent party with expertise in                       a. preparation        of        risk     management
                  risk management.                                                      strategies, policies and frameworks, risk
                                                                                        appetite, risk tolerance and contingency
                  The main role of the Risk Monitoring                                  plans to anticipate the occurrence of
                  Committee is to monitor and provide                                   abnormal conditions;
                  recommendations             to        the        Board    of     b. improvement or adjustment of risk
                  Commissioners with respect to:                                        management          implementation            based
                  a. evaluation         of     Risk           Management                on the results of evaluation of risk
                       Implementation              Guidelines              and          management implementation;
                       implementation of the policy;                               c. reviewing various risks faced by the
                  b. evaluation of the Board of Directors’                              Company and other significant risk
                       accountability for the implementation of                         issues on a regular basis;
                       risk management policies at least every                     d. implementation of risk management
                       quarter;                                                         processes and improvements in line
                  c. monitoring          and            evaluating         the          with external and internal changes that
                       implementation of the duties of the                              may affect the level of capital adequacy
                       Risk Management Committee and Risk                               and risk profile;
                       Management         Function            in    providing      e. risk      organization              structure      in
                       recommendations             to    the       Board    of          the   Company         to    ensure      that    risk
                       Commissioners;                                                   management processes are in line with
                  d. risk           management                       policies/          organizational development;
                       documents/reports                 that         require      f.   compliance      of     the        implementation
                       Board of Commissioners’ approval, as                             of activities with applicable rules and
                       recommended by the Board of Directors.                           regulations;
                                                                                   g. determination of reserve formation to
                  A more detailed explanation of the roles                              accommodate potential inherent risks
                  and responsibilities of the Risk Monitoring                           and ensure the availability of disaster
                  Committee refers to the Risk Monitoring                               recovery procedures;
                  Committee work rules and guidelines.




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        h. steps in handling a risky event and decisions in a comprehensive manner related to risky issues/
             events.
        i.   Determination of policies and/or business decisions that deviate from normal procedures.


   III. Risk Management Function
        The Company has a Risk Management Function, namely the Risk Management Directorate, which
        has the role and responsibility for risk management in the Company.


        The organizational structure of the Risk Management Directorate consists of several functions
        which are divided as follows:
        •    Operational Risk Management Division (consisting of the Fraud Control function);
        •    Risk Analytics & MIS Division (consisting of the Market and Liquidity Risk functions), which is
             independent of the Company’s business and operational functions;
        •    Information Risk Management Division;
        •    Quality Assurance Division;
        •    Risk Policy Development & Business Incubation Division.


The organizational structure of the Risk Management Directorate can be described in the following chart:


                                                                            President Director-Chief
                                                                               Executive Officer




                                                                      Director-Chief Risk & Legal Officer




                                                                            Deputy Director-Head of Risk
                                                                                   Management




 Risk Policy Development                                     Operational Risk                      Information Risk
                                Risk Analytics & MIS                                                                                         Quality Assurance
  & Business Incubation                                       Management                             Management




        The Risk Management Directorate is a                                             The Risk Management Directorate has the
        unit led by the Director - Chief of Risk                                         authority and responsibility for:
        Officer, who has operational responsibility                                      a. Establish                risk               architecture                   and
        for supervising and managing all risks,                                              develop                 a          comprehensive                          risk
        including          responsibility      for     providing                             management strategy. This includes
        recommendations on all policies related                                              the Risk Management Implementation
        to risk. The Director - Chief of Risk Officer                                        Guidelines, core policies, procedures
        is structurally responsible to the President                                         and controls, and includes contingency
        Director - Chief Executive Officer, and                                              plans in the event of abnormal external
        functionally         responsible       to      the   Risk                            conditions;
        Monitoring Committee. The Director - Chief                                       b. Identify risks including risks inherent in
        of Risk Officer is also the Chairman of the                                          business activities;
        Risk Management Committee.                                                       c. Developing risk measurement methods
                                                                                             in        accordance                 with        the       size           and
                                                                                             complexity of the Company’s business;
                                                                                         d. Monitoring the implementation of risk
                                                                                             management strategies that have been
                                                                                             prepared by the Board of Directors;




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                 e. Periodically reviewing risk management                            t.   Coordinate the implementation of stress
                      strategies, policies and processes, and                              testing to determine the impact of
                      recommending changes (if necessary)                                  significant changes in macro conditions
                      to the Risk Management Committee;                                    on the Company’s portfolio;
                 f.   Socializing risk policies and strategies to                     u. Evaluate the accuracy of internal models
                      all relevant units;                                                  and validation of data used to measure
                 g. Recommend portfolio limits and ensure                                  risk;
                      compliance with those limits;                                   v. Provide     information     to   the     Risk
                 h. Assess        and      monitor         overall      risk               Management Committee on matters
                      exposure, for each type of risk and                                  that need to be followed up related
                      type of functional activity and conduct                              to the evaluation of risk management
                      testing using scenarios/assumptions of                               implementation;
                      abnormal conditions and testing using                           w. Reviewing proposals for new business
                      historical data;                                                     lines that are strategic and have a
                 i.   Ensure that risks are accurately measured                            significant effect on risk exposure.
                      and data reported appropriately;
                 j.   Evaluate the accuracy of models and                         IV. Other Work Units
                      validation of data used to measure risk,                        In carrying out its duties to manage 8 (eight)
                      if the Company uses models for internal                         risks in the Company, the Risk Management
                      purposes;                                                       Directorate also cooperates with other work
                 k. Provide        recommendations                to    the           units/divisions related to each risk.
                      business and operational functions and/
                      or to the Risk Management Committee,                            The work units/divisions that work together
                      in accordance with their authority;                             for each risk will be discussed in the
                 l.   Evaluating the potential loss in different                      discussion of each risk.
                      scenarios and linking it to the Company’s
                      capital capability to bear the risk;                     B. ADEQUACY OF RISK MANAGEMENT
                 m. Prepare risk profile reports to the Board                     POLICIES, PROCEDURES, AND LIMIT
                      of Directors, Board of Commissioners,                       DETERMINATION
                      and OJK on a regular basis;                              The implementation of risk management is
                 n. Reviewing         risks     in   business          plans   supported by a framework that includes strategies,
                      (including proposed new activities and/                  policies, procedures, and limits that are clearly
                      or product development);                                 defined and in line with the vision, mission, and
                 o. Ensure a strong risk awareness and                         business strategy.
                      culture within the risk-taking unit;
                 p. Ensure that there are experienced and                      The implementation of risk management also
                      competent people in key risk-related                     includes a feedback process based on appropriate
                      positions in all functional areas;                       and quality information so that it is adaptive to
                 q. Ensure Disaster Recovery Plans and                         changes in conditions faced by the Company.
                      Business Continuity Plans are in place;
                 r.   Ensure      that     there      is       fraud    risk   The preparation and implementation of strategies,
                      management in all critical work areas;                   policies, procedures, and limit setting are carried
                 s. Ensure that there are strict controls                      out by considering, among others, the type,
                      over information and documentation                       complexity of business activities, risk profile, level
                      security;                                                of risk to be taken, adequacy of capital, quality of
                                                                               human resources, and adequate infrastructure
                                                                               and regulations stipulated by the authorities and/
                                                                               or other related parties.




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1. Risk Management Strategy                                                The        Risk      Management                   Implementation
  The risk management strategy is prepared                                 Guideline is established to ensure that the
  for long-term purposes to ensure business                                Company maintains risk exposures that are
  continuity,    achieve      the    expected        capital               consistent with internal policies and procedures
  adequacy, and comprehensively control and                                as well as external rules, laws, regulations, and
  manage risks in the Company.                                             other relevant provisions and is managed
                                                                           by officials who have knowledge, skills, and
  The risk management strategy is prepared by                              expertise in risk management, in line with the
  considering both internal (human resources,                              level of business complexity.
  infrastructure,      and    capital)    and       external
  (economic      conditions),       in   line   with    the                In terms of policy, the Risk Management
  Company's risk appetite and risk tolerance.                              Implementation Guidelines at least contain:
                                                                           a. Determination of risks associated with
2. Risk Appetite and Risk Tolerance                                              business activities (products, services and
  In preparing risk management policies, the                                     transactions) in the Company;
  Company's Board of Directors provides clear                              b. Methods              in      identifying,                 measuring,
  direction regarding the level of risk to be                                    monitoring and controlling risks as well as
  taken (risk appetite) and the Company's risk                                   risk management information systems;
  tolerance, to be considered in the preparation                           c. Determination of the level of risk to be
  of risk management policies, including in the                                  taken, determination of risk tolerance and
  determination of limits.                                                       determination of risk limits;
                                                                           d. Data, report format, and type of information
  In determining risk tolerance, the Company                                     in the risk management implementation
  considers      the    Company's         strategy      and                      report;
  objectives as well as the Company's ability to                           e. Authority and limit amount in stages;
  take risks (risk bearing capacity).                                      f.    Risk profile rating as the basis for the
                                                                                 implementation of risk management, which
3. Risk Management Policies and                                                  refers to the regulations of the Financial
   Procedures                                                                    Services Authority (OJK) or other authorized
  The Company has risk management policies                                       authorities;
  and procedures as outlined in the Risk                                   g. Organizational structure that formulates
  Management           Implementation           Guidelines                       the roles and responsibilities of the Board
  prepared based on the provisions of the                                        of   Commissioners,                 Board         of      Directors,
  Financial     Services     Authority     (OJK),    which                       committees, risk management function,
  will be reviewed and updated periodically to                                   and other working units;
  accommodate changes that occur.                                          h. Business continuity plan (BCP) or business
                                                                                 continuity         management                  (BCM)             policy,
  The    Risk     Management             Implementation                          including         disaster          recovery           plan             and
  Guidelines is a written guideline used in the                                  contingency plan. The preparation of the
  implementation of risk management and                                          BCP/BCM policy involves the relevant work
  must be consistent with the Company's vision,                                  units and is flexible; testing and evaluation
  mission and strategic plan.                                                    as well as updating of the BCP/BCM are
                                                                                 carried out periodically by the Internal
                                                                                 Company;
                                                                           i.    Establishment of an internal control system
                                                                                 in the implementation of Risk Management.




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             The      Risk     Management            Implementation           The components included in the Company's
             Guidelines      include      policies     regarding    risk      Risk Appetite Statement (RAS) include:
             management in general and for each risk,                         a. Applicable regulatory requirements;
             and they must be relevant to be applied to                       b. Parameters to maintain the Company’s
             the Company. In terms of procedures, the Risk                         robust Financial Soundness Level based
             Management Implementation Guidelines at                               on the consideration of the Board of
             least include:                                                        Commissioners and the Board of Directors;
             a. Accountability and clear levels of delegation                 c. Management’s responsibility in ensuring
                 of authority;                                                     the appropriateness of the strategy;
             b. The implementation of reviews is carried                      d. Room for the business to grow in order to
                 out periodically at least once a year or at any                   meet the annual financial targets
                 time in the event of significant changes;
             c. Adequate documentation of procedures                          Some of the considerations used in determining
                 to facilitate the implementation of reviews                  Risk Management limits in the Risk Appetite
                 and audit trails.                                            Statement (RAS) are a combination of the
                                                                              following, but not limited to:
             The      Risk     Management             Directorate     is      a. comparison with peers/similar companies;
             responsible for centrally coordinating all risk                  b. limits set by regulations;
             management policies and implementation in                        c. stakeholder views;
             the Company.                                                     d. expert judgement;
                                                                              e. historical and/or expected risk profile;
        4. Setting Risk Limits                                                f.   target set by the Board of Commissioners.
             The Company has limits that are determined
             in accordance with the level of risk to be taken                 The Company monitors the Risk Appetite
             (risk appetite), risk tolerance, and strategy.                   Statement (RAS) on a monthly basis and the
                                                                              review will be conducted at least once every
             The limit serves as a threshold to determine                     2 (two) years or more frequently if there are
             the degree of risk mitigation that management                    changes such as:
             will implement. The Company has an approval                      a. changes to regulations;
             mechanism in the event of exceeding the limit                    b. changes in risk model assumptions;
             that has been previously determined.                             c. incidents and/or material losses;
                                                                              d. company condition.
             The amount of limit proposed by each work
             unit, which includes the risks faced by the                   C. ADEQUACY OF RISK IDENTIFICATION,
             Company and must be approved by the Board                        MEASUREMENT, CONTROL AND
             of Directors or the Board of Commissioners                       MONITORING PROCESS, AND RISK
             through the Risk Monitoring Committee or                         MANAGEMENT INFORMATION SYSTEM
             the Board of Directors in accordance with their               The implementation of risk management is carried
             respective authorities.                                       out through the process of identifying, measuring,
                                                                           controlling, and monitoring risks and must be
             Risk management limits must be reviewed                       supported by a risk management information
             periodically or more frequently in the event                  system that is adjusted to the characteristics and
             of significant changes, ensuring the practices                complexity of the Company's business activities.
             carried out are in accordance with the expected
             risk limits.


             The Company has a risk management limit at
             the Company level, which is outlined in the Risk
             Appetite Statement (RAS).




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                                                                                                                 and Analysis                     Responsibility




1. Risk Identification                                                        g. Make improvements to the measurement
  Steps in risk identification include:                                             methodology                 if    there              are      significant
  a. Identify all risks on a regular basis, on                                      changes in material factors that affect risk;
       all   operational       and    business      activities                h. Conduct periodic stress tests, which is a
       with methods or systems owned by the                                         process of estimating potential economic
       Company;                                                                     losses under abnormal market conditions,
  b. Analyze all potential sources of risk from                                     allowing the Company to assess the impact
       each    operation        and    activity    prior      to                    on profitability and capital. The results
       introduction and implementation;                                             of stress testing are used as input when
  c. Pay attention to factors that affect risk                                      setting policies and limits.
       including additional risks.
                                                                          3. Risk Control
2. Risk Measurement                                                           The Company has mechanisms and methods to
  Accurate      measurement            of   risk    is     very               control risks by referring to established policies
  important. Risk measurement is conducted                                    and procedures. The risk control process in the
  periodically and thoroughly for the Company's                               Company is adjusted to the risk exposure as
  business activities. Risk must be measurable so                             well as the risk appetite and risk tolerance. In
  that the adequacy of reserves and the ability                               addition, the Company has a work framework
  of capital to absorb the resulting risks can be                             that is responsive to changes that occur due to
  determined.                                                                 the types of risks contained therein.


  The risk measurement system, technology,                                4. Risk Monitoring
  or model will be adjusted to the nature,                                    The       Company                has        monitoring                    systems
  size, and complexity of the business and                                    and procedures that include monitoring of
  must be able to capture all risk exposures.                                 risk    exposure,               risk    tolerance,                  compliance
  Assumptions underlying risk identification and                              with internal limits, stress testing results,
  measurement must be validated and clearly                                   and      consistency               of     implementation                             with
  understood by risk management officials. Risk                               established policies and procedures.
  measurement may utilize quantitative and/or
  qualitative methods.                                                        Risk monitoring is carried out by the Risk
                                                                              Analytics & MIS Division in the Risk Management
  Important steps to establish a risk measurement                             Directorate, where the results of monitoring
  process are:                                                                and evaluation are reported regularly to the
  a. Assigning       officials       with   expertise      and                management in order to mitigate risk and take
       experience       in      determining        the     risk               necessary actions.
       measurement process;
  b. Ensure       the        availability   of     sufficient,            5. Risk Management Information System
       appropriate      and        accurate       data     and                The Company has an adequate management
       information;                                                           information             system                    to         support                 the
  c. Develop an appropriate methodology or                                    implementation                     of          risk            identification,
       model for each type of risk. The methodology                           measurement,                    control,               and          monitoring
       or model must be documented;                                           processes by adjusting the needs of the
  d. Having an adequate risk measurement                                      Company in the context of implementing
       application and recognizing the limitations                            effective risk management.
       of the technology (in the event that risk
       measurement is carried out using an                                    Matters         that     need           to        be         considered                in
       application);                                                          the     implementation                    of       the         management
  e. Test actual results against predicted results                            information            system             in           relation           to         risk
       to validate the methodology or model;                                  management, among others:
  f.   Evaluate/review         the    appropriateness         of
       assumptions, data sources, and procedures
       used to measure risk on a periodic basis;




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             a. Developed in accordance with the needs                        organizational structure, the establishment of an
                  of the Company in order to support the                      adequate four eyes principle, and the adequacy of
                  implementation          of    risk     identification,      procedures for regulatory compliance.
                  measurement,          control      and       monitoring
                  processes;                                                  The      implementation       of    risk    management,
             b. Ensure         the     availability      of      accurate,    including the adequacy of policies, procedures, and
                  complete, informative, timely and reliable                  management information systems, is reviewed
                  information, to monitor the effectiveness                   regularly (at least once a year or if necessary) by
                  of risk management implementation and                       the relevant working units, which includes the
                  support the implementation of reporting to                  suitability of the risk management framework
                  the Company’s management, the Financial                     with the Company's business and regulations,
                  Services Authority (OJK) or other authorized                including the suitability of methods, assumptions,
                  authorities;                                                measurement variables, and limits that have
             c. Ensure that the system used and the                           been set. In addition, the implementation of
                  information generated are in accordance                     risk management by business and operational
                  with the characteristics and complexity                     functions      (risk-taking   functions)     or     support
                  of the Company’s business activities and                    functions is necessary, where the findings need to
                  adaptive to changes, where periodic reviews                 be improved and monitored by the relevant work
                  are carried out to ensure that the system                   units.
                  used is adequate;
             d. Placing the data center in Indonesia for the                  The      Company    implements       an     effective   risk
                  interest of law enforcement and protection                  management and internal control system through
                  of customer data;                                           the implementation of a three-layer defense
             e. Ensure        that     third    party      appointment        approach, the establishment of risk tolerance, and
                  decisions      are     made        objectively      and     the implementation of risk awareness and culture
                  independently, if using the services of                     as described in the previous section.
                  outsourcing companies in the development
                  of information systems;                                     The Company has an Internal Audit unit that reports
             f.   Ensure that testing is carried out on                       independently to the Board of Commissioners
                  the       implementation        of     management           through the Audit Committee and the President
                  information systems and new technology                      Director - Chief Executive Officer on the risks
                  without disrupting the continuity of existing               inherent in business and operational activities.
                  information systems;                                        Internal Audit will focus on detecting weaknesses
             g. The         company        must         have       system     and violations of regulations that may cause the
                  documentation,          to     facilitate      inherent     Company to suffer a monetary or nonmonetary
                  control and the implementation of audit                     loss. Internal Audit shall ensure:
                  trails;                                                     a. Accuracy in internal control by considering the
             h. Set up effective back-up systems and                               type and level of risk inherent in the business;
                  procedures;                                                 b. Appropriateness of organizational structure
             i.   Ensure that all risks inherent to the                            and reporting lines;
                  Company can be integrated in the existing                   c. Compliance with applicable laws, regulations
                  management information system.                                   and internal policies;
                                                                              d. Effectiveness and efficiency in operational
        D. COMPREHENSIVE INTERNAL                                                  activities;
           CONTROL SYSTEM [GRI 2-15]                                          e. The      existence   of    a    strong    risk   culture
        The internal control system in the implementation                          throughout the organization;
        of risk management includes, among others,                            f.   Accuracy and timeliness of financial and
        the suitability of the internal control system                             operational reports;
        and the implementation of risk management,                            g. Adequacy        of    management           information
        the establishment of authority, the monitoring                             systems;
        of    policies,      procedures,       and     limits,    a   clear   h. Complete and adequate documentation;
                                                                              i.   Management response to audit results.




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                                                                                                         and Analysis                Responsibility




Internal Audit, together with the Risk Management                      c. There is a strategic plans discrepancy
Directorate, must be independent of the business                             among strategic levels;
functions in providing feedback to the Board of                        d. Failure to anticipate changes in the business
Directors and Board of Commissioners on the                                  environment such as technological changes,
health of the Company.                                                       changes        in         macroeconomic                 conditions,
                                                                             competition in the market and changes in
Internal    Audit   takes   a   risk-based   approach.                       relevant authority policies.
Internal Audit must also have an annual audit plan
that must be approved by the President Director –                      In developing and setting the strategy, the
Chief Executive Officer and the Audit Committee.                       Company pays considers the following matters:
                                                                       a. Understand               the       business            environment,
Internal Audit may conduct audits using its own                              economy and financing industry;
team, outside units or teams as long as there is no                    b. Measuring the strengths and weaknesses
conflict of interest.                                                        of internal and external factors in the
                                                                             Company; and
Internal Audit has an effective rating process to                      c. Analyze all available strategy alternatives.
assess the value of all audited units. Audit reports
should be sent to all relevant parties including the                   In 2023, the Company has submitted an annual
President Director - Chief Executive Officer and                       business plan for 2024 in accordance with the
Director – Chief of Risk Officer.                                      format set by the Financial Services Authority
                                                                       (OJK) based on POJK No. 24/POJK.05/2019
The Company and the Risks Faced                                        concerning          Business               Plans        of     Non-Bank
In the implementation of risk management, the                          Financial Services Institutions.
Company largely adopts and accommodates
the pattern applied by the banking sector as the                       In order to determine the effectiveness of the
business sector in Indonesia, which is considered                      strategy that has been designed, the Company
the most established and more experienced in                           conducts periodic evaluations of the strategy
the application of risk management concepts,                           and its implementation on an ongoing basis.
considering that it is also necessary to apply
a consolidated risk management framework                               The Company conducts periodic monitoring
between the Company and the Parent Company.                            of actual performance conditions compared to
                                                                       plans and budgets and understands the reasons
The Company faces a number of risks, both internal                     for any deviations. Monitoring is conducted
and external factors, including:                                       by the Board of Directors on strategic risks
                                                                       through the Balance Score Card (BSC), which is
1.   Strategic Risks                                                   one of the tools used to measure and monitor
     Strategic risk is a risk resulting from inaccuracies              the implementation of the Company's strategic
     in making and/or strategic decisions as well as                   risk management.
     failure to anticipate changes in the business
     environment.                                                  2. Operational Risk
                                                                       Operational risk is a risk resulting from
     Strategic risks can be caused by, among others:                   inadequate and/or malfunctioning internal
     a. Setting strategies that are not in line with                   processes, human error, system failure, and/
        the Company’s vision and mission;                              or external events that affect the Company's
     b. Conducting non-comprehensive analyses                          operations.
        of the strategic environment;




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             Operational risk can be caused by, among                       •   Risk Control Self-Assessment (RCSA)
             others,     weaknesses         in   human         resources,       RCSA    is   a   risk    management        concept
             weaknesses in internal processes, inadequate                       established based on Standard Operating
             systems and infrastructure, and external events                    Procedures applicable to the Company
             that adversely affect the Company.                                 to review and measure the magnitude
                                                                                of potential risks that take place during
             These sources of operational risk can cause                        internal processes to produce operational
             events that have a negative impact on the                          risk status and report it periodically (every
             Company's operations, so the occurrence of                         semester) to the Company’s management.
             these types of operational risk events is one                      The    designated       work    unit    within   the
             measure of the success or failure of operational                   Company will conduct a self-assessment
             risk    management.            Some        examples       of       (SA Unit), which results in an RCSA rating for
             operational risk events include the complexity                     each SA Unit.
             of the organization and business activities,
             human resources, technology, and information                   •   Operational Risk Management System
             systems,       fraud      (internal      and      external),       (ORMS)
             disruption to business and organization, and                       ORMS is an intranet-based system used
             the level of interaction and dependency of the                     as an operational risk management tool
             Company.                                                           to record operational risk/loss event data
                                                                                (Risk/Loss     Event     Database),     which    will
             In general, operational risk management in the                     be consolidated with Bank Danamon as
             Company is carried out by way of:                                  the Parent Company. This is in line with
             a. Identify the risks inherent in each product                     POJK     No.     38/POJK.03/2017        concerning
                 and operational activity;                                      “the    Implementation          of     Consolidated
             b. Measuring the Company’s risk profile in order                   Risk Management for Banks that Control
                 to obtain an overview of the effectiveness                     Subsidiaries" and POJK No. 17/POJK.03/2014
                 of risk management implementation and                          concerning        the      Implementation         of
                 the level of compliance with available                         Integrated        Risk      Management           for
                 procedures and policies;                                       Financial Conglomerates, as well as POJK
             c. Control risks in the form of proactive                          No.    44/POJK.05/2020          concerning       the
                 measures so that operational losses that                       implementation of Risk Management for
                 occur do not exceed predetermined limits                       Non-Bank Financial Services Institutions.
                 and do not interfere with the Company’s
                 business operations; and                                   •   Key Risk Indicator (KRI)
             d. Monitoring risks that have been identified,                     KRI is a means of identifying conditions that
                 measured, and controlled by the Company                        may pose critical risks to the Company's
                 in a form of risk documentation using risk                     businesses by monitoring indicators and
                 monitoring systems and procedures carried                      limits that serve as early warning signals.
                 out both by the business and operational
                 functions (risk-taking function) and by the                •   Self-Raise Issue (SRI)
                 Risk Management function periodically and                      SRI is a system and means of identifying
                 submitted to the Company’s management.                         situations/conditions          that     have     the
                                                                                potential to cause operational risks in the
             The four steps above are an integral part of the                   future, as well as making recommendations
             risk management process. Some of the tools                         for improvements to avoid such risks.
             and methods used to manage the Company's
             operational risk are as follows:




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                                                                                                           and Analysis                 Responsibility




   •   Operational risk pre-assessment (ORPA)                                    taking the necessary actions to minimize
       ORPA is a means of reviewing and analyzing                                the consequences of operational risks.
       aspects of operational and other related
       risks for a new strategic initiative/project                        In addition, other operational risk control
       that has a significant impact on part or the                        measures implemented by the Company are:
       entire business processes in the Company
                                                                           a) Fraud Management
       As a support for the implementation of                                    The      Company           has           implemented                    OJK
       operational risk management, the Company                                  Regulation No. 35/POJK.05/2018 concerning
       is constantly developing operational risk                                 the     Business          Operation              of      Financing
       detection indicators, the results of which                                Companies. In general, the implementation
       will be combined with internal control                                    of    Anti-Fraud          strategy             in      accordance
       processes,      to     assist   the   Company       in                    with the provisions of Chapter XII of OJK
       detecting potential operational risks and                                 Regulation No. 35/POJK.05/2018 in the
                                                                                 Company is as follows:


                 Strategy
                                                                         Implementation in the Company
                 [GRI 2-16]
Prevention                                   •   Anti-Fraud awareness campaign.
In carrying out the fraud prevention         •   Know your employee.
strategy, the Company establishes policies   •   Implementation of dual custody principle and tiered control mechanism.
in the form of five components of the        •   Conducting periodic Fraud Risk Assessment.
internal control framework, namely:          •   Having Anti-Money Laundering & Counter-Terrorism Financing Unit.
control environment, risk assessment,
control activities, information &
communication and supervision.

Detection                                    • Have a Fraud Detection System & Analytics.
Measurement, detection processes             • Implement a surprise audit that adheres to the concept of Risk-Based Analysis.
and activities are used to identify fraud    • Manage a reporting mechanism for indications or incidents of fraud as well as
behavior that is occurring and/or has          a database of fraud incidents.
occurred in order to reduce further          • Establish a whistle-blower mechanism and fraud hotline.
exposure.

Investigation (including Recovery),          • The existence of standard operating procedures to regulate coordination
Reporting and Sanction                         between related sections in relation to fraud starting from fraud detection,
                                               investigation, to the sanctioning process, along with monitoring steps for
                                               recovery actions for losses caused by fraud.
                                             • Special sections responsible for handling fraud, namely:
                                               a. Quality Assurance cq Quality & Process Control (QPC) which conducts field
                                                  investigations, receives sampling data on high risk criteria; and
                                               b. Internal Audit cq Investigation whose role is to conduct special investigations
                                                  into activities/transactions due to indications of fraud.
                                               c. Other related Business Functions that play a role in the process of detection
                                                  and eradication of activities/transactions due to indications of fraud in the
                                                  Company's business operations.
                                             • Activities in recovery include the billing process to recover losses and seek
                                               reimbursement through third parties or other vendors related to the fraud
                                               incident.
                                             • The mechanism for reporting fraud incidents is carried out to internal and
                                               external parties of the Company.
                                             • The implementation of sanction policies to provide a deterrent effect for fraud
                                               perpetrators in the Company is applied transparently and consistently.

Pemantauan, Evaluasi, dan Tindak             • Monitoring the follow-up of fraud incidents by considering the Company’s
Lanjut (Monitoring, Evaluation, and            internal provisions and laws and regulations.
Follow up)                                   • Maintaining data on fraud incidents (fraud profiling) to support the
Each work unit, coordinated by the             implementation of the evaluation; and
anti-fraud unit, must monitor, evaluate      • The follow-up mechanism to avoid the recurrence of fraud events at least
and follow up on fraud cases that occur        includes steps to:
including monitoring the implementation        - Correcting weaknesses; and
of sanctions that have been determined         - Strengthening the Company's internal control system.
and monitoring corrective actions taken
against the incident.




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             b) Business Continuity Management (BCM)                                   of a disruption to these activities that could
                  BCM is a comprehensive management                                    threaten the entity's business continuity.
                  process      for    identifying      impacts        that             Through the analysis result, the Company
                  potentially threaten business continuity.                            develops a business continuity plan (BCP),
                  BCM provides a framework for building                                which is a documented framework for
                  resilience and the capability to respond                             handling and restoring critical activities in
                  effectively to a situation. Thus, the interests                      a work unit within a predetermined time
                  of stakeholders and the entity's reputation,                         period.
                  as well as business continuity, can be
                  maintained.                                                          The Company has mitigation measures for
                                                                                       external incidents that have the potential to
                  Through BCM, the Company identifies                                  affect the Company's business continuity.
                  critical   activities/events       that      have   the              Therefore, the Company's BCP covers all
                  potential to occur in the entity in the event                        external activities and crises, which consist
                                                                                       of:



           Business Continuity
                                                                                   Description
               Plan (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          The Company's main activities occur in branch offices, clusters, credit centers, operation centers,
         BCP                          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.



             Realization of Operational Risk Management Implementation
             In its implementation, the Company implements an operational risk management system as follows:
             1.   Whistleblowing System
                  The Company utilizes the whistleblowing system as one of the efforts through active participation,
                  both from the internal and external environment of the Company, in managing risk management.


             2. Fraud Detection System
                  The Company has implemented a potential fraud detection system to detect potential fraud early
                  on.




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                                                                                                          and Analysis                 Responsibility




   3. Surprise Visit                                                transactions. The Company has credit risk
      In managing risk management, a team from                      management limits and strategies related to
      the head office also conducts surprise visits                 Counterparty Credit Risk and Settlement Risk.
      to branch offices. This activity is specifically
      conducted to verify any unusual trends.                       The Company has a credit risk management
                                                                    function            in       charge             of      monitoring                  the
   4. Risk Control Self-Assessment                                  development and implementation of strategies
      The    Company       developed     a   self-risk              so as to minimize the incidence of credit risk.
      management system for all employees.
      Gradually, employees sample themselves                        In addition, in connection with the active
      in relation to their work, in order to increase               supervision of the Board of Directors and the
      their awareness of risks.                                     Board of Commissioners, a Risk Monitoring
                                                                    Committee has been established at the Board
   5. Submission of Risk Events Map                                 of Commissioners level and a Risk Management
      Every month, there is a risk events mapping                   Committee at the Board of Directors and Senior
      activity that is submitted to the Head of                     Management level that is actively involved in
      Region and Head of Division within the                        the planning, approval, review and assessment
      Company. Through this ongoing system,                         of credit risk.
      operational activities or systems in the
      Company are updated.                                          The Company has implemented a credit
                                                                    risk management strategy that is aligned
   6. Risk Management Policy Automation                             with the Company's objectives to maintain
      The Company has a system where policies                       financing quality, profitability, and business
      related to risk management are included in                    growth. Periodic evaluations are conducted on
      the system. Through this system, operations                   financing products/portfolios, as a mitigation
      within the Company are automatically able                     of credit risk.
      to detect potential risks since the beginning
      of interaction with customers.                                The Company has a credit risk policy, which
                                                                    regulates the structure and hierarchy of
3. Credit Risk                                                      financing policies. The Company develops and
   Credit risk is the risk due to the failure of                    implements appropriate financing risk policies
   other parties to fulfil their obligations to the                 and procedures so that it can:
   Company, including credit risk due to customer
   failure, including credit concentration risk,                    a. Support healthy financing distribution;
   counterparty credit risk and settlement risk.                    b. Monitor and control credit risk including
                                                                          financing concentration risk;
   Credit risk may rise as a result of the                          c. Conducting evaluations in utilizing new
   concentration    of   financing   disbursements                        business opportunities; and
   on specific customers, geographical areas,                       d. Identify and handle non-performing loans.
   business activities, financing types, or business
   fields. This risk is often referred to as financing              The credit risk policy covers the end-to-
   concentration risk.                                              end process of financing activities, which
                                                                    includes the target market, financing process,
   In relation to the Counterparty Credit Risk and                  collateral,              financing                   approval            process,
   Settlement Risk, the Company is exposed to this                  financing administration, remedial, portfolio
   risk because it hedges loans obtained in foreign                 management,                     and       others,           including               the
   currencies through Cross Currency Swap (CCS)




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             mapping of financing risk to business activities                   The Credit Risk Management function is
             and training related to credit risk.                               managed in the Risk Management Directorate,
                                                                                which is responsible for measuring credit
             In relation to the approval analysis process and                   risk both in each portfolio and as a whole.
             financing administration, the Company has                          Operationally,      the      Risk      Management
             procedures that include:                                           Directorate is assisted by the Credit, Collection,
             a. Clear separation of functions and delegation                    and Legal Directorates in the implementation
                  of authority in decision-making;                              of credit risk management in the Company. In
             b. A work unit that conducts periodic reviews                      order to measure the risk value of a customer
                  on the quality of financing;                                  or portfolio, the following points must be
             c. Development of a financing administration                       considered:
                  system related to the financing process;                      a. Have a written procedure for conducting
             d. Registration and updating of all information,                      risk measurement that allows for the
                  both quantitative and qualitative.                               following:
                                                                                   -   Evaluation of credit risk levels using
             In conducting the approval analysis process,                              a   combination       of     qualitative    and
             the methods used are as follows:                                          quantitative data;
             1) Credit worthiness/financing analysis                               -   Distribution of measurement results for
                  Starting    from      the    assessment         of   the             monitoring purposes by relevant work
                  qualitative and quantitative aspects of                              units.
                  prospective customers using the 5C’s of                       b. Develop       appropriate         methodologies,
                  Credit method, consisting of: Character,                         models or tools for each type of risk.
                  Capacity, Collateral, Capital and Condition.                     -   Develop a measurement tool to measure
             2) Customer and channel risk profile analysis                             credit risk on a transactional basis;
                  matrix                                                           -   Measures credit risk on a portfolio
                                                                                       basis. This risk should be defined as the
             The Company measures credit risk based on                                 number of potential losses for both the
             customer risk profile and channel, which is the                           obligor and the portfolio;
             main source of customer acquisition for the                           -   Stress    test     approach     to     estimate
             financing industry in Indonesia.                                          potential    economic         losses       under
                                                                                       abnormal conditions. Stress tests should
             The Company has also utilized the services of                             be conducted periodically.
             the Private Credit Bureau and the Financial                        c. Parameters used in measuring credit risk
             Information Service System (SLIK) as a source                         include but are not limited to:
             of information used in the approval analysis                          -   Characteristic of each type of transaction;
             process.                                                              -   Financial condition of the consumer;
                                                                                   -   Sufficiency of collateral;
             In   addition,     the     Company's        policies      and         -   Term of financing;
             procedures        should      include      a      framework           -   Growth of financing exposure;
             for identifying, measuring, controlling, and                          -   Non-performing financing;
             monitoring risk, as well as a risk management                         -   Adequacy of reserve; and
             information system for credit risk, as well as                        -   Write-off,       absolute     write-off     and
             determining the roles and responsibilities of                             restructuration.
             each function within the organization.
                                                                             The results of this risk management can be
                                                                             seen from the Company's net non-performing
                                                                             financing (Net NPF) trend, which is still within the
                                                                             risk corridor planned by the Company, which is




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                                                  Highlights                     Report        Profile     Discussion    Governance      and Social          Data
                                                                                                          and Analysis                 Responsibility




seen in 2023 and 2022 at 0.49% and 0.04%, respectively (still below the limits set by the regulator). This
proves that the risk strategy and culture established and built are in line with the Company's business
objectives and behavior.


The Company's customer profile is fairly diversified so that risk is not concentrated in one profile. The
following is the Company's customer profile in 2021, 2022 and 2023:


Consumer Profile based on Job Type:
                      Name                                 2021                                 2022                                  2023

Employee                                                       50%                               51%                                  52%

Self-employed                                                  49%                               48%                                  47%

Others                                                         1%                                 1%                                   1%



Consumer Profile based on Monthly Income:
                  Monthly Income                           2021                                 2022                                  2023

≤ Rp5,000,000                                                  36%                               30%                                  28%

Rp5,000,000 < Rp10,000,000                                 40%                                   42%                                  43%

≥ Rp10,000,000                                                 24%                               28%                                  29%



The following is a description of consumer concentration on financing receivables
owned by the Company:
                  Consumer Type                            2021                                 2022                                  2023

Individual                                                     96%                               95%                                  95%

Corporate                                                      4%                                 5%                                  5%



4. Market Risk
   Market risk is the risk in asset positions,                           Market risk is measured under normal and
   liabilities,   equity,    and/or   administrative                     stressful          conditions.         The       commonly                      used
   accounts, including derivative transactions,                          market risk measurement methods include
   due to overall changes in market conditions.                          the Interest Risk gap (IRR gap), which refers to
                                                                         the difference in cash flows for each maturity
   Market risk includes interest rate/margin risk                        bucket arising from the on- and off-balance
   (for Sharia), exchange rate risk and equity risk.                     sheet. Cash outflows and inflows in each
                                                                         maturity bucket are calculated in accordance
   The Company has conducted regular recording                           with the characteristics of each instrument,
   and monitoring of market risk, which is                               both maturing and non-maturing instruments.
   discussed in the Asset and Liability Committee,
   so that the Board of Directors and senior                             In addition, in the context of consolidated
   management can immediately respond to                                 reporting with PT Bank Danamon Indonesia
   market risk issues. The Company has an Asset                          Tbk, as the parent company, the Company
   & Liability Management system to support the                          also calculates IRRBB (Interest Rate Risk in
   reporting and implementation of market risk                           the Banking Book), which consists of the
   management.                                                           calculation of Net Interest Income (NII) and
                                                                         Economic Value of Equity (EVE) in a stress event
   The Company also has a policy and sets limits                         (based on the scenario set by the regulator) as
   in relation to market risk.                                           part of the implementation of effective and
                                                                         adequate market risk management.




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             The Company has complete written policies                      The inability to obtain cash flow funding
             and procedures to manage and control market                    sources resulting in liquidity risk can be caused
             risk,   including      limit-setting       policies,   limit   by, among others:
             structure, limit approval, and actions in the                  a. Inability to generate cash flows from
             event of limit exceedance. The policy must be                     earning assets or from the sale of assets
             formulated in accordance with the Company's                       including liquid assets;
             business strategy, capital adequacy, and risk                  b. Inability to generate cash flow from fund
             appetite.                                                         raising,   intercompany       transactions   and
                                                                               loans received.
             Limits are proposed by the Risk Management
             Directorate and approved by authorized parties/                The Company has conducted regular recording
             committees in accordance with applicable                       and monitoring of liquidity risk, which is
             policies.                                                      discussed in the Asset and Liability Committee,
                                                                            so that the Board of Directors and senior
             In the event of a limit exceedance, the Risk                   management can immediately respond to
             Management Directorate (Market and Liquidity                   liquidity risk issues.
             Risk Management function) and the Finance
             Directorate (Funding & Capital Market Division)                The Company also has a policy and sets limits
             are required to provide information and/or                     in relation to liquidity risk.
             corrective action on any limit exceedance in
             accordance with the applicable policy.                         Liquidity risk is measured under both normal
                                                                            and    stressful   conditions.    The   Maximum
             In relation to market risk, the Company                        Cumulative Outflow (MCO) is a common
             provides financing to customers in the form                    method for measuring liquidity risk. MCO at a
             of Rupiah currency with fixed interest rates                   given maturity bucket refers to the maximum
             and tenors. The Company's source of funding                    net cumulative cash flow generated by the
             comes from a joint financing scheme with                       on- and off-balance sheets. Cash outflows
             the     Parent    Company         with     fixed   interest    and inflows at each maturity bucket are
             rates and matched tenors. In addition, for                     calculated based on the characteristics of
             loans denominated in foreign currencies, the                   each instrument, including maturing and non-
             Company has implemented a fully hedged                         maturing instruments. MCO is calculated for
             policy as a form of mitigation against market                  both normal and stressful event scenarios.
             risk.
                                                                            Furthermore, in the context of consolidated
        5. Liquidity Risk                                                   reporting with PT Bank Danamon Indonesia
             Liquidity risk is the risk resulting from the                  Tbk, as the parent company, the Company
             Company's inability to meet its maturing                       calculates Liquidity Coverage Ratio (LCR) and
             liabilities from cash flow funding sources and/or              Net Stable Funding Ratio (NSFR) and sets limits
             from liquid assets that can be easily converted                based on the Company's risk appetite.
             into cash without disrupting the Company's
             activities and financial condition.                            The Company has a comprehensive written
                                                                            policy and procedure for managing and
             Liquidity risk may result from the Company's                   controlling liquidity risk, which includes policies
             inability to liquidate assets without being                    for funding source diversification, daily and
             materially discounted due to the absence of                    monthly liquidity management, management
             an active market or severe market disruption,                  of high-quality liquid assets, a Contingency
             referred to as market liquidity risk.                          Funding Plan (CFP), and limit setting. The policy




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                                                                                                    and Analysis                  Responsibility




   must be developed in accordance with the                          The Company has established standards and
   company's business strategy, capital adequacy,                    procedures for the implementation of legal
   and risk appetite.                                                risk management. In addition, the Company
                                                                     has a code of ethics for its employees to use as
   Policies for managing liquidity risk must also                    a working guideline, as well as limits on legal
   include provisions for limit structure, limit                     risks.
   approval, and actions in the event of a limit
   exceedance.                                                       On a regular basis, the Company also provides
                                                                     training and socialization to relevant internal
   The Risk Management Directorate proposes                          parties to support the Company's operational
   limits, which are then approved by authorized                     processes related to legal risk.
   parties/committees       in   accordance       with
   applicable policies.                                              The Company has a policy in place for the
                                                                     implementation of legal risk management
   In the event of a limit exceedance, the Risk                      (including the provision of legal assistance),
   Management Directorate (Market and Liquidity                      which is reviewed on a regular basis in
   Risk Management function) and the Finance                         accordance          with       the            Company's             internal
   Directorate (Funding & Capital Market Division)                   conditions as well as changes in the applicable
   must provide information and/or corrective                        laws and regulations.
   action in accordance with the applicable
   policies.                                                         The Company has set limits for legal cases, such
                                                                     as the number of cases, potential losses, and
   The Company's results in managing liquidity                       the outcome of legal proceedings, which are
   risk, as evidenced by the cash ratio, current ratio,              regularly monitored and reported to the Board
   and gearing ratio, all of which remain within the                 of Directors and Board of Commissioners.
   limits set. According to December 2023 figures,
   the Company's cash ratio is managed at 13%                        The Company has identified and analyzed
   (where the minimum limit is 1%), the current                      the factors that may result in the emergence
   ratio is managed at 129% (where the minimum                       of legal risks in its products, processes, and
   limit is 100%), and the gearing ratio is managed                  information technology, which will have an
   at 1.5x (where the maximum limit is 10x).                         impact on its financial position and reputation.
                                                                     The process of assessing legal risk employs
6. Legal Risks                                                       both qualitative and quantitative approaches.
   Legal risk is a risk resulting from lawsuits and/
   or weaknesses in legal/juridical aspects.                         To expedite the handling of legal cases at
                                                                     the area and branch levels, the Company has
   Legal risk can arise from a variety of sources,                   established a legal unit at the area level that
   including weaknesses in the juridical aspects                     works directly with the Legal Division of the
   caused by the Company's engagement, the                           head office as well as the area and branch
   absence and/or changes in laws and regulations                    offices.
   that cause a transaction carried out by the
   Company to be in violation of the provisions,                 7. Compliance Risk
   and litigation processes arising from both                        Compliance risk is a risk resulting from the
   third-party claims against the Company and                        Company not complying with and/or not
   the Company's claims against third parties.                       implementing the laws and regulations that
                                                                     apply to the Company.




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             Compliance risk may originate from, among                           and Counter-Terrorism Financing (AML-CTF)
             others:                                                             programs in the financial services sector, the
             a. Legal behavior, namely the Company’s                             Company has policies in place to implement
                 behavior      or    activities     that       deviate    or     AML-CTF programs that have been adjusted to
                 violate from the provisions and/or laws and                     meet the regulator's requirements.
                 regulations;
             b. Organizational            behavior,      namely          the     The Company has established a compliance risk
                 Company’s          behavior      or   activities       that     limit based on self-assessment using the OJK
                 deviate or contradict from the generally                        format or other compliance-related formats,
                 accepted standards.                                             as well as assessments involving independent
                                                                                 assessors.
             The Company’s compliance risk management
             strategy includes:                                                  The regulator's limit may also be used to
             a. Participate in socialization and training                        determine the compliance risk limit.
                 related to new regulations held by the
                 regulator;                                                      The following indicators or parameters can be
             b. Conduct socialization and training related                       used to measure compliance risk:
                 to new regulations to the Company’s                             a. The type and significance of the offence
                 employees,           conduct          reviews           and         committed;
                 compliance tests, and prepare reports that                      b. Frequency of violations (including sanctions)
                 must be submitted to regulators and other                           or the Company’s compliance track record;
                 parties in accordance with the provisions of                    c. Violations of the provisions of laws and
                 laws and regulations;                                               regulations or generally accepted business
             c. Implementing             reward    and     punishment                standards;
                 policies that apply to all levels;                              d. Follow-up on violations.
             d. Conducting periodic self-assessment;
             e. Implement           the     principles          of     good      Furthermore, compliance risk is measured
                 governance         in    the     Company,           namely:     using compliance tests on policies, products,
                 openness,        accountability,        responsibility,         activities, and other relevant indicators or
                 independence, fairness, in connection with                      parameters.
                 the practice of Good Corporate Governance
                 (GCG).                                                        8. Reputation Risk
                                                                                 Reputation risk is the risk that arises as a result
             The Company has policies and procedures for                         of a decrease in stakeholder trust caused by
             implementing governance based on openness,                          negative perceptions of the company.
             accountability, responsibility, independence,
             and fairness, as outlined in the Good Corporate                     Reputation risk arises, for example, as a result
             Governance Implementation Guidelines. The                           of negative media coverage and/or rumors
             policies and procedures are reviewed on a                           about the Company, as well as the Company's
             regular basis or whenever there are changes in                      ineffective communication strategy.
             the regulations to ensure that they are in line
             with the Company's current conditions.                              To assist with the implementation of reputation
                                                                                 risk   management,         the   company     employs
             The Company also has a work plan in place                           a   whistleblower    system        managed    by   an
             to implement good governance, as well as                            independent third party.
             a Compliance Division that oversees the
             implementation          of    the    Company's           values     Furthermore, the Company has a Credit Rating
             across all aspects of the organization.                             from local institutions (Pefindo Rating) as well
                                                                                 as international institutions (Fitch and Moody's
             Furthermore, in accordance with the Financial                       Rating),     which   can    help    the   Company's
             Services Authority (OJK) regulations governing
             the implementation of Anti-Money Laundering




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                                                                                                   and Analysis                Responsibility




reputation. The Company obtained a fairly                          The Company responds as soon as possible to
good Credit Rating from Pefindo (idAAA), Fitch                     customer complaints or legal actions that may
(BBB), and Moodys (Baa1).                                          increase reputation risk.


The Company has policies in place to address                       The      Company               is      also        committed                  to
reputation risk, which are tailored to the                         implementing Corporate Social Responsibility
Company's internal conditions and applicable                       (CSR) programs that involve the surrounding
laws and regulations.                                              community while always keeping an eye on the
                                                                   balance of economic, social, and environmental
The Company has policies and procedures                            aspects, which can lead to a positive response
related to:                                                        from stakeholders.
a. Services to customers that are in line with
   regulatory requirements;                                        The       effectiveness                of       reputation                   risk
b. Monitoring of negative news and customer                        management implementation can be seen in
   complaints;                                                     the negative news and customer complaints
c. External communication related to negative                      managed by the Company in 2023, which
   news or counterproductive information;                          remain within the Company's risk appetite and
d. Handling customer complaints guided by                          risk tolerance.
   provisions related to Market Conduct.
                                                              Risk Control Focus and Initiatives in 2024
Limits in reputation risk can be determined                   Due to the ongoing uncertainty in the global
using quantitative and qualitative methods                    economy, 2024 will continue to be a difficult year
tailored to the Company's needs and conditions.               for the entire world, including Indonesia. The
                                                              escalation of global conflict tensions, an economic
The Company must identify and assess factors                  slowdown in Asia and Europe, high global inflation,
that may pose a reputational risk in its products,            interest rates that are expected to remain high,
processes, and information technology.                        food and energy security vulnerabilities due to
                                                              climate change, commodity price volatility, and
To control reputation risk, the Company has                   Indonesia's transition to a political year in 2024
written policies and procedures to comply                     are all factors influencing the global economy and
with   the     principles   of   transparency   and           Indonesia.
improving service quality to customers and
other stakeholders, including restoring the                   The Indonesian government predicts that the
Company's reputation following an incident                    country's economy will grow by around 5.2% in
that causes reputation risk. Such policies                    2024. The projected national economic growth
include communication guidelines for dealing                  rate in 2024 is significantly higher than the global
with customers and third parties. In addition to              economy, which is expected to grow at 2.9%.
these policies, the Company is subject to the                 According to these projections, this is an excellent
applicable regulations of the Indonesia Stock                 opportunity for the company to continue growing
Exchange and the Financial Services Authority                 while adhering to the precautionary principle.
(OJK), so when disclosing information to
the public, the Company also refers to the                    In response to this situation, the Company must
provisions of the Capital Market legislation.                 devise a strategy that can be implemented on
                                                              target. One of the Company's main strategies is
To manage reputation risk, the Company must                   the implementation of careful and balanced risk
ensure compliance with all applicable laws and                management, which will serve as the foundation
regulations.




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        for maintaining the Company's planned credit                           losses to consumers and the Company can be
        quality level.                                                         minimized;


        The following are the Company's focus and                          •   Utilization of Information Technology
        initiatives in terms of risk control for 2024:                         Using         an     integrated        and       centralized
                                                                               management            system      in    managing         the
        •    Customer Eligibility Assessment                                   Company's risk policies, as well as using
             Applying       the     precautionary         principle   in       information          technology-based            tools    to
             selecting       prospective        customers,       which         adapt to the Company's business needs, in
             is translated into the Company's policies                         supporting the activities in critical business
             by considering both internal and external                         processes, which can increase the productivity
             factors, such as regulatory regulations, market                   of employees so that they can provide services
             conditions, and macroeconomic conditions, as                      more efficiently and effectively, and maintain
             well as utilizing information from third parties                  the level of credit quality that has been planned
             to sharpen the analysis of customer eligibility                   by the Company; and
             so as to maintain a planned level of credit
             quality;                                                      •   Continuous Monitoring and Development of
                                                                               Business Processes
        •    Customer and Capacity Management                                  Conduct strict and continuous monitoring of
             Customer management by considering the                            the performance of each business process and
             available capacity, and supported by the use                      develop indicators and business processes that
             of system management in the application of                        are adaptive to current conditions in order to
             technology-based policies and tools, so that                      maintain the Company's performance at the
             the customer payment process and handling of                      planned level.
             non-performing loans can be carried out more
             efficiently and effectively and maintained at                 Implementation of Integrated Risk
             the level planned by the Company;                             Management
                                                                           Since     2015,    the    Financial    Services       Authority
        •    Analysis based on Statistical Methods and                     (OJK) has required companies within a financial
             Utilization of machine Learning                               institution conglomerate to implement Integrated
             In addition to the policies that are adaptive                 Risk Management. The policy is outlined in
             to current conditions, the Company also                       Financial Services Authority Regulation Number
             strengthens          analysis     in     the      customer    17/POJK.03/2014 and Financial Services Authority
             acquisition and management process with                       Circular Letter Number 14/SEOJK.03/2015, which
             statistical modeling built on customer data,                  address the implementation of integrated risk
             both demographic and behavioral, and utilizes                 management             for     financial     conglomerates.
             information from third parties so that the risk               According         to     the   regulation,       a     Financial
             of each customer can be quantified and the                    Conglomerate is a group of Financial Services
             Company can make decisions according to the                   Institutions that have interrelated ownership and/
             risk level of each customer;                                  or control.


        •    Fraud Management                                              In terms of regulation, the Company is part of the
             Periodically, the Company conducts Fraud                      Financial Services Institution Conglomerate, with
             Management through the implementation of                      PT Bank Danamon Indonesia Tbk as the Parent
             Fraud Campaigns to consumers and employees                    Entity.
             in order to increase Fraud Awareness, develop
             risk detection indicators and the use of system               In this regard, the Parent Entity, Bank Danamon,
             management in the supervision process so                      has formed an Integrated Risk Management
             that activities that have the potential to cause              Committee, of which the Company is a member of
                                                                           the Committee.




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                                                       Highlights                    Report      Profile       Discussion      Governance     and Social        Data
                                                                                                              and Analysis                  Responsibility




PROCUREMENT OF GOODS AND                                            6. The Company has sent written letters to all
SERVICES                                                                 suppliers informing all suppliers not to make
                                                                         promises or gifts to anyone in the Company. If
In the procurement of goods and services as well                         there is a party within the Company who asks
as relationships with suppliers, Adira Finance has                       for a reward or gift, then that party is asked to
implemented the following policies:                                      contact the Corporate Secretary so that it can
                                                                         be followed up.
1.   Implementing Internal Memos and Operational
     Procedures System for the procurement of                       With these policies, then:
     goods and services in the Company;                             1.   Procurement of goods has been carried out
2. All procurement processes have been carried                           in accordance with the required quantity and
     out online to simplify the process and to                           quality, competitive prices, timely delivery and
     maintain on-time delivery of goods;                                 good after-sales service;
3. The main suppliers, both suppliers of goods                      2. The entire process of procuring goods and
     and services, are required to submit complete                       processing payments to suppliers can be
     legal documents of the company, to ensure                           monitored, so that they are secured and
     that the suppliers of the Company's goods and                       in accordance with the principles of Good
     services are legitimate companies that have                         Corporate Governance.
     good credibility and are responsible;
4. The Code of Ethics and Company Regulations                       In 2023, the time required for the Company to
     prohibits every employee from accepting                        complete payments to suppliers is on average 10
     promises or gifts in any form from suppliers;                  (ten) working days from the time the completed
5. The Company will conduct an evaluation once                      documents are received by the Company.
     a year for all suppliers, to ensure that these
     suppliers will be able to continue to support
     the Company's business activities.



Procurement of the Company's goods and services in 2023:
                                                  Procurement Value in               Procurement Value
                          Procurement Value
       Work Unit                                    Foreign Currency                 in Foreign Currency                      Total Procurement
                        (in millions of Rupiah)
                                                          (USD)                             (AUD)

 Head Office                  1,330,228,365,450                      922,650                                32,353           56,302 Item transactions

 Branch Office                  327,303,675,593                                -                                   -     129,975 Item transactions



To ensure that every procurement of goods/services has been carried out in accordance with
applicable regulations, the Company through the Company’s Internal Audit Unit conducts periodic
inspections at least 1 (one) time a year and at any time if necessary based on an assignment from
the Company’s Board of Directors.




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        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 the Company 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 2023 In the Annual GMS held on April 4, 2023, it was agreed to distribute cash dividends of approximately
        50% of the Company's net profit in 2022, which is approx. Rp803 billion or Rp803 per share. On the dividend
        payment date, the Company has paid the entire cash dividend payable to all shareholders of the Company
        on May 4, 2023.


                                     Description                    2019         2020          2021          2022        2023

         Cash dividend per share (expressed in full Rupiah value)      908         1054,5             513        607            803

         Ratio of dividend value to net income (%)                     50,0          50,0           50,0        50,0            50,0

         Dividend value growth compared to the previous year (%)       28,9           16,1       -51,35         18,32           32,3




        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 2023, 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                            105,288

                b. Group                                                                       50                            953,859

           3.   To Shariah Core Consumers

                a. Individual                                                                  50                             72,458

                b. Group                                                                       50                             88,412




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                                                                                                            and Analysis                 Responsibility




PROVISION OF FUNDS FOR SOCIAL AND POLITICAL ACTIVITIES

Provision of funds for social activities for 2023:
 No.                                                Description                                                                     Total (IDR)

  1.     Social Assistance:

         - Assistance for humanity and victims of natural disasters                                                                       156,500,000

         - Donations to Increso                                                                                                          360,000,000

  2.     Microeconomic development activities (Adira Festival 2023)                                                                     1,500,000,000

  3.     Environmental care and preservation:                                                                                             150,000,000
         - Environmental maintenance activities
         - Environmental preservation activities

  4.     Development of religion, education, cultural and sports:

         - Sports Activities                                                                                                             1,288,076,600

         - Religious activities                                                                                                          1,560,912,865

         - Education activities                                                                                                           585,000,000

 Total                                                                                                                                  5,600,489,465



Provision of funds for political activities in 2023: none



CONTRIBUTION TO THE COUNTRY

Contributions to the state treasury are reflected in the payment of taxes and the payment of OJK levies
made by the Company.


Payment of taxes
In 2023, the taxes paid to the State Treasury are as follows:
 No.                                                Description                                                                     Total (IDR)

  1.     Corporate Income Tax                                                                                                       469,261,494,240

  2.     Employee Income Tax                                                                                                        234,384,856,301

 Total                                                                                                                             703,646,350,541



Payment of OJK Fees
To comply with the provisions of Government Regulation no. 11 of 2014 concerning Charges by the Financial
Services Authority and OJK 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
OJK with the following data:
 No.                          Type of Payment                             Date of Payment                                  Total (IDR)

  1.     2023 Phase I Annual Fee                                             April 14, 2023                                                  131,773,514

  2.     2023 Phase II Annual Fee                                              July 3, 2023                                              3,328,029,632

  3.     2023 Phase III Annual Fee                                         October 10, 2023                                              2,800,935,577

  4.     2023 Phase IV Annual Fee                                         December 5, 2023                                               2,800,935,577




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        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.



        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 OJK Regulation No. 1/POJK.01/2013 concerning Financial Services Consumer
        Protection, then also OJK Regulation No. 18/POJK.07/2018 concerning Consumer Complaint Services in
        the Financial Services Sector and OJK Circular Letter No. 17/SEOJK.07/2018 concerning Guidelines for the
        Implementation of Complaint Services in the Financial Services Sector, OJK 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 2023
                                                                                                     Status of Completion
                     Type of Products and    Category of Problems                                            Not             On
             No                                                     Total (b)    %       Complete
                           Services                   (a)                                           %      Complete   %     Going   %
                                                                                            (c)
                                                                                                             (d)             (e)

             1      Consumer Finance         Adira Quantum/kredit          3     0.01%         3    100%         0    0%        0   0%

             2      Consumer Finance         Adirapoin                 2,680    12.94%      2,680   100%         0    0%        0   0%

             3      Consumer Finance         Adiraku Application       5,507    26.59%      5,507   100%         0    0%        0   0%

             4      Consumer Finance         Insurance                   263     1.27%       263    100%         0    0%        0   0%

             5      Consumer Finance         Autodebit Danamon            65     0.31%        65    100%         0    0%        0   0%
                                             Lebih Adira/Danamon
                                             Auto Debit


             6      Consumer Finance         Change the name of           15    0.07%          15   100%         0    0%        0   0%
                                             BPKB (Vehicle Owner
                                             Book)

             7      Consumer Finance         Administrative costs         30     0.14%        30    100%         0    0%        0   0%




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                                                        Highlights                        Report          Profile        Discussion    Governance     and Social        Data
                                                                                                                        and Analysis                Responsibility




                                                                                                                     Status of Completion
      Type of Products and    Category of Problems                                                                          Not                       On
No                                                      Total (b)                %        Complete
            Services                   (a)                                                                       %        Complete           %       Going           %
                                                                                             (c)
                                                                                                                            (d)                       (e)

 8    Consumer Finance        BPKB Deposit Fee                   329            1.59%                 329      100%                    0     0%                0     0%

 9    Consumer Finance        Transaction Fee                    225           1.09%                  225      100%                    0     0%                0     0%

 10   Consumer Finance        Fines/Penalties                  1,210           5.84%                 1,210     100%                    0     0%                0     0%

 11   Consumer Finance        Failed of OTP PDK ACI                   2        0.01%                    2      100%                    0     0%                0     0%

 12   Consumer Finance        Failed of PDK Adiraku                  25         0.12%                  25      100%                    0     0%                0     0%

 13   Consumer Finance        Keday                                   5        0.02%                    5      100%                    0     0%                0     0%

 14   Consumer Finance        Adira Finance Quiz                      9       0.04%                     9      100%                    0     0%                0     0%

 15   Consumer Finance        Services (systems and             789             3.81%                789       100%                    0     0%                0     0%
                              procedures)

 16   Consumer Finance        Officer’s Service                 943            4.55%                 943       100%                    0     0%                0     0%

 17   Consumer Finance        Early Repayment                        312        1.51%                 312      100%                    0     0%                0     0%

 18   Consumer Finance        Online Payment                    667            3.22%                 667       100%                    0     0%                0     0%

 19   Consumer Finance        ADMF Financing                           1     0.005%                      1     100%                    0     0%                0     0%
                              through the Online
                              Shop

20    Consumer Finance        Maxi Financing                     227            1.10%                 227      100%                    0     0%                0     0%

 21   Consumer Finance        Unit Withdrawal                    299           1.44%                 299       100%                    0     0%                0     0%
                              Handling

22    Consumer Finance        Updating Consumer                       5        0.02%                    5      100%                    0     0%                0     0%
                              Offering Media

23    Consumer Finance        Fraud                                  32         0.15%                  32      100%                    0     0%                0     0%

24    Consumer Finance        Consumer Data                      823           3.97%                 823       100%                    0     0%                0     0%
                              Discrepancies

25    Consumer Finance        STNK Renewal                           48        0.23%                  48       100%                    0     0%                0     0%

26    Consumer Finance        Durable Goods                           16      0.08%                    16      100%                    0     0%                0     0%
                              (Electronic-Furniture)
                              ADMF

27    Consumer Finance        Program Promotion                  136           0.66%                  136      100%                    0     0%                0     0%

28    Consumer Finance        Rate/Interest/Margin                    16      0.08%                    16      100%                    0     0%                0     0%

29    Consumer Finance        Restructuring                          28        0.14%                   28      100%                    0     0%                0     0%

30    Consumer Finance        Application Status              1,240            5.99%             1,240         100%                    0     0%                0     0%

 31   Consumer Finance        Blacklist Status                   378            1.83%                378       100%                    0     0%                0     0%

32    Consumer Finance        BPKB Status                        236            1.14%                236       100%                    0     0%                0     0%

33    Consumer Finance        Important Document                     70        0.34%                   70      100%                    0     0%                0     0%
                              Status

34    Consumer Finance        Insurance Claim                    265            1.28%                265       100%                    0     0%                0     0%
                              Status

35    Consumer Finance        Payment Status                   3,512          16.96%             3.512         100%                    0     0%                0     0%

36    Consumer Finance        Vehicle Registration              240             1.16%                240       100%                    0     0%                0     0%

37    Consumer Finance        Total Billings                         59        0.28%                   59      100%                    0     0%                0     0%

Total service data and settlement of consumer               20,710             100%            20,710          100%                    0     0%                0     0%
complaints in 2023




                                                                                                                                                                                  383
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Page 388
        CORPORATE ETHICS                                        •   Drive one-self with optimal efforts to achieve
                                                                    high performance standards;
        To provide clearer guidelines to the Management         •   Build trusting relationships;
        (including the Board of Commissioners, Board            •   Sensitivity to the cleanliness and health of the
        of Directors and Sharia Supervisory Board) and              work environment;
        employees of the Company, the Company has               •   Always comply with company regulations and
        a code of ethics/conducts that applies to all               apply work discipline;
        members of the Management and employees of              •   Improve       and   maintain    the   company's
        the Company.                                                reputation;
                                                                •   Have respect for fellow employees or other
        SOCIALIZATION AND CODE OF ETHICS                            parties regardless of rank and other measures.
        ENFORCEMENT EFFORTS
        This code of conduct is contained in the                Things that must be considered in the application
        Company Rules Book which is distributed to all          of work discipline include:
        Management and employees of the Company                 •   Respect work time, arrive on time;
        and is also available on the Company intranet.          •   Wear identification tag when in the office
        An introduction and socialization to the                    environment;
        Company’s code of ethics and corporate culture          •   Do not conduct trade transactions for
        is given to all new employees of the Company. In            personal interests during working hours so
        addition, at least every 3 (three) years, the latest        as to interfere with the smooth running of
        update would take effect on December 28, 2023               work;
        and has been socialized and distributed to all          •   Use office equipment only for work facilities;
        employees of the Company.                               •   Do not engage in any activity related to
                                                                    illegal drugs, psychotropic substances or
        Each employee will be given an updated booklet              alcohol;
        and required to sign a commitment statement             •   Comply with smoking bans in the work area;
        to comply with the applicable code of ethics/           •   Maintain order in the work atmosphere,
        conduct.                                                    maintain cleanliness and good environment,
                                                                    apply high awareness, for example by not
        The Company's code of ethics is a standard of               letting the phone ring continuously;
        behavior that must be applied to all employees          •   Not behaving that leads to sexual offences.
        in carrying out business activities including
        interacting with stakeholders. Therefore, the           Responsibilities as a Community Member
        Company imposes an obligation to comply with            As members of the community, all leaders
        the Company's code of ethics for all employees,         and employees are required to comply with
        including the Board of Directors and the Board          applicable laws, have high social sensitivity,
        of Commissioners.                                       maintain politeness norms and color daily
                                                                activities with moral ethics, especially when
        THE MAIN POINTS OF CODE OF ETHICS                       communicating     with    other   community
        The main points of the Company's code of                members.
        ethics are as follows:
                                                                Norms of decency and moral ethics cannot be
        Responsibilities as Part of the Company                 detailed in full because basically these things
        The main responsibility as part of the Company          have been known from our basic education as
        is to support the achievement of the Company’s          dignified social beings.
        goals, among others by:
        •    Carry out duties and responsibilities with high
             integrity and always uphold honesty;
        •    Have the ability to choose based on internalized
             values;




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




Prohibition of Accepting Gifts
All Company employees are prohibited from receiving money, goods, tips, commissions or other
facilities, either directly or indirectly from consumers, business partners or other parties that have
the potential to create a conflict of interest.

As the Company has done in previous years, the Company again conducts socialization of this
prohibition to all business partners, consumers and the public, through newspapers that have wide
circulation in Indonesia, namely through advertisements in the Kompas Daily Newspaper on the
April 12, 2023 as well as notification via electronic mail to all employees of the Company.

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/gifts or other forms to return them. without limitation
the value or price of the gift/presents.

The list of gifts/presents received by the Company during 2023 is as follows:
 No                   Receipient                                  Sender                                              Description
  1   Khoirul Khotimah               PT SPS                                                                              Cookies
  2   Erick Suherman                 BCA Syariah                                                                          Grape
  3   Shanty Fatimah                 BCA Syariah                                                                          Grape
  4   Tuti Finisia                   Bank Danamon                                                                        Cookies
  5   Rarasanti                      CV Wisnu Grafika                                                                    Cookies
  6   Shanty Fatimah                 Bank ANZ Indonesia                                                                  Cookies
  7   Rarasanti                      TX Travel                                                                           Cookies
  8   Febri                          Intan Utama Logistik                                                                Cookies
  9   Shanty Fatimah                 PT DBS Bank Indonesia                                                               Cookies
 10   Nyoman                         PT Mustika Eka Unggal                                                               Cookies
 11   Tuti Finisia                   Bank BCA                                                                            Cookies
 12   Tania                          Neuso Sensum                                                                        Cookies
 13   Miranda                        PT Wahyu Orca                                                                       Cookies
 14   Shanty Fatimah                 Bank OCBC NISP                                                                      Cookies
 15   Rudi Wijaya                    PT Komplit Indonesia                                                                Cookies
 16   Sugi                           PT Komplit Indonesia                                                                Cookies
 17   Ronald Donna                   PT Komplit Indonesia                                                                Cookies
 18   Krisdianto                     Manulife                                                                            Cookies
 19   Suwanto                        Manulife                                                                            Cookies
 20   Weldia Putra                   Manulife                                                                            Cookies
 21   Yusron                         Manulife                                                                            Cookies
 22   Nani                           Aviatour                                                                            Cookies
 23   Rarasanti                      Digital Printing                                                                    Cookies
 24   Prasetyo                       PT Tri Mandiri Sejati                                                               Cookies
 25   Harfi                          PT Indorent                                                                              Cake
 26   Dodi Soewandi                  ICIO Community                                                                     Beverage
 27   Shanty Fatimah                 Maybank                                                                             Cookies
 28   Arining Tiyas                  BNI                                                                                 Cookies




                                                                                                                                                             385
                                                                               2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 390
          No                   Receipient                                              Sender         Description
          29    Iskandar Zulkanaer                             ID Star                                  Cookies
          30    Fildzah Nadine                                 ID Star                                  Cookies
           31   Pramono                                        PT Scoring Technology                    Cookies
          32    Shanty Fatimah                                 Deutsche Bank AG Jakarta                 Cookies
          33    Benny                                          PT Dyandra                               Cookies
          34    Rarasanti                                      PT Indogold Makmur Sejahtera             Cookies
          35    Edy Salim                                      PT Adicipta Inovasi Teknologi            Cookies
          36    Ronald Donna                                   PT Cahaya Mahakarya                      Cookies
          37    Muhammad Rusyidi                               PT Adicipta Inovasi Teknologi            Cookies
          38    Novita                                         Acom Digital Kreasi                      Cookies
          39    Imron Wahyu                                    Acom Digital Kreasi                      Cookies
          40    Rarasanti                                      PT Surya Mandiri Mututama                Cookies
           41   Susan                                          PT Surya Mandiri Mututama                Cookies
          42    Medina Annisa                                  Gofar Hilman (Sekut Management)          Cookies
          43    Nurul Nurnenny                                 PT Linskindo Makmur                      Cookies
          44    Rarasanti                                      ID Star                                  Cookies
          45    Ihsan Saeful                                   ID Star                                  Cookies
          46    Adira Finance                                  PT. Hino Motors Sales Indonesia        Flower Board
          47    Adira Finance                                  Sahara Kafila (Umrah & Haji Khusus)    Flower Board
          48    Adira Finance                                  Amazon Web Services                    Flower Board
          49    Adira Finance                                  PT. Asuransi Jiwa Manulife Indonesia   Flower Board
          50    Adira Finance                                  Defenxor                               Flower Board
           51   Adira Finance                                  PT. Intan Utama Logistik               Flower Board
          52    Adira Finance                                  PT. Resik Cemerlang                    Flower Board
          53    Adira Finance                                  PT. Smart Milenium Effisiensi          Flower Board
          54    Adira Finance                                  PT. Isuzu Astra Motor Indonesia        Flower Board
          55    Adira Finance                                  Tunas Auction                          Flower Board
          56    Adira Finance                                  CV Sabiq Motor (AXI Pekan Baru)        Flower Board
          57    Adira Finance                                  Zurich Indonesia                       Flower Board
          58    Adira Finance                                  PT. Swadharma Sarana Informatika       Flower Board
          59    Adira Finance                                  PT. Permata Express Tour & Travel      Standing Pot
          60    Adira Finance                                  PT. Sejahtera Mitra Solusi             Standing Pot
           61   Adira Finance                                  ASSA Rent                              Flower Board
          62    Adira Finance                                  PT. Telkom Indonesia (Persero) Tbk     Flower Board
          63    Adira Finance                                  LPPI                                   Flower Board
          64    Adira Finance                                  PT. Tunas Artha Gardatama Security     Standing Pot
          65    Adira Finance                                  TOB Insurance                          Standing Pot
          66    Adira Finance                                  PT. NSA-911                             Bunga Pot
          67    Adira Finance                                  PT. Infomedia Nusantara                Flower Board
          68    Adira Finance                                  BAZNAS RI                              Flower Board
          69    Adira Finance                                  PT. Swapro International               Standing Pot
          70    Adira Finance                                  PT. Telkom Indonesia (Persero) Tbk       Flowers
           71   Adira Finance                                  ANTV, VIVA Group, TV One               Flower Board
          72    Adira Finance                                  Mcladin Digital Indonesia              Flower Board
          73    Adira Finance                                  PT. Adicipta Inovasi Teknologi         Flower Board
          74    Adira Finance                                  PT. MS Kemakmuran Serang Banten        Standing Pot
          75    Adira Finance                                  PT. Sarana Legalitas Indonesia         Standing Pot
          76    Adira Finance                                  PT. Murni Solusindo Nusantara          Standing Pot
          77    Adira Finance                                  Alibaba Cloud                          Flower Board
          78    Adira Finance                                  PT. Pitoe Sarana Informatika           Flower Board




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




No                   Receipient                               Sender                                              Description
79    Adira Finance               Index Print                                                                    Flower Board
80    Adira Finance               PT. Pitoe Sarana Informatika                                                   Standing Pot
81    Adira Finance               PT. Maximum Digital Indonesia                                                  Flower Board
82    Adira Finance               Zurich Asuransi Indonesia                                                      Standing Pot
83    Adira Finance               BCA Syariah KC Samanhudi                                                       Standing Pot
84    Adira Finance               PT. Asuransi Raksa Pratikara                                                   Standing Pot
85    Adira Finance               Legoas                                                                         Flower Board
86    Adira Finance               VALDO                                                                          Flower Board
87    Adira Finance               Grab Indonesia                                                                 Flower Board
88    Adira Finance               Kompasiana                                                                     Flower Board
89    Adira Finance               PT. Zurich General Takaful Indonesia                                           Flower Board
90    Adira Finance               PT. Bank Mandiri (Persero) Tbk                                                 Flower Board
91    Adira Finance               Surya Mandiri Mututama Gigas Helmet                                            Flower Board
92    Adira Finance               SimGroup                                                                           Flowers
93    Adira Finance               ARDI MAY                                                                           Flowers
94    Adira Finance               PT. Balai Lelang Caready                                                       Standing Pot
95    Adira Finance               PT. Golden Rama Express                                                            Flowers
96    Adira Finance               Kumala Group                                                                   Standing Pot
97    Adira Finance               PT. Crif Lembaga Informasi Keuangan                                            Flower Board
98    Adira Finance               Tanabang Motor, Indijaya Motor, Tigaraksa Motor                                Flower Board
99    Adira Finance               PT. Bank Danamon Indonesia Tbk                                                 Flower Board
100   Adira Finance               Ugrow                                                                              Flowers
101   Adira Finance               Honda Mitra Jaya Group                                                         Harvest Cake
102   Adira Finance               Filantra                                                                       Flower Board
103   Adira Finance               PT. Bank Syariah Indonesia (BSI)                                               Flower Board
104   Adira Finance               JG Motor Group                                                                 Standing Pot
105   Adira Finance               PT. Bawana Margatama                                                           Standing Pot
106   Adira Finance               PT. Mastersystem Infotama Tbk                                                  Flower Board
107   Adira Finance               Google Cloud Indonesia                                                         Flower Board
108   Adira Finance               OTO.co                                                                         Flower Board
109   Adira Finance               PT. Wahana Makmur Sejati                                                       Flower Board
110   Adira Finance               Citto                                                                          Standing Pot
111   Adira Finance               PT. Integrasi Informatika                                                      Standing Pot
112   Adira Finance               PT. Mahardika Teknotama                                                            Flowers
113   Rudy Widjaja                Le Meridien                                                                Cookies & Ceramics
114   Niko Kurniawan B            Le Meridien                                                                Cookies & Ceramics
115   Harry Latif                 Bintang Motor Grup                                                          Orange hampers
116   Niko Kurniawan B            Bintang Motor Grup                                                          Orange hampers
117   Andy Sutanto                Bintang Motor Grup                                                          Orange hampers
118   Chandra Hermanto            Bintang Motor Grup                                                          Orange hampers
119   Ronald Donna                PT.Impact Credit Solutions                                                         Cookies
120   Max Darmawan                Manulife                                                                           Cookies
121   Tjia Juliani                Manulife                                                                           Cookies
122   Andre Wibowo                Manulife                                                                           Cookies
123   Rudy Widjaja                Manulife                                                                           Cookies
124   Harry Latif                 Zurich Asuransi Ind                                                                     Cake
125   Niko Kurniawan B            Zurich Asuransi Ind                                                                     Cake
126   Sylvanus Gani               Zurich Asuransi Ind                                                                     Cake
127   Perry Barman                Maybank                                                                            Cookies
128   Maria Sari dewi             Maybank                                                                            Cookies




                                                                                                                                                         387
                                                                           2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 392
          No                    Receipient                                           Sender                             Description
          129   Sylvanus Gani                                  Pefindo                                                   Cookies
          130   Didik                                          Adins                                                      Orange
          131   Miranti Hidajat                                PT. Antarajasa pembayaran elektronis                      Cookies
          132   Inge Sugianti                                  PT. Antarajasa pembayaran elektronis                      Cookies
          133   Kaisar Zeges                                   PT. Antarajasa pembayaran elektronis                      Cookies


        Apart from the list of gifts/presents mentioned                          Fair Competition
        above, most of the gifts/presents were successfully                      The Company supports fair business competition
        returned by the Company's business networks,                             in carrying out all of its business activities. All
        divisions or functional departments at the Head                          business activities and employee activities must
        Office. The return of the gift/presents is done by                       be based on fair competition and based on ethics.
        giving understanding to the sender so that the                           In order to carry out sound business activities, the
        business relationship that has been established                          Company always makes various statements, both
        well and closely so far can continue.                                    related to products, services and other activities in
                                                                                 the form of advertisements, news or other forms.
        Nepotism                                                                 Employees are required to make every effort to
        There is Prohibition of involving oneself in making                      ensure that these statements are implemented
        decisions on a transaction, if the employee has                          and realized in accordance with what has been
        a sibling relationship with business partners,                           disclosed because these statements can affect the
        consumers         or    other    employees         involved      in      reputation and growth of the Company.
        the transaction. If the employee has a family
        relationship with another employee, then the                             CONFLICT OF INTEREST MANAGEMENT
        employee concerned is required to report to the                          AND RELATIONSHIPS WITH RELATED
        Human Resources & General Affairs Division which                         PARTIES
        will regulate the matter so that there is no conflict                    To prevent conflicts of interest, as stipulated
        of interest.                                                             in the Financial Services Authority Regulation
                                                                                 No. 20/POJK.04/2020 dated July 1, 2020 regarding
        Personal Business                                                        Affiliated Transactions and Conflicts of Interest
        Activities related to personal business must be                          Transactions, the Company's Articles of Association
        avoided because they will interfere with work                            has    regulated     several   provisions   to    prevent
        activities in the office and have the potential to                       conflicts of interest, including:
        misuse office facilities for personal gain.                              •   Article 12 Paragraph 9 of the Company's Articles
                                                                                     of Association stipulates that if the Company
        Confidentiality                                                              has interests that conflict with the personal
        Every employee is required to keep all Company                               interests of a member of the Board of Directors,
        information confidential, including the Company's                            the other members of the Board of Directors
        plans     and     strategies,      consumer        information,              are entitled to represent the Company. If the
        financial       information,         operational         activities          Company has interests that are different from
        and other information deemed important by                                    the interests of all members of the Board of
        the Company. This obligation arises since the                                Directors, the Company will be represented by
        employee is still in the training period, which is                           the Commissioners;
        continued while working at the Company and                               •   Article 13 Paragraph 10 letter b of the Company's
        after not becoming an employee of the Company.                               Articles of Association stipulates that members
                                                                                     of the Board of Directors who have an interest
                                                                                     in a transaction, contract or proposed contract
                                                                                     are not allowed to participate in voting on
                                                                                     matters relating to the transaction, unless
                                                                                     the Board of Directors Meeting determines
                                                                                     otherwise;




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




•        Article 16 paragraph 10 letter b of the Company's Articles of Association stipulates that members of the
         Board of Commissioners who have an interest in a transaction, contract or proposed contract, are not
         allowed to participate in voting in relation to matters relating to the transaction, unless the Board of
         Commissioners Meeting determines other.


CODE OF CONDUCT STATEMENT APPLIES TO ALL LEVELS OF THE ORGANIZATION
The Company always anticipates the possibility of a conflict of interest in every transaction that
will be carried out, including by implementing the Guidelines for Good Corporate Governance, in
which there are provisions to prevent conflicts of interest from occurring. This guideline applies to
employees, senior officers, the Board of Directors and the Board of Commissioners of the Company
without any exceptions.

In addition, in conducting its business, to prevent conflicts of interest, the Company has adopted a
policy to use the services of an independent appraiser and consultant to conduct an independent
assessment of transactions to be carried out between parties having a special relationship with the
Company, which may have concerns for a conflict of interest.

The table below describes transactions containing conflicts of interest carried out by the Company during
2023:
                 Name & Position with         Name & Position of
    No.                                                                       Type of Transaction                         Description
                  onflict of Interests         Decision Maker

     -                     -                          -                                    -                                       -


PREVENTION OF INSIDER TRANSACTIONS                                 All items and the nature of transactions have
In carrying out its operational activities, Adira                  been disclosed in Note 36 of the Audited
Finance conducts transactions with parties that                    Financial Statements as of and for the year ended
have a special relationship, namely parties that                   December 31, 2023. The special relationship may
have a direct or indirect relationship with the                    result in the treatment of the transaction being
ownership or management of the Company, as                         different from other transactions conducted
referred to in Statement of Financial Accounting                   with unrelated parties. special.
Standards No. 7 and Regulation of the Financial
Services Authority (formerly Bapepam and                           GRATUITY CONTROL
LK) No. VIII.G.7 concerning Presentation and                       To control gratuities, the Company has
Disclosure of Financial Statements of Issuers                      implemented policies, among others, in the
or Public Companies. Types of transactions                         Corporate Governance Guidelines, Code of Ethics
with affiliated parties include financing                          and other Company policies, which in principle
cooperation, placement of funds in demand                          the Company prohibits the giving or receiving
deposits and time deposits, dealer debt,                           of gifts and/or entertainment to or from other
consumer financing acquisition costs, equity                       parties as compensation and/or expressions of
participation, consumer financing, consumer                        sympathy. interpersonal relationships related to
financing vehicle insurance cooperation and                        work and/or position.
bond purchases.




                                                                                                                                                                 389
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Page 394
        ANTI-CORRUPTION POLICY                                           Complaint Management [GRI 2-26]
                                                                         The Adira Finance Whistleblowing Service is
        Programs and Procedures                                          managed by the Violation Handling Committee
        The Company has an Anti-Corruption Policy which                  appointed by the Board of Directors to carry out
        is prepared with the aim of providing information                Management of the Whistleblowing System at
        and guidance for parties working for and on                      Adira Finance, including conducting preliminary
        behalf of the Company regarding procedures                       reviews of complaints/disclosure of violations.
        for    identifying,     communicating,           and   dealing   These personnel are directly responsible to
        with corruption issues. Based on this policy, the                the Board of Directors and are professionally
        Company prohibits bribery and corruption in any                  assisted     by   the     Whistleblowing      System
        form. This policy is also stated in writing in the               Administration Consultant, especially regarding
        Company's Code of Conduct.                                       the     administration   of   reporting   complaints/
                                                                         disclosures, and have firm follow-up so that it
        Anti-Corruption Training/Socialization                           is expected to be able to prevent and detect
        The Company strives at all times to increase the                 potential violations or fraud in Adira Finance since
        awareness of management and all employees to                     early on, and can have a deterrent effect on would-
        participate in preventing and avoiding corrupt                   be offenders.
        practices, including by conducting blast e-mail
        socialization on Anti-Corruption and the Policy                  Complaint Submission Procedure
        on Code of Conduct, socializing the prohibition of               A whistleblower may submit his/her report for
        receiving or giving gratuities, and implementing                 each complaint on violation or fraud through:
        anti-fraud programs to all employees.                            Website              : https://www.adira.co.id
                                                                         E-mail               : adira-wbs.info@kpmg.com.sg
        Whistleblowing System                                            SMS and Whatsapp : +62 811 8493 663
        As a manifestation of its commitment, Adira                      Surat                : KPMG Siddharta Advisory
        Finance        implements           the      Whistleblowing      		 Wisma GKBI Lt 35
        System in order to provide opportunities to all                  		 Jl. Jend Sudirman 28
        stakeholders of Adira Finance, independent                       		 Jakarta 10210
        parties and third parties to submit reports on                   		 Attn. KPMG EthicsLine
        alleged violations of good Corporate Governance
        principles, as well as applicable ethical values,
        based on the evidence that can be accounted
        for and with good intentions for the benefit of
        Adira Finance.




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




Complaint Handling Procedure                                                        Committee. If not proven or completed, the
a. The administrators of Violation Reporting                                        Complaint/Disclosure report will be closed.
   System receive and filters the Complaints/                                       If the Complaint/Disclosure is proven or
   Disclosure            report     received      to   find   early                 requires followup, it will be coordinated with
   indication or in accordance with the reporting                                   the relevant divisions concerning sanctions or
   criteria of the Violation Reporting System and                                   forwarded to the investigator to be processed
   can be followed up. If “YES”, the Complaints/                                    further in accordance with prevailing rules
   Disclosure report will be forwarded to the                                       and regulations as well as necessary remedial
   Violation Handling Committee. If “NO” then                                       measures;
   the process of Violation Reporting System is                               d. Reporting to the Board of Directors on
   complete;                                                                        summary cases reported and followed up is
b. The Violation Handling Committee receives                                        done at least once a year;
   a report from the Administrator of Violation                               e. The            entire          investigation                           process            for
   Reporting System and conducts a preliminary                                      complaints/disclosures shall be supported by
   investigation              of   the     Complaint/Disclosure                     valid working papers;
   to determine whether further investigation                                 f.    The management procedures on Complaints/
   by the Internal Investigator and/or External                                     Disclosure through the Violation Reporting
   Investigator will be conducted;                                                  System is carried out in accordance with
c. The Investigator Team (Internal Investigator                                     established guidelines;
   and/or External Investigator) conducts a follow-                           g. The entire process of the Complaint Reporting
   up investigation of the Complaint/Disclosure                                     System must be well documented and reliable
   and reports the results to the Violation Handling                                (accountable).




                                               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.




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        Complaints and Follow-Up
        In 2023, the number of incoming complaints and their follow-up processes can be seen in the table below:
                                                                               Number of
          No.                  Complaint Status                Total Case      Employees                           Sanction
                                                                                Involved

           1.   Complaints that were forwarded for                 8                 -
                investigation:

                a. In processs:                                    1                 -

                b. Completed:                                      7                 -

                   - Violations are evident:                       4                 11                           Termination : 3
                                                                                                       First and Last Reprimand Letter : 7
                                                                                                              1 Reprimand Letter : 1
                                                                                                               st



                   - No violation is evident:                      3                 -

           2.   Complaints that were not forwarded                 9                 -
                fro investigation (due to insufficient or
                lack of evidence)



        Dissemination
        In 2023, 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.


        Violation Handling Guidelines
        To deal with every violation of the code of conducts 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, 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 2023:
                               Violation                          Number                                    Sanction

         Level I Violation                                                  6,494   Written reminder

         Level II Violation                                                 4,950   Reprimand Letter I

         Level III Violation                                                  170   Reprimand Letter II

         Level IV Violation                                                   35    Reprimand Letter III

         Level V Violation                                                   822    First and Last Reprimand Letter

         Level VI Violation                                                  272    Suspension/Termination




        FRAUD CONTROL
        Fraud is an act of deviation or omission that is intentionally carried out to deceive, misleade, or manipulate
        the Financing Company, Debtor, or other party, which occurs within the Financing Company and/or
        uses the facilities of the Financing Company, resulting in the Financing Company, Debtor, or other party
        to suffer losses and/or the fraud perpetrators to obtain financial benefits, either directly or indirectly.




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




Aspects of Fraud Control                                                          5. Monitoring and evaluation of fraud
Fraud control at Adira Finance involves the                                           events and implementation of periodic
following aspects:                                                                    follow-up.
1.   Active supervision by the Management                                         6. Development                              of                effective
     a. Fraud control at Adira Finance is carried                                     communication lines at the Company’s
        out thoroughly by the Board of Directors,                                     internal so that all organizational levels
        which as the person in charge of the anti-                                    understand and obey the prevailing
        fraud function is the President Director                                      policies          and         procedures,               including
        who concurrently serves as Director of Risk                                   policies for fraud control.
        Management.                                                         c. The Board of Commissioners of Adira
     b. In performing his/her duties, the person in-                              Finance         is         responsible             for       regularly
        charge for the anti-fraud function has the                                monitoring the fraud control.
        authorities, duties, and responsibilities as
        follows:                                                        2. Organization structure and accountability
        1.   Development of culture and concern to                          To     implement                 anti-fraud            strategies               and
             anti-fraud at all organizational levels.                       programs, the Company established a Fraud
        2. Formulation and supervision of code                              Control Function and has appointed the
             of ethics for preventing fraud to all                          President Director as the person in charge/
             organizational levels.                                         Head of the Fraud Control Function.
        3. Formulation and supervision of the
             implementation of anti-fraud strategies.                       In performing his/her duties, the Head of the
        4. Development         of    human        resources                 Fraud Control Function is assisted by the Head
             quality,   particularly    related    to     the               of Operational Risk Management and other
             improvement of concern and fraud                               units.
             control.




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)




                                                                                                Non-Permanent
                           Permanent Member
                                                                                                Member of Fraud
                             of Fraud Control
                                                                                                   Control




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        3. Control and Monitoring                                         Anti-Fraud Strategy
             The    Company         continuously        controls    and   On April 30, 2019, the Company has authorized the
             monitors the fraud to improve the effectiveness              anti-fraud strategies as outlined in the Policy and
             of internal control system.                                  Framework of Fraud Management.


             The steps in controlling and monitoring fraud                The anti-fraud strategy at Adira Finance consists
             are as follows:                                              of four main components, namely:
             a. Implementation of control policies and                    1.   Prevention
                  procedures, particularly intended for fraud                  In applying the fraud prevention strategies,
                  control;                                                     the Company implements policies in the five
             b. Control       through       review     both    by   the        components of internal control framework, i.e.,
                  management           (top    level     review)    and        control environment, risk assessment, control
                  functional review by the internal audit for                  activities, information & communication, and
                  the implementation of anti- fraud strategies;                supervision.
             c. Control in human resources intended to
                  improve the effectiveness of implementation             2. Detection
                  of the duties and fraud control;                             The measurement, process, and detection
             d. Separation of function in the Company’s                        activities must be used to identify fraud actions
                  activities at all organizational levels, such                that occur and/or have occurred in order to
                  as separating the function of each part so                   mitigate further exposure.
                  that each party related to the activity does
                  not have the chance to conduct and hide a                    The         fraud   detection   strategies    by   units
                  fraud;                                                       handling fraud risks include (but not limited
             e. Information system control that supports                       to):
                  the maintenance, storage, and security of                    a. Detection system using the formula-based
                  electronic data to prevent any potential                            rules to identify uncommon transaction
                  fraud; and                                                          patters      or    uncommon            consumer
             f.   Other controls in fraud control, such as                            transactions;
                  physical asset control and documentation.                    b. Effective sampling strategies and they are
                                                                                      done continuously to detect frauds. The
        4. Education and Training [GRI 205-2]                                         strategies can be done by anti-fraud units;
             In terms of education and training, the                           c. Detection process using the similarity of
             Company has education and training plan for                              identity or data. The strategies can be done
             employees involved in the implementation of                              by the anti-fraud unit, unit conducting
             anti- fraud strategies.                                                  credit process, HCGA during the screening
                                                                                      of     employee    candidates,        anti-money
             The education and training plan consists of:                             laundering unit, and the units related to the
             a. Education and training that is based on the                           agency/third party approval process and
                  Company’s needs and complexity of the                               others;
                  Company’s business organization; and                         d. The implementation of KYC process and
             b. Stages and time of implementation of at                               comprehensive credit analysis at various
                  least twice a year and/or adjusted to the                           points of consumer contact to detect the
                  program by Adira Corporate University.                              fraud practice/process to mitigate losses.
                                                                                      The strategies are performed by controlling
                                                                                      unit at the support function, money-
                                                                                      laundering control unit, and sales unit; and




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                                                     Highlights                     Report      Profile          Discussion    Governance     and Social         Data
                                                                                                                and Analysis                Responsibility




   e. The fraud detection process using several                        The sanction policies to give a deterrent
      activities, such as revisit/resurvey, mystery                    effect for the fraudsters at the Company are
      call, call back, post sales call, and surveillance               implemented transparently and consistently,
      system. The strategies can be done by anti-                      which at least covers:
      fraud unit and other related parties at the                      •     Sanction imposition mechanism; and
      Head Office.                                                     •     The party authorized to impose sanctions.


   In the implementation of fraud detection                       4. Monitoring, Evaluation, and Follow Up [GRI 205-1]
   strategies,   review     and    development        of               In order to follow up the investigation result
   detection parameter is regularly done to                            on fraud cases, every working unit that is
   adjust with the developing trend and/or                             coordinated by the anti-fraud unit must
   changes in the process and procedures that                          monitor, evaluate, and follow up the fraud cases,
   are exposed to the fraud risk. The parameters                       including monitoring the implementation of
   are documented and discussed by the National                        the sanction determined and monitoring the
   Fraud Management at PT Bank Danamon                                 corrective actions conducted on such cases.
   Indonesia Tbk as the Company’s majority                             The follow-up actions of the recommendation
   shareholders that have many experiences                             for correction by the working units will be
   related to fraud control program.                                   monitored by Operational Risk Management
                                                                       cq. Anti-Fraud Management.
3. Investigation (including Recovery), Reporting
   and Sanction                                                        The           anti-fraud             control               strategies                 and
   The Fraud Control function and/or Internal                          implementation                      of       policies         are      evaluated
   Audit and/or Head of Region review and                              and monitored continuously and regularly.
   investigate the factors causing the fraud and                       The fraud control and monitoring is one of
   put their best effort to obtain the fraud losses                    the important aspects of the Company’s
   back after being calculated and proven.                             internal control system in order to support
                                                                       the effectiveness of the anti-fraud strategy
   The activities in the recovery include as follows                   implementation. The fraud monitoring must
   (but not limited to):                                               be completed with sufficient information
   a. Performing billing process to recover the                        system in accordance with the complexity and
      losses;                                                          the fraud risk level at the Company.
   b. Submitting the cases to the anti-fraud unit
      and/or related parties at the Head Office                        The activities of monitoring, evaluation, and
      to follow up and recover Adira Finance’s                         follow up are as follows:
      Losses, and reported to the law enforcer (if                     a. Performing monitoring on the follow up
      necessary);                                                            of the fraud cases by considering the
   c. Striving for the replacement of losses                                 Company’s internal provisions and laws and
      through a third party, such as insurance, or                           regulations;
      other vendors related to the fraud events.;                      b. Maintaining the fraud profiling to support
      and                                                                    the evaluation; and
   d. Where the obligation for replacement                             c. The follow-up mechanism to avoid any
      applies, use the compliance program from                               fraud events being repeated at least must
      the association to obtain a replacement                                include the following steps to:
      from a third party.                                                    1.      Improve the weakness; and
                                                                             2. Strengthen                  the            Company’s               internal
   The reporting mechanisms of fraud events are                                      control system.
   done to internal and external parties of the
   Company.




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                                                                                        2023 Annual Report PT Adira Dinamika Multi Finance Tbk
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        Adira Finance always ensures the comprehensive implementation of anticorruption and anti-fraud
        initiatives within the Company. In 2023, the Company has carried out various initiatives to strengthen the
        precautionary approach to the risk of corruption and fraud, including by strengthening the anticorruption
        culture through routine socialization throughout our operational network and implementing improvements
        to work systems and procedures aimed at eliminating opportunities for corruption or fraud.


        During the year, we conducted 7 times training sessions in anti-corruption and anti-fraud, with a total of
        2,936 employees, from staff level up to Regional Head. [GRI 205-2]


        In addition to these promotive initiatives, Adira Finance has set up general policies to take firm action
        against all acts of corruption and fraud, including the dishonorable dismissal of persons who have been
        proven and reporting them to the authorities for processing in accordance with applicable laws and
        regulations.


        Number of fraud cases in 2023: [GRI 205-3]
                                                                             Number of Fraud Perpetrated by:

                                                                         Permanent             Non-Permanent
                   Total Fraud                   Management                                                             Non-Employee
                                                                         Employee                Employee

                                             2023     2022     2021   2023     2022    2021   2023   2022      2021   2023   2022   2021

         Total number of fraud                   0        0       0    709       555    537      0      0         0    404    298    188

         Settled                                 0        0       0    709       555    537      0      0         0    404    298    188

         In-progress                             0        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      0

         Followed up by legal process            0        0       0      0         0      0      0      0         0      0      0      0



        The Company’s potential loss in 2023 (without calculating the recovery obtained to save the Company's
        assets) was approximately IDR37.34 bilion, with no fraud having significant negative impact to 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




COMPANY’S LEGAL ISSUES

To the best of the Company's knowledge, up to the date of the issuance of this annual report, the Company
has faced several legal cases and/or claims from third parties with immaterial value. As for the members of
the Board of Commissioners and/or the Board of Directors of the Company, to the best of the Company's
knowledge, until the issuance of this annual report, there are no claims from third parties or parties
involved in legal cases.


Principal and Status of Legal Issues
Legal cases in civil, criminal, PTUN, consumer protection, and others involving the Company in 2023 as a
party are as follows:


                                                                                   Case
                                                                                  Process
                                       Company                                                                                             Case Value
 No         Court        Case No.                   Opponent Position              at the              Description of Case
                                       Position                                                                                              (IDR)
                                                                                  Judicial
                                                                                   Level

                                            DISTRICT COURT/ISLAMIC COURT (PN/PA)

  1   District Court   37/Pdt.       Plaintiff     Defendant                     District       Adira Finance Branch filed                    417,030,696
      Cikarang         Eks/2022/                   (Muhammad Faizal)             Court          a request for Fiduciary
                       PN.Ckr                                                                   Execution against the debtor
                                                                                                on behalf of Muhammad
                                                                                                Faizal. The debtor is in arrears
                                                                                                and the unit is still in the
                                                                                                debtor's possession and is
                                                                                                not willing to surrender the
                                                                                                collateral unit.

  2   District Court   No.339/       Defendant     Plaintiff                     District       Unlawful Act (PMH)                                    75,000
      Bekasi           Pdt.G/2023/                                               Court
                       PN Bks                                                                   Adira Finance was sued by
                                                                                                the debtor/plaintiff because
                                                                                                the debtor/plaintiff did not
                                                                                                accept the storage fee of
                                                                                                BPKB.


  3   District Court   109/          Defendant     Plaintiff                     District       Unlawful Acts (PMH)                         200,000,000
      Jambi            Pdt.G/2023/                                               Court
                       PN Jmb                                                                   Adira Finance was sued by
                                                                                                the Debtor/Plaintiff due
                                                                                                to the Debtor refusing
                                                                                                to surrender the vehicle
                                                                                                and not being able to pay
                                                                                                installments.

 4    District Court   862/          Defendant     Plaintiff                     District       Unlawful Acts (PMH)                            62,555,000
      Tangerang        PDT.G/2023/                                               Court
                       PN Tng                                                                   Adira Finance was sued by
                                                                                                NGO Ferari over a standard
                                                                                                agreement clause

  5   District Court   396/          Defendant     Plaintiff                     District       Unlawful Acts (PMH)                        1,281,940,800
      Jakarta Barat    Pdt.G/2023/                                               Court
                       PN.Jkt.Brt                                                               Adira Finance was sued
                                                                                                by a debtor named Iwan
                                                                                                Hartono regarding Adira
                                                                                                Finance's police report
                                                                                                against the plaintiff for
                                                                                                allegedly transferring the car
                                                                                                body of the financing unit
                                                                                                (Dump Truck) without Adira
                                                                                                Finance's knowledge.

 6    District Court   81/Pdt.G/2023/ Defendant    Plaintiff                     District       Unlawful Acts (PMH)                           105,975,000
      Padang           PN.Pdg                                                    Court
                                                                                                Adira Finance was sued by
                                                                                                debtor Wanda Pratama
                                                                                                (represented by Gandoriah
                                                                                                Law Office) regarding
                                                                                                the default clause of
                                                                                                the agreement and the
                                                                                                withdrawal of the collateral
                                                                                                unit.




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                                                                                      Case
                                                                                     Process
                                                    Company                                                                       Case Value
          No         Court           Case No.                   Opponent Position     at the        Description of Case
                                                    Position                                                                        (IDR)
                                                                                     Judicial
                                                                                      Level

           7   District Court     558/            Defendant    Plaintiff            District    Unlawful Acts (PMH)                30,000,000
               Jakarta Barat      Pdt.G/2023/                                       Court
                                  PN.Jkt.                                                       Adira Finance was sued by
                                                                                                the Debtor on behalf of Ilham
                                                                                                Romadhona and Shintya
                                                                                                Maelani regarding the
                                                                                                Default Clause of Agreement.

           8   District Court     51/Pdt.G/2023/ Defendant     Plaintiff            District    Unlawful Acts (PMH)                332,975,353
               Gunung Sugih       PN. Gns.                                          Court
                                                                                                Adira Finance was sued
                                                                                                by Debtor in the name of
                                                                                                Herlinawati (represented by
                                                                                                Edi Dwi Nugroho & Partners)
                                                                                                regarding the Default Clause
                                                                                                of Agreement.

           9   District Court     131/            Defendant    Plaintiff            District    Unlawful Acts (PMH)                57,500,000
               Serang             Pdt.G/2023/                                       Court
                                  PN.Srg                                                        Adira Finance was sued by
                                                                                                Mukhlis, S.kom regarding
                                                                                                the issue of withdrawal of
                                                                                                collateral units by Adira
                                                                                                Finance.

          10   District Court     36/             Defendant    Plaintiff            District    Unlawful Acts (PMH)                439,138,921
               Tebing Tinggi      Pdt.G/2023/                                       Court
                                  PN Tbt                                                        Adira Finance was sued
                                                                                                by Debtor in the name of
                                                                                                Darman regarding Debtor's
                                                                                                objection to Adira Finance's
                                                                                                collection of overdue
                                                                                                installment payment
                                                                                                obligations.

          11   District Court     133/            Defendant    Plaintiff            District    Unlawful Acts (PMH)               294,774,000
               Serang             Pdt.G/2023/                                       Court
                                  PN.Srg,                                                       Adira Finance was sued by
                                                                                                Romin, S.Pdi. regarding the
                                                                                                issue of the Standard Clauses
                                                                                                of Agreement

          12   District Court     1078/           Defendant    Plaintiff            District    Unlawful Acts (PMH)                88,960,000
               Tangerang          Pdt.G/2023/                                       Court
                                  PN Tng                                                        Adira Finance was sued
                                                                                                by Rohman regarding
                                                                                                the Standard Clause of
                                                                                                Agreement

          13   Disctrict Court    134/Pdt.        Defendant    Plaintiff            District    Lawsuit against Karawang           38,000,000
               Karawang           Bth/2023/PN                                       Court       District Court decision no 333/
                                  Kwg                                                           Pid.B/LH/2022/PN Kwg

          14   District Court     137/            Defendant    Plaintiff            District    Unlawful Acts (PMH)                263,148,209
               Kotamobagu         Pdt.G/2023/                                       Court
                                  PN.Ktg.                                                       Adira Finance was sued by
                                                                                                YLPK-RI over the Standard
                                                                                                Clause of Agreement

          15   District Court     152/            Defendant    Plaintiff                        Unlawful Acts (PMH)                 54,132,399
               Serang             Pdt.G/2023/
                                  Pn.Srg                                                        Adira Finance was sued by
                                                                                                the Plaintiff (Debtor) over
                                                                                                the Standard Clause of
                                                                                                Agreement




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




                                                                                   Case
                                                                                  Process
                                        Company                                                                                            Case Value
No         Court         Case No.                   Opponent Position              at the              Description of Case
                                        Position                                                                                             (IDR)
                                                                                  Judicial
                                                                                   Level

16   District Court    No.1000/        Defendant   Plaintiff                     District       Unlawful Acts (PMH)                       2,760,000,000
     Jakarta Selatan   Pdt.G/2023/                                               Court
                       PN.Jkt.Sel                                                               Adira Finance was sued
                                                                                                by Debtor an Wulantari
                                                                                                Kamiswari represented by
                                                                                                Edy Tj & Suhendar Law Firm,
                                                                                                Paralegal of Indonesian
                                                                                                Law Institute, Lawyer &
                                                                                                Legal Consultant Office
                                                                                                (Plaintiff) regarding the
                                                                                                Standard Clause of Financing
                                                                                                Agreement and Underhand
                                                                                                Agreement in relation to
                                                                                                Fiduciary registration.

17   District Court    105/            Defendant   Plaintiff                     District       Adira Finance was sued by                      38,093,000
     Banjarmasin       Pdt.G/2023/                                               Court          the Plaintiff in relation to
                       PN Bjm                                                                   the Application of Standard
                                                                                                Clauses in the Agreement.

18   District Court    161/            Defendant   Plaintiff                     District       Unlawful Acts (PMH)                         200,000,000
     Jambi             Pdt.G/2023/                                               Court
                       PN Jmb                                                                   Adira Finance was sued
                                                                                                by the Plaintiff (Debtor in
                                                                                                the name of DWI ATINA
                                                                                                MUHAIMA) where the
                                                                                                Debtor refused to hand
                                                                                                over the vehicle and has
                                                                                                not been able to carry out
                                                                                                the obligation to pay the
                                                                                                outstanding installments and
                                                                                                the Debtor did not accept
                                                                                                the Police Report by Adira
                                                                                                Finance regarding Fiduciary
                                                                                                Embezzlement.

19   PN Banjarmasin    3/Pdt.Eks/      Pemohon     Termohon                      District       Adira Finance filed an                        419,895,724
                       Fidusia.2023/                                             Court          application for execution
                       PN Bjm                                                                   of fiduciary guarantee to
                                                                                                Banjarmasin District Court.

20   District Court    27/             Defendant   Plaintiff                     District       Unlawful Acts (PMH)                          105,000,000
     Solok             Pdt.G/2023/                                               Court
                       PN. Slk.                                                                 Adira Finance was sued by
                                                                                                Aditya Dwifandi (3rd Party)
                                                                                                (represented by Yusri Yance,
                                                                                                SH and Partners) regarding
                                                                                                the withdrawal of the
                                                                                                collateral unit of Debtor in the
                                                                                                name of Aidil Fitria which was
                                                                                                in the hand of the Plaintiff
                                                                                                and it was found that there
                                                                                                were double BPKBs of the
                                                                                                collateral unit. One was with
                                                                                                the Plaintiff and the other
                                                                                                was with Adira Finance.

21   District Court    21/Pdt.G/2023/ Defendant    Plaintiff                     District       Unlawful Acts (PMH)                          105,480,000
     Rangkasbitung     PN.Rkb                                                    Court
                                                                                                Adira Finance was sued
                                                                                                by Yaperma (Attorney for
                                                                                                Jujun Julaela (wife of Debtor
                                                                                                Asep Supartama) regarding
                                                                                                the Default Clause of the
                                                                                                Agreement.

22   District Court    20/             Defendant   Plaintiff                     District       Unlawful Acts (PMH)                           63,894,000
     Rangkasbitung     Pdt.G/2023/                                               Court
                       PN.Rkb                                                                   Adira Finance was sued
                                                                                                by Yanperma regarding
                                                                                                the Standard Clause of the
                                                                                                Agreement

23   District Court    743/            Defendant   Plaintiff                     District       Adira Manado was sued by                        11,000,000
     Manado            Pdt.G/2023/                                               Court          Debtor Diana Maria Tumiwan
                       PN Mnd.                                                                  through LPKRI in connection
                                                                                                with Adira's Police Report
                                                                                                at Minahasa Police Station
                                                                                                concerning the alleged
                                                                                                embezzlement of fiduciary
                                                                                                security objects committed
                                                                                                by the Debtor.




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                                                                                       Case
                                                                                      Process
                                                    Company                                                                         Case Value
          No         Court           Case No.                   Opponent Position      at the         Description of Case
                                                    Position                                                                          (IDR)
                                                                                      Judicial
                                                                                       Level

          24   District Court     1294/           Defendant    Plaintiff             District    Unlawful Acts (PMH)                 58,650,000
               Tangerang          Pdt.G/2023/                                        Court
                                  PN.Tgn                                                         Adira Finance was sued
                                                                                                 by NGO Perari (Attorney
                                                                                                 for Plaintiff Erma Yunita)
                                                                                                 regarding the Standard
                                                                                                 Clause of the Agreement

          25   District Court     1144/           Defendant    Plaintiff             District    Unlawful Acts (PMH)                 413,685,460
               Jakarta Selatan    Pdt.G/2023/                                        Court
                                  PN.Jkt.Sel                                                     Adira Finance was sued by
                                                                                                 HR & Partners (Plaintiff's
                                                                                                 Attorney) regarding the
                                                                                                 Standard Clause of the
                                                                                                 Agreement

          26   District Court     82/             Plaintiff    Defendant             District    Adira Finance filed a simple        337,321,726
               Manado             Pdt.G.S/2023/                                      Court       lawsuit against Debtor
                                  PN Mnd                                                         Arichandra Hinta with default
                                                                                                 lawsuit.

          27   District Court     769/            Defendant    Plaintiff             District    Unlawful Acts (PMH)                550,000,000
               Manado             Pdt.G/2023/                                        Court
                                  PN Mnd.                                                        Adira Finance was sued by
                                                                                                 the Plaintiff due to Adira
                                                                                                 Finance's actions in reporting
                                                                                                 the Plaintiff to the Police
                                                                                                 regarding the transfer of the
                                                                                                 fiduciary collateral unit.

          28   District Court  125/               Defendant    Plaintiff             District    Unlawful Acts (PMH)                 34,800,000
               Pematangsiantar Pdt.G/2023/                                           Court
                               PN Pms                                                            Adira Finance was sued
                                                                                                 by the late debtor's family
                                                                                                 because Adira Finance
                                                                                                 rejected the late debtor's
                                                                                                 family's request to write off
                                                                                                 the late debtor's financing
                                                                                                 debt obligations and
                                                                                                 requested that the late
                                                                                                 debtor's financing facility be
                                                                                                 considered paid off.

          29   Islamic Court      3327/           Defendant    Plaintiff             Islamic     Unlawful Acts (PMH)                 30,000,000
               Serang             Pdt.G/2023/                                        Court
                                  PA.Srg                                                         Adira Finance is sued by
                                                                                                 NGO Yaperma over Standard
                                                                                                 Agreement Clauses

          30   District Court     46/             Defendant    Plaintiff             District    Unlawful Acts (PMH)                 103,165,000
               Lubuk Basung       Pdt.G/2023/                                        Court
                                  PN. Lbb.                                                       Adira Finance was sued by
                                                                                                 the Debtor/Plaintiff because
                                                                                                 the Debtor/Plaintiff objected
                                                                                                 to the withdrawal of the
                                                                                                 collateral unit, where the
                                                                                                 Debtor had failed to fulfill the
                                                                                                 obligation to pay the overdue
                                                                                                 installments for 3 months.

                                                               COURT OF APPEALS (PT)

           1   District Court     880/            Defendant/   Plaintiff/Appellant   Court of    Unlawful Acts (PMH)                 66,464,000
               Tangerang          Pdt.G/2023/     Respondent                         Appeals
                                  PN.Tng          Appellant                                      Adira Finance was sued by
                                                                                                 NGO Ferari over standard
                                                                                                 agreement clause




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




                                                                                   Case
                                                                                  Process
                                      Company                                                                                             Case Value
No         Court        Case No.                    Opponent Position              at the             Description of Case
                                      Position                                                                                              (IDR)
                                                                                  Judicial
                                                                                   Level

2    District Court   77/Pdt.       Defendant      Plaintiff                     Court of       Adira Branch was sued by                     354,293,370
     Airmadidi        Bth/2023/PN                                                Appeals        the Plaintiff (wife of Debtor
                      Arm                                                                       Moniy Altje Tulung) who filed
                                                                                                a challenge to the Decision
                                                                                                of Case No. 10/Pdt.Eks.
                                                                                                Fidusia/2022/PN.Mnd which
                                                                                                had stipulated Execution
                                                                                                of Confiscation against the
                                                                                                fiduciary collateral object
                                                                                                unit with Debtor in the name
                                                                                                of Ferry Gideon Wuisan
                                                                                                (Plaintiff's husband).

                                                   SUPREME COURT (MA)

1    District Court   278/          Defendant/     Plaintiff/Appellant/          Supreme        Unlawful Acts Case (PMH)                    1,312,818,878
     Kupang           Pdt.G/2021/   Respondent     Appellant in                  Court
                      PN Kpg        Appellant/     Cassation (Bobby                             Adira Finance was sued by
                                    Respondent     Hartono Tantoyo)                             the Debtor, Bobby Hartono
                                    in Cassation                                                Tantoyo, who assumed
                                                                                                that the collateral unit
                                                                                                should have been executed
                                                                                                by a fiduciary instead of
                                                                                                criminalizing the Debtor.
                                                                                                In its petitum, the debtor
                                                                                                requested that the execution
                                                                                                of the unit be carried out
                                                                                                through the execution of
                                                                                                the fiduciary security object
                                                                                                based on the fiduciary
                                                                                                certificate and asked Adira
                                                                                                to revoke the report at the
                                                                                                NTT Regional Police. Adira
                                                                                                reported the debtor to the
                                                                                                NTT Regional Police for
                                                                                                alleged fraud and forgery of
                                                                                                BPKB documents.

2    District Court   167/          Defendant 3/   Plaintiff/                    Supreme        Unlawful Acts (PMH)                          120,326,344
     Padang           Pdt.G/2021/   Terbanding/    Terbanding/                   Court
                      PN.Pdg        Appellant in   Respondent in                                Adira Finance as the 3rd
                                    Cassation      Cassation (Rahmat                            Defendant was sued by
                                                   Solihin)                                     the customer Rahmat
                                                                                                Solihin. The plaintiff
                                                                                                objected because the 1st
                                                                                                Defendant, after receiving
                                                                                                the repayment/disbursement
                                                                                                money from Adira Finance,
                                                                                                did not hand over the money
                                                                                                to the plaintiff (debtor). The
                                                                                                2nd Defendant controlled the
                                                                                                unit owned by the plaintiff.
                                                                                                The 3rd Defendant approved
                                                                                                the financing process
                                                                                                planned by 1st Defendant.

3    District Court   247/pdt.      Defendant/     Plaintiff/                    Supreme        Unlawful Acts (PMH)                         387,900,000
     Manado           Bth/2020/     Appellant      Appellant/Appellant           Court
                      Pn. Mnd       Respondent/    in Cassation                                 Adira Finance was sued in
                                    Respondent     (Karel Bangko SH)                            relation to the Standard
                                    in Cassation                                                Clause of the Agreement. The
                                                                                                plaintiff, who was the debtor
                                                                                                in the name of Karel Bangko,
                                                                                                objected because he felt that
                                                                                                he had not received a copy
                                                                                                of the contract, insurance
                                                                                                policy number and vehicle
                                                                                                registration certificate, and
                                                                                                at the time of issuing the
                                                                                                fiduciary deed a notary was
                                                                                                not present, so for this reason
                                                                                                the plaintiff did not know the
                                                                                                contents of his agreement
                                                                                                with Adira Finance.




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Page 406
                                                                                          Case
                                                                                         Process
                                                    Company                                                                             Case Value
          No         Court           Case No.                     Opponent Position       at the         Description of Case
                                                    Position                                                                              (IDR)
                                                                                         Judicial
                                                                                          Level

           4   District Court     12/Pdt.G/2022/ Defendant/      Plaintiff Appellant    Supreme     Unlawful Acts (PMH)                 275,048,000
               Gorontalo          PN Gto         Appellant/      Respondent/            Court
                                                 Respondent      Appellant in                       Adira Finance was sued by
                                                 in Cassation    Cassation                          the Debtor's heirs, where the
                                                                 (Kasma)                            Debtor died due to illness,
                                                                                                    and the debtor was not
                                                                                                    included in the insurance
                                                                                                    coverage because it had not
                                                                                                    passed the waiting period
                                                                                                    for the validity of the policy
                                                                                                    (died before 3 months after
                                                                                                    the contract in PPD), so the
                                                                                                    status of insurance was no
                                                                                                    claim because the provisions
                                                                                                    in the policy were not fulfilled.
                                                                                                    The debtor's wife had made
                                                                                                    a complaint to BPSK, then
                                                                                                    Adira wrote a letter to BPSK
                                                                                                    which essentially rejected the
                                                                                                    settlement of the debtor's
                                                                                                    dispute with the Company
                                                                                                    through BPSK based on the
                                                                                                    jurispridency of the Supreme
                                                                                                    Court's decision.

           5   District Court     6/Pdt.          Defendant/     Plaintiff/             Supreme     Adira Finance received a             199,918,323
               Kasongan           Bth/2022/PN.    Appellant/     Respondent             Court       summons on the Execution
                                  Ksn             Respondent     Appellant/Cassation                Counterclaim between
                                                  in Cassation   Applicant (Yeni                    Debtor in the name of Yeni
                                                                 Agustin Asmin)                     Agustin Asmin (represented
                                                                                                    by Nie Law Firm, SH &
                                                                                                    Partners).

                                                                                                    In the lawsuit, the Plaintiff
                                                                                                    disputed:
                                                                                                    1. Standard clause.
                                                                                                    2. That there was no
                                                                                                       agreement between the
                                                                                                       Debtor and the Creditor
                                                                                                       that a default had occurred
                                                                                                       and that the unit was
                                                                                                       handed over voluntarily..
                                                                                                    3. That the Fiduciary
                                                                                                       Execution Application
                                                                                                       filed by PT Adira Finance
                                                                                                       is premature because
                                                                                                       the Debtor has not been
                                                                                                       declared in Default by a
                                                                                                       Court that has permanent
                                                                                                       legal force and the Debtor
                                                                                                       as well. So that the
                                                                                                       Debtor and his Attorney
                                                                                                       filed a Counterclaim and
                                                                                                       requested to postpone or
                                                                                                       stop the implementation
                                                                                                       of the Fiduciary execution
                                                                                                       before the Court's decision
                                                                                                       has permanent legal force.

           6   District Court     139/Pdt.Sus-    Defendant/     Plaintiff/Respondent   Supreme     Adira Finance received a PHI          31,000,000
               Medan              PHI/2022/PN     Cassation      in Cassation           Court       lawsuit from former Medan
                                  Mdn             Applicant      (Edward Jhon Fiter                 Branch 3 employee because
                                                                 Simbolon)                          he did not accept being laid
                                                                                                    off. Chronology: Employee
                                                                                                    committed fraud by
                                                                                                    falsifying customer data and
                                                                                                    photos. Demand of former
                                                                                                    employee (SO) Edward Jhon
                                                                                                    Fiter Simbolon to Adira
                                                                                                    amounted to Rp31 million.
                                                                                                    However, Adira was only
                                                                                                    able to pay Rp6,000,000 as
                                                                                                    recommended by the Medan
                                                                                                    City Manpower Office but the
                                                                                                    former employee (SO) did not
                                                                                                    accept it.




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




                                                                                    Case
                                                                                   Process
                                        Company                                                                                            Case Value
No         Court         Case No.                     Opponent Position             at the             Description of Case
                                        Position                                                                                             (IDR)
                                                                                   Judicial
                                                                                    Level

7    District Court    174/           Plaintiff/     Defendants/                  Supreme        Unlawful Acts (PMH)                          1,170,912,471
     Jayapura          Pdt.G/2021/    Appellant      Appellant: Dealer            Court          Adira Finance filed an
                       Pn.Jap         Respondent     Langgeng Sejati,                            Unlawful Acts (PMH) lawsuit
                                                     Hadi Mutono (Owner                          against Langgeng Sejati, Hadi
                                                     Langgeng Sejati)                            Mutono (Owner of Langgeng
                                                     and Dominggus                               Sejati) and Dominggus.

8    District Court    85/            Defendant      Plaintiff                    Supreme        Unlawful Acts (PMH)                          331,483,000
     Gorontalo         Pdt.G/2022/                   (Jakaria Pou )               Court
                       PN.Gorontalo                                                              Adira Gorontalo received a
                                                                                                 civil matter Unlawful Acts
                                                                                                 lawsuit from plaintiff Jakaria
                                                                                                 Pou due to the withdrawal of
                                                                                                 restructured unit.

9    District Court    167/           Defendant      Plaintiff                    Supreme        Unlawful Acts (PMH)                          225,767,887
     Depok             Pdt.G/2022/                   (HR. Magdalena               Court
                       PN.Depok                      Pasaribu)/Appellant                         HR. Magdalena Pasaribu filed
                                                     in Cassation                                a lawsuit in Depok District
                                                                                                 Court against the execution
                                                                                                 of Fiducia of WULLING/
                                                                                                 CORTEZ 1.5C collateral unit
                                                                                                 No.POl B1389ERS in Depok
                                                                                                 District Court, as well as
                                                                                                 objecting to the issuance
                                                                                                 of a restructured financing
                                                                                                 agreement that was not in
                                                                                                 accordance with the actual
                                                                                                 conditions.

10   Disctrict Court   164/           Defendant      Plaintiff                    Supreme        Unlawful Acts (PMH)                        350,000,000
     Serang            Pdt.G/2022/                   (Hj Ida Ruaida,              Court
                       PN.Srg                        S.Sos,.M.SI)                                Adira Finance was sued by
                                                                                                 Debtor Serang Mobil on
                                                                                                 behalf of Hj Ida Ruaida, S.Sos,
                                                                                                 M.SI in Serang Banten District
                                                                                                 Court, because the Debtor/
                                                                                                 Plaintiff did not accept the
                                                                                                 collection efforts made by
                                                                                                 PT Adira Finance. The Unit is
                                                                                                 still in the possession of the
                                                                                                 Debtor

11   District Court    35/            Co-Defendant Plaintiff (Irfan Boy           Supreme        Unlawful Acts (PMH)                        250,000,000
     Rantau Prapat     Pdt.G/2022/                 Candra Lubis)                  Court
                       PN Rap                                                                    The unit holder (in the name
                                                                                                 of Irfan Boy Candra Lubis)
                                                                                                 filed a lawsuit against PT
                                                                                                 Adira Finance Batam Branch
                                                                                                 as co-defendant at Rantau
                                                                                                 Prapat District Court.

12   District Court    65/Pdt.G/2019/ Plaintiff/     Defendant/                   Supreme        Unlawful Acts (PMH)                      1,469,000,000
     Batam             PN Btm         Appellant      Appellant/Appellant          Court
                                      Respondent/    in Cassation                                Continuation of the Batam
                                      Respondent     (Tasniem)                                   District Court Criminal
                                      in Cassation                                               Verdict against Tasniem and
                                                                                                 Yansen who were found
                                                                                                 guilty of aiding and abetting
                                                                                                 the crime of embezzlement
                                                                                                 (Batam District Court
                                                                                                 Verdict dated January 16,
                                                                                                 2019) and embezzlement
                                                                                                 in office (July 17, 2017) to
                                                                                                 the detriment of Adira. For
                                                                                                 the losses incurred due to
                                                                                                 unlawful acts by Tasniem
                                                                                                 (Tasniem Dealer) and Yansen,
                                                                                                 Adira will file a lawsuit for
                                                                                                 compensation against both
                                                                                                 of them including PT Tasniem
                                                                                                 Gerai Inspirasi as the owner
                                                                                                 of Tasniem Dealer through
                                                                                                 Batam District Court.




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Page 408
                                                                                          Case
                                                                                         Process
                                                     Company                                                                         Case Value
          No          Court          Case No.                     Opponent Position       at the         Description of Case
                                                     Position                                                                          (IDR)
                                                                                         Judicial
                                                                                          Level

          13    District Court    22/             Defendant/     Plaintiff/Appellant    Supreme     Unlawful Acts (PMH)               130,540,044
                Gorontalo         Pdt.G/2023/     Appellant/     Respondent/            Court
                                  PN.Gto.         Respondent     Cassation Applicant                Adira Finance was sued
                                                  in Cassation                                      by the Debtor on behalf of
                                                                                                    Ahmad Ismail regarding
                                                                                                    the Debtor's objection to
                                                                                                    the withdrawal and sale of
                                                                                                    collateral unit carried out by
                                                                                                    Adira Finance.

          14    District Court    5/Pdt.G/2022/   Defendant/     Plaintiff/Appellant/   Supreme     Adira Finance was sued            150,000,000
                Tanjung Jabung    PN Tjt          Appellant      Cassation Applicant    Court       by Debtor in the name of
                Timur                             Respondent/                                       Zarkoni (Plaintiff).
                                                  Respondent
                                                  in Cassation



        Tax cases/disputes involving the Company as the Applicant/Respondent throughout 2023 are as follows:
                                          Number
          No.          Case No.                                  Case                   Position            Against              Case Status
                                          of Suits

           1     6204/B/PK/Pjk/2022           1       Corporate Income Tax          Respondent        Director General       Reject the DGT's
                                                      audit findings for the        of Judicial       of Taxes               request for Judicial
                                                      period of financial year      Review                                   Review
                                                      2016

           2     6320/B/PK/Pjk/2022           1       Corporate Income Tax          Applicant         Director General       Reject ADMF
                                                      audit findings for the        for Judicial      of Taxes               request
                                                      period of financial year      Review
                                                      2016

           3     005038.15/2023/PP            1       Corporate Income Tax          Appellant         Director General       Awaiting Appeal
                                                      audit findings for the                          of Taxes               Decision
                                                      period of financial year
                                                      2017

           4     005039.16/2023/PP            1       VAT audit findings for the    Appellant         Director General       Awaiting Appeal
                                                      period of June 2017                             of Taxes               Decision

           5     005040.16/2023/PP            1       VAT audit findings for the    Appellant         Director General       Awaiting Appeal
                                                      period of July 2017                             of Taxes               Decision

           6     005041.16/2023/PP            1       VAT audit findings for the    Appellant         Director General       Awaiting Appeal
                                                      period of August 2017                           of Taxes               Decision

           7     005042.16/2023/PP            1       VAT audit findings for the    Appellant         Director General       Awaiting Appeal
                                                      period of September 2017                        of Taxes               Decision

           8     005043.16/2023/PP            1       VAT audit findings for the    Appellant         Director General       Awaiting Appeal
                                                      period of October 2017                          of Taxes               Decision

           9     005044.16/2023/PP            1       VAT audit findings for the    Appellant         Director General       Awaiting Appeal
                                                      period of November 2017                         of Taxes               Decision

           10    005045.16/2023/PP            1       VAT audit findings for the    Appellant         Director General       Awaiting Appeal
                                                      period of December 2017                         of Taxes               Decision

           11    -                            1       VAT audit findings for the    Respondent        Director General       Awaiting Case
                                                      period of February 2016       of Judicial       of Taxes               Registration
                                                                                    Review


        Effect on Company Conditions
        These cases and disputes do not negatively and materially affect the Company's business activities and/
        or financial conditions.




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




LEGAL CASES INVOLVING MEMBERS OF THE BOARD OF COMMISSIONERS
Legal cases both civil and criminal involving members of the Board of Commissioners as parties throughout
2023 are as follows:
                                               Number of
 No.                Case Number                                            Case                 Position              Against            Case Status
                                                Lawsuits

   -                     -                          -                          -                     -                      -                      -


Legal cases both civil and criminal involving members of the Board of Directors as parties throughout 2023
are as follows:
                                               Number of
 No.                Case Number                                            Case                 Position              Against            Case Status
                                                Lawsuits

   -                     -                          -                          -                     -                      -                      -




ADMINISTRATIVE SANCTIONS FROM REGULATORS

In 2023, there was 1 (one) written warning and 4 (four) sanctions in the form of fines totaling IDR40,100,000.00
(forty million one hundred thousand Rupiah). Data on sanctions from Regulators throughout 2023 are as
follows:
                                            Sanctioning
       Date            Type of Sanction                                                           Description
                                              Agency

 January 17, 2023      Written warning    Financial Services     Written Warning concerning PT Adira Dinamika Multi Finance
                                          Authority              Tbk responses to 3 (three) consumer complaints which did not
                                                                 comply with the provisions of Article 21, Article 22, Article 45 OJK
                                                                 Regulation Number 18/POJK.07/2018 concerning Consumer
                                                                 Complaint Services in Financial Service Sector.

 March 28, 2023        Fine               Financial Services     Imposition of sanction to pay a fine in the amount of
                                          Authority              IDR20,000,000.00 (twenty million Rupiah) for the submission of
                                                                 Debtor Report and/or Correction of Debtor Report of Financial
                                                                 Information Service System (SLIK) for 223,987 Debtors for the
                                                                 period of November 2022.

 March 28, 2023        Fine               Financial Services     Imposition of sanction to pay a fine in the amount of IDR50,000.00
                                          Authority              (fifty thousand Rupiah) for the submission of Debtor Report and/
                                                                 or Correction of Debtor Report of Financial Information Service
                                                                 System (SLIK) for 1 Debtor for the period of October 2022.

 March 28, 2023        Fine               Financial Services     Imposition of sanction to pay a fine in the amount of
                                          Authority              IDR20,000,000.00 (twenty million Rupiah) for the submission of
                                                                 Debtor Report and/or Correction of Debtor Report of Financial
                                                                 Information Service System (SLIK) for 1,599,300 Debtors for the
                                                                 period of September 2022.

 June 19, 2023         Fine               Financial Services     Imposition of sanction to pay a fine in the amount of IDR50,000.00
                                          Authority              (fifty thousand Rupiah) for the submission of Debtor Report and/
                                                                 or Correction of Debtor Report of Financial Information Service
                                                                 System (SLIK) for 1 Debtor for the period of January 2023.




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                                                                                         2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 410
        ACCESS TO COMPANY INFORMATION AND DATA

        Adira Finance is committed to always implement the transparency, which is one part of the principles
        of good corporate governance. The Company provides easy access to Company information and
        data to all stakeholders to obtain information about the Company's performance, both financial and
        non-financial, through communication channels such as press releases and public exposes. Actively,
        the Company also disseminates information to print and electronic media, including the Company's
        website which is available and accessible in Indonesian and English. In the Indonesian and English
        website of the Company, 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:

        Tel.: (62-21) 3973-3322/3232
        Fax./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 OJK Regulation No. 21/POJK.04/2015 concerning Implementation
        of Public Company Governance Guidelines stipulates that Public Companies are required to disclose
        information regarding the implementation of recommendations in Corporate Governance as stipulated in
        OJK 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 OJK Circular Letter no 32/SEOJK.04/2015                           Implementation
          No.                                                                                                          Status at Adira
                        Principles                                    Recommendation                                      Finance

           1.   Increasing the Value of     1.1. A Public Company has a technical method or procedure for voting      Implemented.
                the GMS                          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    Implemented.
                                                 Commissioners of a Public Company attended the Annual GMS.
                                            1.3. The summary of the minutes of the GMS is available on the Public     Implemented.
                                                 Company website for at least 1 (one) year

           2.   Improving the Quality       2.1. The Public Company has a communication policy with shareholders      Implemented.
                of Public Company                or investors.
                Communication               2.2. The Public Company discloses the Public Company's communication      Implemented
                with Shareholders or             policy with shareholders or investors on the website.
                Investors.

           3.   Strengthening               3.1. The determination of the number of members of the Board of           Implemented.
                the Membership                   Commissioners takes into account the conditions of the Public
                and Composition                  Company.
                of the Board of             3.2. The determination of the composition of the members of the Board     Implemented.
                Commissioners                    of Commissioners takes into account the diversity of expertise,
                                                 knowledge and experience.

           4.   Improving the               4.1. The Board of Commissioners has its own assessment policy to assess   Implemented.
                Quality of Duties                the performance of the Board of Commissioners.
                and Responsibilities        4.2. The self-assessment policy to assess the performance of the Board    Implemented.
                of the Board of                  of Commissioners is disclosed through the Public Company Annual
                Commissioners.                   Report.
                                            4.3. The Board of Commissioners has a policy regarding the resignation    Not Yet
                                                 of members of the Board of Commissioners, if they are involved in    Implemented.
                                                 financial crimes.
                                            4.4. The Board of Commissioners or the Committee that carries out the     Implemented.
                                                 Nomination and Remuneration function shall formulate a succession
                                                 policy in the process of nominating members of the Board of
                                                 Directors.




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




                            Recommendation OJK 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 of                                 Implemented.
         Membership and                 Directors takes into account the condition of the Public Company
         Composition of the             and its effectiveness in decision making.
         Board of Directors        5.2. The determination of the composition of the members of the Board                           Implemented.
                                        of Directors takes into account the diversity of expertise, knowledge
                                        and experience.
                                   5.3. Members of the Board of Directors in charge of accounting or finance                       Implemented.
                                        functions have expertise and/or experience in accounting.

  6.     Improving the Quality     6.1. The Board of Directors has its own assessment policy to assess the                         Implemented
         of Implementation              performance of the Board of Directors.
         of Duties and             6.2. The self-assessment policy to assess the performance of the Board of                       Implemented.
         Responsibilities of the        Directors is disclosed in the Public Company's annual report.
         Board of Directors        6.3. The Board of Directors has a policy regarding the resignation of                           Implemented.
                                        members of the Board of Directors if they are involved in financial
                                        crimes

  7.     Improving Corporate       7.1. The Public Company has a policy to prevent insider trading.                                Implemented.
         Governance Aspects        7.1. The Public Company has an anti-corruption and anti-fraud policy.                           Implemented.
         through Stakeholder       7.1. The Public Company has a policy regarding the selection and                                Implemented.
         Participation                  capacity building of suppliers or vendors.
                                   7.1. The Public Company has a policy regarding the fulfillment of                               Implemented.
                                        creditors' rights.
                                   7.1. Public Companies have a whistleblowing system policy.                                      Implemented.
                                   7.1. The Public Company has a policy of providing long-term incentives to                       Not Implemented
                                        the Board of Directors and employees.                                                      Yet.

  8.     Improving the             8.1. Public Companies utilize the use of information technology more                            Implemented.
         Implementation of              broadly than the website as a medium for information disclosure.
         Information Disclosure    8.2. The Public Company Annual Report discloses the ultimate beneficial                         Implemented.
                                        owner in the Public Company's share ownership of 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 2022,
the Company has conducted an independent assessment of the practice of Good Corporate Governance
using OJK standards as regulated in OJK Regulation No. 29/POJK.05/2020 and OJK Circular Letter
No. 28/SEOJK.05/2020 and OJK Circular Letter No. 11/SEOJK.05/2020, as well as conducting an assessment
involving an independent appraiser.


The results of the assessment of Adira Finance's implementation of Good Corporate Governance in 2023
compared to 2022 are as follows:
                                                                                                  Total Assessment Result

 No.                     Assessment Standard/Format                                          2022                                     2023

                                                                                    Rank            Category                 Rank            Category

  1.     According to OJK Regulation No. 29/POJK.05/2020, POJK No                     1                   -                    1                      -
         28/POJK.05/2020 and OJK Circular Letter No. 11/SEOJK.05/2020

  2.     ASEAN CG Scorecard                                                         94.58         "Very Good"                98.20         "Very Good"



Details of the assessment results can be seen below.


Independent Assessment with the Format from OJK in accordance with the provisions of OJK
Regulation No. 28/POJK.05/2020 and OJK Circular Letter No. 11/SEOJK.05/2020
In accordance with OJK Regulation No. 28/POJK.05/2020 concerning Assessment of the Soundness Level
of Non-Bank Financial Services Institutions and OJK 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 factors for assessing the Company’s Soundness
Level.



                                                                                                                                                                         407
                                                                                            2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 412
        The results of the assessment for the 2023 financial year are as follows:
                                                                                                Rank
          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 Commitees’ 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                                                   √




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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 in the table above, the good corporate governance factor gets a rating of 1. As for the
assessment, the smaller it will reflect the implementation of better governance.


Assessment by an Independent Party
In order to obtain more objective results on the implementation of the principles of Good Corporate
Governance, in 2023, the Company also conducted an assessment of Corporate Governance practices
conducted by independent parties. Assessment by an independent party in 2023 was carried out by the
Indonesian Institute for Corporate Directorship (IICD) using the ASEAN Corporate Governance Scorecard
standard. The IICD assessment covers the rights of shareholders, equal treatment of shareholders, the role
of stakeholders, openness and transparency, and the responsibilities of the Board of Commissioners.


The assessment is carried out by IICD in February 2024 by conducting an assessment based on an analysis
of publicly available information or documents which include 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, OJK 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



Based on the assessment, the results of the IICD assessment dated February 16, 2024 are as follows:
                                                                                                                                       Score of Each
 No.                                           Assessment Component
                                                                                                                                        Component

  1.    Shareholders’ Rights                                                                                                                      10.00

  2.    Equal Treatment to Shareholders                                                                                                            9.29

  3.    Role of Stakeholders                                                                                                                      13.85

 4.     Disclosure and Transparency                                                                                                               24.22

  5.    Responsibilities of Board of Commissioners                                                                                                33.85

 6.     Bonus *                                                                                                                                    9.00

  7.    Penalty **                                                                                                                                -2.00

Total Score Good Corporate Governance Practice of the Company                                                                                     98.20
Remarks:
* Bonus is given because the company's Sustainability Report in the Annual Report has referred to the GRI index standard (not just the GRI table),
    the Company submitted its audited Financial Statements on February 10, 2023 (less than 60 days from the end of the 2022 financial year), the
    disclosure and explanation of information technology governance strategies, security from interference and cyber security, and the existence of
    separated or independent risk monitoring committee within the Company.
** Penalties are given because the company has given bonuses/tantiem to all members of the Board of Commissioners, including for Independent
    Commissioners.




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        Based on the results of the assessment, the value of                   recommendations of the Committee are quite
        Adira Finance’s implementation of Good Corporate                       useful and can be used as reference material for
        Governance is in the “Very Good” category based                        the decisions of the Board of Commissioners,
        on the ASEAN CG Scorecard which is the highest                         and the holding of Committee meetings has
        category.                                                              run in accordance with the work guidelines of
                                                                               each Committee and is carried out effectively
        The strength of the implementation of Good                             and efficiently;
        Corporate Governance at Adira Finance can be                        5. The handling of conflicts of interest has
        observed from the results of the assessment,                           been carried out very well, in which every
        which Adira Finance in the “Very Good” category.                       decision making on conflicts of interest and
        Adira Finance realizes that as a company providing                     its implementation is always carried out in
        financial services, good corporate governance                          accordance with applicable regulations, the
        must be implemented in order to gain the trust of                      Company’s Articles of Association, the work
        stakeholders. The strength of implementing Good                        guidelines of the Board of Commissioners and
        Corporate Governance is reflected in:                                  the Board of Directors of the Company. As of
        1.   The duties and responsibilities of the Board of                   the date of this report, there is no conflict of
             Commissioners have been carried out effectively                   interest that harms/reduces the Company’s
             and have complied with the principles of Good                     profits;
             Corporate Governance. Members of the Board                     6. The   Company’s     compliance    function   has
             of Commissioners are able to act and make                         met the compliance criteria in accordance
             decisions independently, have competence                          with the applicable laws and regulations and
             and integrity in accordance with the size and                     commitments to the authorized institutions;
             complexity of the Company’s business and                       7. The implementation of the Company’s internal
             have complied with applicable regulations. In                     audit function has been running very well
             addition, the Board of Commissioners’ Meetings                    and effectively. The Company has internal
             are also held effectively and efficiently;                        guidelines that are in accordance with the
        2. The duties and responsibilities of the Board                        minimum standards set by OJK and are carried
             of Directors have been carried out properly,                      out by meeting the International Standards for
             effectively     and     have     complied         with   the      the Professional Practice of Internal Auditing
             principles of Good Corporate Governance.                          from The Institute of Internal Auditors;
             The number and composition of the Board                        8. The implementation of the external audit
             of Directors have complied with applicable                        function has been very effective. This is
             regulations, whereby members of the Board                         reflected in the implementation of the audit
             of Directors are able to act and make decisions                   by the Public Accounting Firm in accordance
             independently, have competence and integrity                      with the general requirements stipulated in
             in accordance with the size and complexity of                     the regulation as well as the excellent quality
             the Company’s business. In addition, the Board                    and scope of audit results. In addition, the
             of Directors’ Meetings are also held effectively                  Public Accounting Firm acts independently in
             and efficiently;                                                  carrying out its duties in accordance with the
        3. The ideal composition between the number                            established criteria;
             of members of the Board of Commissioners                       9. The implementation of risk management
             and the Board of Directors has been met, in                       including the internal control system has been
             which the number of members of the Board of                       running well and effectively in accordance
             Commissioners is not more than the number of                      with the objectives, size and complexity of the
             members of the Board of Directors;                                Company’s business as well as the risks it faces.
        4. The completeness and implementation of the                          The Board of Commissioners and the Board of
             duties of the Committee is considered good                        Directors have been actively monitoring the
             considering that the implementation of the                        implementation of risk management policies
             duties of the Committee has been effective, the                   and strategies;




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                                                   Highlights                 Report      Profile          Discussion    Governance      and Social        Data
                                                                                                          and Analysis                 Responsibility




10. The provision of funds to related parties and the           In addition to the strengths described above, there
   provision of large exposure funds have been                  are still weaknesses in the implementation of
   carried out well and have followed applicable                Good Corporate Governance within Adira Finance.
   regulations. Decision making in the provision                However, improvements continue to be made as
   of funds to related parties and the provision of             much as possible. The weaknesses include:
   large funds is carried out independently and                 1.   Understanding                   of         the         importance                   of
   to date there have never been any violations                      compliance with regulations as part of Good
   and the amount of provision of these funds                        Corporate Governance practices is not evenly
   compared to the total provision of funds is                       distributed across all lines of the organization.
   insignificant;                                                    This has an impact on the less-than-optimal
11. The   company     is   always   transparent     in               results of the implementation of Corporate
   submitting financial reports and non-financial                    Governance related to the duties of the
   reports. These reports are submitted in a                         compliance function;
   complete, accurate, relevant and complete and                2. The        Corporate              Governance                   Structure              is
   timely manner in accordance with applicable                       imperfect in the Company’s risk management
   regulation;                                                       function, where the person in charge of
12. The Company’s strategic plan is in accordance                    the Company’s risk management function
   with its Vision and Mission, which is prepared                    is    currently         not          specifically                held        by      a
   by taking into account all external and internal                  Risk     Management                     Director,           so      that           the
   factors, prudential principles and applicable                     implementation                  of      the         risk    management
   regulations. The Company also consistently                        function is not optimal.
   implements the strategic plans that have been
   prepared to achieve the Company’s goals.




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                                                               Adira Finance has a Sharia Business Unit
                                                               (SBU) which was established on May 8,
                                                               2012 in accordance with the Decree of

        GCG Sharia                                             the Board of Directors of the Company
                                                               Number 013/ADMF/BOD/V/12 and has
                                                               been reported to the Minister of Finance
                                                               of the Republic of Indonesia on June
                                                               13, 2012 with Company letter Number
                                                               080/ADMF/CS/VI/12. On May 7, 2015, to
                                                               comply with the provisions of Article
                                                               21 Paragraph (4) of OJK Regulation
                                                               No. 28/POJK.05/2014 concerning Business
                                                               Licensing and Institutional of Finance
                                                               Companies, the Company has submitted
                                                               an application for a license to establish a
                                                               sharia business unit, and subsequently
                                                               OJK has issued a Decree of the OJK
                                                               Board of Commissioners No. KEP-172/
                                                               NB.223/2015 concerning the Granting
                                                               Permit of the Establishment of Adira
                                                               Finance Sharia Business Unit.


                                                               The implementation of the principles
                                                               of Sharia governance at Adira Finance
                                                               is   guided   by,     among        others,   OJK
        As an integral part of Adira                           Regulation          No.         30/POJK.05/2014
        Finance, in adhering to                                concerning Good Corporate Governance
        the principles of Corporate                            for Financing Companies as amended
                                                               by OJK Regulation No. 29/POJK.05/2020,
        Governance, Adira Finance's                            OJK    Regulation         No.   10/POJK.05/2019
        SBU also adheres to                                    concerning the Implementation of Sharia
                                                               Financing     Company           Businesses   and
        the Financial Services
                                                               Financing Company Sharia Business Units,
        Authority Regulation No. 30/                           and OJK Regulation No. 47/POJK.05/2020
        POJK.05/2014 concerning                                concerning Business and Institutional
                                                               Licensing of Financing Companies and
        Good Corporate Governance                              Sharia Financing Companies.
        for Financing Companies,
        as amended by Financial
        Services Authority Regulation
        No. 29/POJK.05/2020.




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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                                manages a financing business based on sharia
Business Unit                                                    principles must have a Sharia Supervisory Board
                                                                 (SSB). The SSB shall consists of 1 (one) or more
                                                                 sharia experts who are appointed by the GMS or
                                    Sharia Supervisory
   Board of Directors
                                          Board
                                                                 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 previously
 Head of Sharia Business
          Unit                                                   obtaining a recommendation from the DSNMUI
                                                                 in accordance with Letter Number U-173/DSN-
                                                                 MUI/IV/2012 dated April 26, 2012. The composition
                                                                 of SSB members was last changed at the Annual
Sharia Supervisory Board                                         GMS on June 30, 2021.
In accordance with the provisions of Article 32
Paragraph 1 of OJK Regulation No. 30/POJK.05/2014
concerning     Good     Corporate   Governance      for
Finance Companies, a finance company that




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        The composition of Adira Finance Sharia Supervisory Board is as follows:
                                                                            First
                          Name                           Position                             Re-Appointment           End of Tenure
                                                                         Appointment

         Prof. Dr. Fathurrahman Djamil MA               Chairman              2012                 2021            End of fiscal year 2023

         Prof. Dr. Noor Ahmad MA                        Member                2012                 2021            End of fiscal year 2023

         Dr. Rini Fatma Kartika MH                      Member                2021                   -             End of fiscal year 2023


        Pursuant to the provisions of OJK Regulation Number 30/POJK.05/2014 concerning Good Corporate
        Governance for Finance Companies, the criteria for SSB 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 (SBU) and/or other
             stakeholders;
        3. Prioritizing the interests of the sharia finance company, SBU 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, SBU 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 SBU.


        Each SSB member must pass the Fit and Proper Test.


        Following is the pass status of Fit and Proper Test for members of Adira Finance’s SSB as of the date of
        issuance of this Annual Report:
                         Name                        Passing date of Fit and Proper Test                       Description

         Prof. Dr. Fathurrahman Djamil MA          May 5, 2014                                Based on Decision Letter of OJK Board of
                                                                                              Commissioners No. KEP-950/NB.1/2014

         Dr. Noor Ahmad MA                         April 29, 2014                             Based on Decision Letter of OJK Board of
                                                                                              Commissioners No. KEP-824/NB.1/2014

         Dr. Rini Fatma Kartika MH                 September 14, 2021                         Based on Decision Letter of OJK Board of
                                                                                              Commissioners No. KEP-53/NB.21/2021



        Primary Duties and Functions of SSB                                   Responsibilities
        In accordance with Article 17 of the Company’s                        In discharging its functions, the SSB shall:
        Articles of Association, the primary duties and                       1.     Observe the Fatwas of the National Sharia
        functions of the SSB are:                                                    Board;
        1.   Representing the Company or the Company’s                        2. Report the business activities and development
             Sharia Business Unit in the National Sharia                             of the Company’s Sharia Business Unit to the
             Board - Indonesian Ulama Council (DSN-MUI);                             Minister of Finance of the Republic of Indonesia
        2. Supervising the Company’s sharia business                                 through the Chairman of the Capital Market
             activities to ensure compliance with the Sharia                         and Financial Institution Supervisory Agency
             Principles;                                                             with copies to Bank Indonesia and the National
        3. Advising the Board of Directors, Head of Sharia                           Sharia Board-Indonesian Ulama Council (DSN-
             Business Unit and Head of the Company’s                                 MUI);
             Sharia Branch Office on matters related to                       3. Every representative of the National Sharia
             Sharia Principles; and                                                  Council assigned to the Company must, in good
        4. Mediating between the Company and the                                     faith, be prudent and full of responsibility carry
             National      Sharia     Board     in    communicating                  out their duties for the benefit of the Company
             proposals and suggestions for the development                           and in accordance with the Company’s aims
             of the Company’s products and services that                             and objectives by observing the provisions of
             require studies and fatwas from the National                            laws and regulations and fatwas of the National
             Sharia Board.                                                           Sharia Board;




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                                                   Highlights                    Report          Profile     Discussion    Governance     and Social        Data
                                                                                                            and Analysis                Responsibility




4. In the event that the SSB considers that there               Implementation of Work Program
     are policies or actions of members of the                  1.      SSB meetings were held once a month.
     Board of Directors related to UUS that are not             2. The SSB Supervision Report for the first
     in accordance with sharia principles, the DPS                      6-month period in 2021 has been submitted to
     is required to request an explanation from the                     the Board of Directors, Board of Commissioners
     members of the Board of Directors regarding                        and the DSN-MUI on July 25, 2023.
     policies or actions of members of the Board of             3. Evaluation of Sharia compliance have been
     Directors that are not in accordance with sharia                   undertaken on:
     principles;                                                        a. Funding activities;
5. In the event that the Board of Directors rejects                     b. Sharia financing;
     the results of the SSB assessment, the SSB                         c. Operational procedures;
     must report it completely and comprehensively                      d. Company’s                  Sharia         financing           marketing
     to the OJK and a copy to the Board of Directors                          practices; and
     no later than 7 (seven) working days after the                     e. Adoption of accounting principles.
     explanation of the members of the Board of                 4. Attended routine meetings with the DSN-MUI
     Directors is received by the SSB.                                  on Wednesday of every first week of the month,
                                                                        as well as other non-routine meetings.
Work Program
1.   DPS meetings shall be held at least once a                 Concurrent Positions of DPS Member
     month to discuss the monthly sharia financing              In accordance with OJK Regulation Number 30/
     report, sharia compliance issues, and new                  POJK.05/2014 on Good Corporate Governance for
     products.                                                  Financing Companies, members of the SSB are:
2. To prepare a 6-monthly SSB Supervision Report                •       Prohibited from holding concurrent position as
     for submission to the Board of Directors, Board                    member of the board of directors or board of
     of Commissioners, and DSN-MUI.                                     commissioners in other financing companies.
3. To maintain communications with DSN-MUI.                     •       Prohibited from holding concurrent position
                                                                        as member of the Sharia Supervisory Board in
                                                                        more than 2 (two) other financing companies.



The following is data on concurrent positions of members of Adira Finance SSB:
                   Name                     Position in Other Entities                                           Name of Entity

 Prof. Dr. Fathurrachman Djamil MA                  Chairman                                Bank BCA Syariah
                                                                                            Sun Life Financial Syariah
                                                                                            AIA Financial Syariah
                                                                                            Bank CIMB Niaga

 Prof. Dr. Noor Ahmad MA                             Member                                 -

 Dr. Rini Fatma Kartika MH                           Member                                 Sun Life Financial Syariah



Based on the data, it can be concluded that all members of Adira Finance SSB do not violate the provisions
for concurrent positions as stipulated in the relevant OJK Regulation.


SSB Meetings
SSB meetings can be held at least once a month, unless deemed necessary by 1 (one) SSB member, or
at the request of the Head of the Sharia Business Unit. SSB meetings are only valid and can take binding
decisions if more than ½ (one half) of the number of SSB members are present at the meeting.




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        Decisions in a SSB Meeting must be made based on consensus by deliberation. Every member of SSB
        who personally in any way, either directly or indirectly has an interest in a transaction, contract or contract
        proposal, of which the Company is a party must state the nature of that interest in a SSB Meeting and is
        not entitled to participate in the voting in relation to such transaction or contract, unless the SSB Meeting
        determines otherwise. The resolutions of the meeting have been recorded in the Minutes of Meeting, fully
        documented and submitted to the Head of the Sharia Business Unit and the Company’s Board of Directors
        for implementation.


        In 2023, the SSB held 11 (eleven) Meetings, with an average attendance rate of 100%. This level of attendance
        shows the high commitment of all members of the Company’s SSB. All meetings were also attended by
        the Head of the Sharia Business Unit of Adira Finance.


        Attendance list of SSB meetings in 2023:
                                                                31    28    28     19    27     25      22     22     24      28        19
                               Name
                                                               Jan   Feb    Mar   May   Jun     Jul    Aug    Sept    Oct     Nov      Dec

         Prof. Dr. Fathurrahman Djamil MA                      √      √     √     √      √      √       √         √   √        √       √

         Prof. Dr. Noor Ahmad MA                               √      √     √     √      √      √       √         √   √        √       √

         Dr. Rini Fatma Kartika MH                             √      √     √     √      √      √       √         √   √        √       √


        Total attendance of DPS members in DPS meetings during 2023 is as follows:
                                                                                      Total                                 Reason for
                                 Name                            Total Meetings                       % Attendance
                                                                                   Attendance                                Absence

         Prof. Dr. Fathurrahman Djamil MA                              11               11                  100                    -

         Prof. Dr. Noor Ahmad MA                                       11               11                  100                    -

         Dr. Rini Fatma Kartika MH                                     11               11                  100                    -




        Proposed Schedule of SSB Meetings in 2024
        In 2024, the SSB plans to hold 12 (twelve) meetings, with the following schedule:
        1.   Wednesday, January 31, 2024
        2. Tuesday, February 20, 2024
        3. Tuesday, March 19, 2024
        4. Tuesday, April 23, 2024
        5. Tuesday, May 21, 2024
        6. Tuesday, June 25, 2024
        7. Tuesday, July 23, 2024
        8. Tuesday, August 20, 2024
        9. Tuesday, September 24, 2024
        10. Tuesday, October 22, 2024
        11. Tuesday, November 26, 2024
        12. Tuesday, December 24, 2024


        The above meeting schedule has been approved in the SSB meeting on December 19, 2023. However, the
        schedule is subject to change upon the request of the majority of SSB members.




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                                                                                                               and Analysis                Responsibility




Results of SSB Meetings
SSB meetings in 2023 have resulted in the following resolutions and approvals:
                                                                                                                                      Number of
     No.               Date             Venue                                Meeting Result
                                                                                                                                      Participant

      1.     January 31, 2023           Teams       1. Marketing Performance                                                           11 Persons
                                                    2. Financial Statement

     2.      February 28, 2023          Teams       1. Marketing Performance                                                           11 Persons
                                                    2. Financial Statement

     3.      March 28, 2023             Teams       1. Marketing Performance                                                           11 Persons
                                                    2. Financial Statement

     4.      May 19, 2023               Teams       1. Marketing Performance                                                           11 Persons
                                                    2. Financial Statement

     5.      June 27, 2023              Teams       1. Marketing Performance                                                           11 Persons
                                                    2. Financial Statement

     6.      July 25, 2023              Teams       1. Marketing Performance                                                           11 Persons
                                                    2. Financial Statement

     7.      August 22, 2023            Teams       1. Marketing Performance                                                           11 Persons
                                                    2. Financial Statement

     8.      September 22, 2023         Teams       1. Marketing Performance                                                           11 Persons
                                                    2. Financial Statement

     9.      October 24, 2023           Teams       1. Marketing Performance                                                           11 Persons
                                                    2. Financial Statement

     10.     November 28, 2023          Teams       1. Marketing Performance                                                           11 Persons
                                                    2. Financial Statement

     11.     December 19, 2023        Accountable   1. Marketing Performance                                                           11 Persons
                                         Room       2. Financial Statement



Opinion issued by the SSB in 2023:
     No.               Date               Opinion No.                                                    Opinion

       1       January 31, 2023   001/OPINI-DPS/SYAR/I/2023            Renewal of Sharia Refinancing Financing from the Initial Al-Bai
                                                                       Wa Al-Istijar Contract

       2       April 27, 2023     002/OPINI-DPS/SYAR/IV/2023           Utilization of the Multijasa Ijarah Contract for Financing Hajj
                                                                       Portions



SSB Remuneration Policy
Remuneration of Adira Finance SSB members refers to the provisions of the Company’s Articles of
Association.


Remuneration structure for members of Adira Finance SSB consists of:
1.         Honorarium, provided on a monthly basis in the amount as 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 allowance, 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 honorarium.


Procedure for SSB Remuneration
The mechanism for SSB compensation is determined as follow:
•          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.




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        •     The proposed remuneration for members of the SSB 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
              nad Remuneration Committee, the Annual GMS on April 4, 2023 has decided that the determination of
              the amount of salary or honorarium and allowances paid to SSB members shall be made by the Board
              of Commissioners in accordance with the recommendation of the Nomination and Remuneration
              Committee.

                      Nomination and
                                                          Conduct market surveys and collect information on standard remuneration
                       Remuneration
                                                          for similar position and industry (using independent consultant if necessary).
                        Committee
                                                          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 SSB members to the General Meeting of Shareholders.




                             GMS                          The General Meeting of Shareholders granted the authorization for the
                                                          distribution of SSB 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 SSB



        Details of remuneration paid to the SSB of Adira Finance in the years 2019 – 2023 are as follow:

        (In millions of Rupiah, except Number of Members)

                                                          Number of DPS Member                                    Amount of DPS Remuneration
               Type of Remuneration
                                               2023       2022           2021       2020        2019       2023      2022     2021    2020       2019

            Honorarium                                3          3              3          3           3     600       575      518        562     562

            Allowance                                 3          3              3          3           3     327       570      227        255     181

            Total                                                                                            927      1,145     743        721     689


                                                                                      Duties and Responsibilities of Head of Sharia
                     Total Remuneration                   Number of SSB
                    per Individual in 1 Year                Member                    Business Unit of Adira Finance:
            Above IDR2 billion                                       0                1.       Managing and administering Adira Finance’s
            Between IDR1 billion – IDR2 billion                      0                         sharia business unit in accordance with sharia
                                                                                               principles,    prudential      principles     and   the
            Between IDR500 million – IDR1 billion                    0
                                                                                               provisions of laws and regulations.
            Less than IDR500 million                                 3
                                                                                      2. Ensuring that the principles of Good Corporate
                                                                                               Governance are applied at all levels of the
        Head of Sharia Business Unit                                                           organization.
        The current Head of Sharia Business Unit at Adira                             3. Following up on every recommendation from
        Finance is Yusron, which was appointed based on                                        the SSB, the Board of Directors, the authorities,
        Decision of the Board of Directors Number 024/                                         the Internal Audit Unit as well as external
        ADMF/BOD/IX/18 dated September 18, 2018 and                                            auditors.
        reported to the OJK on September 25, 2018.



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




Product and Development Committee
The Company has established the Sharia Product and Business Activity Development Committee on
March 4, 2019, with the following membership structure:
Chairman : Head of SBU
Member            : Head of Business Development Division
Member            : Head of Credit Division
Member            : Head of Accounting Division
Member             : Head of Risk Management Division
Member             : Head of Compliance Division


The Chairman of Sharia Product and Business Activity Development Committee is responsible to the
President Director.


The Sharia Product and Business Activity Development Committee has the following duties and
responsibilities:
1.         Conducting studies and analysis on the development of new products or business activities that will be
           launched or marketed;
2. Evaluating and improving product or business activity;
3. Providing recommendations, suggestions and 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 2023, the Sharia Product and Business Activity Development Committee has conducted 1 (one) meetings,
as follow:
     No.         Date          Venue                        Meeting Resolutions                                        Number of Participant

      1.      July 27, 2023   Online via   Evaluation of the Implementation of Sharia Refinancing                Sharia, Product Development,
                               Teams       Products and Proposals for Marketing Development of                   Credit, Risk, Legal, Compliance
                                           Sharia Refinancing Products.                                          & SSD



Transparency of Financial and Non-Financial Condition

List of Consultants and Advisors
     No.                               Name                                                                    Aspect

     1.                                    -                                                                      -




During 2023, no consultants or advisors worked with Adira Finance Sharia Business Unit.


Internal Fraud & Settlement
Up to December 31, 2023, there were no reported cases of internal fraud/irregularity or violation to sharia
compliance at the Company.


Legal Proceedings
Throughout 2023, 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 2023 amounted to:
Revenue            : IDR10,358,657,679
Utilization : IDR13,440,755,066




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        Distribution of Funds for Social Activities
        Throughout 2023, distribution of funds for social activities was as follows:
                                                                                                                             Value
                      Date of
          No                                                        Description                                  Field     Submitted
                    Submission
                                                                                                                             (IDR)

           1    January 3, 2023        Donation for Darul Hikam Foundation in Mangli Jember                     Social      15,000,000

           2    January 10, 2023       Donation for the procurement of facilities and infrastructure for the    Social      52,000,000
                                       MCC Muslim Family Mosque

           3    January 10, 2023       Donation for the construction of Al-Adha Mosque in Nalangan              Social      30,000,000
                                       Batuwarno Wonogiri

           4    January 10, 2023       Donation for the construction of Al-Huda Mosque in Ketitang              Social      20,000,000
                                       Nogosari Boyolali

           5    January 10, 2023       Donation for As-Salam Mosque in Giripurwo Wonogiri                       Social      25,000,000

           6    January 10, 2023       Donation for Al-Ikhlas Mosque in Huangobotu Gorontalo                    Social      30,000,000

           7    January 11, 2023       Donation for Al-Muttaqin Tlobong Mosque in Delanggu, Klaten              Social      25,000,000

           8    January 16, 2023       Donation for Majelis Ta'lim Daarul Mubin in Depok                        Social      25,000,000

           9    February 2, 2023       Donation for Musholla Abdurrohman in Suruh Semarang                      Social      30,000,000

           10   February 14, 2023      Donation for the Muslimat NU Ponorogo                                    Social      35,000,000

           11   February 15, 2023      Donation for the victims of floods in Manado                             Social      25,000,000

           12   February 15, 2023      Donation for orphans during the commemoration of the 1st Century         Social      30,000,000
                                       Anniversary of Tahir NU Rawalumbu Region.

           13   February 15, 2023      Donation for flood victims in Parepare                                   Social      50,000,000

           14   February 21, 2023      Donation for Al-Hijrah Mosque at Kayubulan Limboto Gorontalo             Social      30,000,000

           15   February 22, 2023      Donation for Nurul Amin Mosque at Tinggas-Tinggas Tinabung               Social      10,000,000
                                       Polewali Mandar

           16   March 1, 2023          Donation for the procurement of gifts for orphans and free medical       Social      45,000,000
                                       treatment at the Sukatani UMKM Bazaar event

           17   March 2, 2023          Moslem Friendly Tourism Program in Hanjeli Village Sukabumi              Social      50,000,000

           18   March 6, 2023          Online Sharia Finance Workshop February 16, 2023 with Iqtishad          Education    10,000,000
                                       Consulting

           19   March 6, 2023          Moslem Friendly Tourism Program in Kambo Tourism Village Palopo          Social      50,000,000

          20    March 8, 2023          Covid-19 vaccination program for Term I Year 2023                        Health     423,366,000

           21   March 8, 2023          Donation for Masjid At-Taqwa at Tinggede Palu                            Social      35,320,000

          22    March 8, 2023          Donation for Jami' Al-Ishlah Mosque at Tapos Depok                       Social      30,000,000

          23    March 10, 2023         Sharia Multi Finance Roadshow 2023 Term 1, with Sharia Economic         Education    204,081,633
                                       Society

          24    March 13, 2023         Social service for residents of RW 14 Bukit Bogor Raya Housing in        Social      25,000,000
                                       Cimahpar, North Bogor, Bogor City

          25    March 13, 2023         Donation for Musholla Al-Barokah Ciracas Serang                          Social      25,000,000

          26    March 13, 2023         Moslem Friendly Tourism Program in Sumbersari Waterfall Tourism          Social      50,000,000
                                       Village, South Konawe, Southeast Sulawesi

          27    March 14, 2023         Moslem Friendly Tourism Program in Basirih Dome Tourism Village          Social      50,000,000
                                       Banjarmasin South Kalimantan

          28    March 14, 2023         Donation for Madrasah Al-Muhajirin Indihiang Tasikalaya                  Social      25,000,000

          29    March 16, 2023         Donation for Musholla Nurul Jadid Sempursari Jember                      Social      15,000,000

          30    March 21, 2023         Ramadhan 1444 H KCUS Meulaboh Johan Pahlawan for SOS                     Social      15,000,000
                                       Meulaboh Foundation

           31   March 21, 2023         Ramadhan 1444 H KCUS Bogor 1 Tajur for Pondok Pesantren                  Social      15,000,000
                                       Ziyadatul Falah

          32    March 21, 2023         Online Sharia Finance Workshop March 16, 2023 with IBFI Trisakti        Education     11,000,000

          33    March 27, 2023         Donation for DDI Lil Banat Parepare Islamic Boarding School              Social      25,000,000

          34    March 27, 2023         Scholarship for Madrasah Aliyah At-Taqwa 02 Babelan Bekasi School       Education     8,600,000

          35    March 27, 2023         Moslem Friendly Tourism Program in Undisan Tourism Village Bangli        Social      50,000,000
                                       Bali




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                                                    Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                                    and Analysis                Responsibility




                                                                                                                                  Value
          Date of
No                                                Description                                                 Field             Submitted
        Submission
                                                                                                                                  (IDR)

36   March 28, 2023   Basic food assistance for the needy around Saung Gintung Cirendeu                       Social              20,000,000
                      Complex East Ciputat South Tangerang City Banten

37   March 29, 2023   Ramadan 1444 H KCUS Padang Thamrin for Jasmin Nabila Inayah                             Social               15,000,000
                      Orphanage

38   March 29, 2023   Donation for Jami' Al-Hikmah Mosque Cimekar Cileunyi Bandung                            Social              35,000,000

39   April 3, 2023    Donation for the construction of PAUD BKB Kemas An-Nisa Ciracas                     Education               25,000,000
                      Serang

40   April 3, 2023    Donation for Pondok Pesantren Nurul Falah Katulampa Bogor                               Social              50,000,000

41   April 3, 2023    Donation for Nurul Fatah Bastiong Ternate Mosque                                        Social               15,000,000

42   April 3, 2023    Donation for Nur Rachmat Mosque Panakkukang Makassar                                    Social              35,000,000

43   April 4, 2023    Provision of basic necessities for the needy, with Sahara Caravan                       Social              39,900,000
                      Tourism

44   April 10, 2023   Ramadhan 1444 H KCUS Bandung Ujungberung for Ramdha Bhakti                              Social               15,000,000
                      Pertiwi Orphanage

45   April 10, 2023   Ramadhan 1444 H KCUS Bukitinggi Jambu Air for Muhammadiyah                              Social               15,000,000
                      and Annur Pasanehan Orphanage

46   April 10, 2023   Ramadhan 1444 H KCUS Banda Aceh Teuku Umar for TPQ Baitul                               Social               15,000,000
                      Qur'an Banda Aceh

47   April 10, 2023   Ramadhan 1444 H KCUS Makassar 1 AP Pettarani for Al-Kabiiru                             Social               15,000,000
                      Orphanage Makassar

48   April 11, 2023   Ramadhan 1444 H KCUS Tasikmalaya Juanda for Amanah and                                  Social               15,000,000
                      Wirdatul-Farhah Orphanage

49   April 11, 2023   Ramadhan 1444 H KCUS Ciputat Tangsel for Manarul Ichsan Islami                          Social               15,000,000
                      Orphanage

50   April 13, 2023   Ramadhan 1444 H KCUS Bone MT Haryono for Pondok Pesantren                               Social               15,000,000
                      Hidayatullah Wajo

51   April 13, 2023   Donation for Masjid Al-Ijaabah Gunungpati Semarang                                      Social              30,000,000

52   April 13, 2023   Ramadan 1444 H KCUS Tegal Jend Sudirman for Sahabat Yatim                               Social               15,000,000
                      Tegal

53   April 13, 2023   Ramadan 1444 H KCUS Martapura Ahmad Yani for Orphan Tahfidz                             Social               15,000,000
                      Generation

54   April 17, 2023   Ramadhan 1444 H KCUS Pasuruan Soekarno Hatta for Al-Barokah                             Social               15,000,000
                      Orphanage Pasuruan

55   April 17, 2023   Ramadhan 1444 H KCUS Medan 1 Graha Niaga for Putera                                     Social               14,850,000
                      Muhammadiyah Orphanage Medan

56   April 17, 2023   Ramadhan 1444 H KCUS Yogyakarta Tegalrejo for Khoirunnisa                               Social               15,000,000
                      Orphanage Sleman

57   April 17, 2023   Ramadhan 1444 H KCUS Surabaya 2 Gubeng for Al-Qowi and                                  Social               15,000,000
                      Khadijah II Orphanage

58   April 18, 2023   Ramadhan 1444 H KCUS Bangkinang Teuku Umar for                                          Social                13,325,000
                      Muhammadiyah Bangkinang Orphanage

59   April 18, 2023   Ramadhan 1444 H KCUS Pamekasan Pintu Gerbang for Nasyrul                                Social               14,550,000
                      Ulum Pamekasan Orphanage

60   April 18, 2023   Ramadhan 1444 H KCUS Semarang 1 MT Haryono for Al-Ikhlas Al-                            Social               15,000,000
                      Hadi Orphanage

61   April 18, 2023   Ramadan 1444 H KCUS Palopo Kelapa for Halimatussa'diyah                                 Social               15,000,000
                      Muhammadiyah Palopo Orphanage

62   April 18, 2023   Ramadhan 1444 H KCUS Solo, Solo Baru, for Muhammadiyah Grogol                           Social               15,000,000
                      Sukoharjo Orphanage

63   April 18, 2023   Ramadhan 1444 H KCUS Langsa Ahmad Yani for Malahayati                                   Social                 3,640,000
                      Orphanage

64   April 18, 2023   Ramadhan 1444 H KCUS South Jakarta 3 Car Tebet for Mizan                                Social               15,000,000
                      Amanah Orphanage and Kuntum Teratai Orphanage

65   April 19, 2023   Donation for Jabal Nur Mosque Gunung Tuleh West Pasaman West                            Social              50,000,000
                      Sumatra

66   April 20, 2023   Ramadan 1444 H KCUS Serang Ahmad Yani for LKSA Hasanuddin                               Social               15,000,000
                      Pandeglang


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                                                                                                                             Value
                      Date of
          No                                                       Description                                   Field     Submitted
                    Submission
                                                                                                                             (IDR)

          67    May 3, 2023            Donation for Masjid As-Sajadah Villa Melati Mas Serpong                  Social      87,850,000

          68    May 8, 2023            Donation for Cahaya Darul Ulum Orphanage Jenggawah Jember                Social      15,000,000

          69    May 10, 2023           Ramadhan 1444 H KCUS Jambi Hayam Wuruk for Darul Mustofa                 Social      15,000,000
                                       Orphanage

          70    May 12, 2023           Ramadhan 1444 H KCUS Bandung Car Pasirkoja (Jl. Peta) with Darut         Social      15,000,000
                                       Tauhid Peduli

           71   May 15, 2023           Donation for Ash-Shobar Islamic Boarding School Sukamenak                Social      75,000,000
                                       Bandung

          72    May 17, 2023           Donation for DKM Hamzah Cibitung                                         Social      35,000,000

          73    May 17, 2023           Donation for An-Naafi Mosque Bojong Rawalumbu                            Social      29,925,000

          74    May 17, 2023           Online Sharia Finance Workshop for West Java Area May 17, 2023          Education    10,000,000
                                       with Medina Consulting

          75    May 26, 2023           Donation for Al-Hidayah Mosque Bumi Cimanggis Indah Depok                Social      30,000,000

          76    May 30, 2023           Donation for Al-Ahsan Foundation Bengkulu                                Social      30,000,000

          77    May 30, 2023           Donation for Pondok Pesantren Al-Mukhlasin Kotamobagu                    Social      35,000,000

          78    May 30, 2023           Donation for Ath-Thaharah Mosque Dutulanaa Limboto                       Social      30.000.000

          79    June 2, 2023           Gifts of bags and stationery for Dhuafa orphans Al-Hadi Mubarok          Social       14,815,500
                                       and Nurul Qur'an

          80    June 2, 2023           Donation for Madrasah Tsanawiyah Al-Badar Kaliwining Jember              Social      25,000,000

           81   June 2, 2023           Donation for TPQ Al-Ihsan Gondosari Jember                               Social      20,000,000

          82    June 6, 2023           Donation for Baiturrohman Mosque Bakung Kidul Jamblang                   Social      50,000,000
                                       Cirebon

          83    June 6, 2023           Donation for Daarul Muttaqien Foundation Harapan Baru Dua                Social      25,000,000
                                       Bekasi

          84    June 21, 2023          Donation for Muttaqina Bina Pesantren Jatinakmur Foundation              Social      35,000,000
                                       Pondok Gede Bekasi West Java

          85    June 21, 2023          Social Service of SMK Kesfam Batujajar in Pangauban Batujajar            Social       19,950,000
                                       Village West Bandung West Java

          86    June 22, 2023          Donation for Nurul Hidayah Mosque Cimahi West Java                       Social      50,000,000

          87    June 26, 2023          Online Sharia Finance Workshop June 15, 2023 with Iqtishad               Social      10,000,000
                                       Consulting

          88    June 27, 2023          Economic Development Program in Jambi, Samarinda, and                   Economy      155,650,000
                                       Mataram with Rumah Zakat

          89    June 27, 2023          Donation for victim of fire in Kota Lintang Village, Kuala Simpang       Social      15,000,000
                                       City, Aceh Tamiang Langsa

          90    July 10, 2023          Donation for the operation of Dr. Lie Dharmawan 2 Floating Hospital      Health     668,300,000
                                       in Mamuju, West Sulawesi

           91   July 12, 2023          SGTC 2023 KCUS AF Padang Thamrin for Talao Mundam Mosque                 Social       5,000,000

          92    July 14, 2023          Donation for the procurement of septic tanks in the Bojongkerta          Social     150,000,000
                                       Village area in Bogor

          93    July 17, 2023          Donation for emergency response to flood disaster in Padang City         Social      25,000,000

          94    July 21, 2023          Procurement of packages of bags and stationery for orphans in            Social      269,999,730
                                       orphanages around Jakarta in 2023

          95    July 21, 2023          Offline/face-to-face WKS implementation on July 20, 2023 with           Education     17,500,000
                                       Amana Sharia Consulting

          96    July 24, 2023          Donation for Al-Muthmainnah Lompoe Parepare Mosque                       Social      25,000,000

          97    July 25, 2023          Donation for Al-Mukhlishin Mosque KP Tapak Serang Lenggah Jaya           Social      50,000,000
                                       Bekasi

          98    July 27, 2023          Donation for the construction of female dormitory of Bina Bali Insani    Social     150,000,000
                                       Tabanan Islamic Boarding School

          99    July 27, 2023          Donation for Baitul Muttaqin An-Nawawin Kaliwining Jember                Social      25,000,000
                                       Mosque

          100   July 27, 2023          Donation for Al-Wafa Mosque Kulon Progo                                  Social      35,000,000




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




                                                                                                                                      Value
           Date of
No                                                    Description                                                 Field             Submitted
         Submission
                                                                                                                                      (IDR)

101   July 27, 2023       Donation for Sayyidul Quro Islamic Boarding School Garahan                              Social              25,000,000
                          Jember

102   August 2, 2023      Donation for Musholla renovation at Cihideung Tasikmalaya Police                        Social              25,000,000
                          station

103   August 3, 2023      Donation for Masjid An-Nur Boidu Bulango Utara Bone Bolango                             Social              30,000,000
                          Gorontalo

104   August 3, 2023      Donation for YPI Daarul Mustofa Serang Banten                                           Social              25,000,000

105   August 3, 2023      SGTC 2023 KCUS AF Tegal Jend Sudirman for Great Mosque Slawi                            Social                5,000,000
                          Tegal

106   August 3, 2023      Muharram 1445 H KCUS AF Tasikmalaya Juanda to Yayasan Bakti                             Social               15,000,000
                          Tunas Husada Kota Tasikmalaya

107   August 7, 2023      Donation for the operational support of LAZNAS IZI Patient Shelter                     Health             392,000,000
                          in Semarang City, Central Java

108   August 7, 2023      SGTC 2023 KCUS AF Semarang MT Haryono for Al-Qodar Mosque                               Social                5,000,000

109   August 7, 2023      Islamic financial literacy assistance Seminar and Rakernas 2023 MEK                 Education               50,000,000
                          PP 'Aisyiyah

110   August 7, 2023      Donation for Ubudiyah Mosque Bangkinang                                                 Social               10,000,000

111   August 7, 2023      Donation for Pondok Pesantren Nurul Falah KP Cibodas Banjarsari                         Social                6,000,000
                          Village Bayongbong Garut

112   August 8, 2023      Muharram 1445 H KCUS AF Jambi Hayam Wuruk to Al-Mahri                                   Social               15,000,000
                          Jelutung Orphanage

113   August 9, 2023      Donation for Al-Muhajjirin Mosque Hutuo Limboto Gorontalo                               Social             40,000,000

114   August 9, 2023      Muharram 1445 H KCUS AF Padang Thamrin to Az-Zahra Jannah and                           Social               15,000,000
                          An-Nisa Orphanages Padang City

115   August 11, 2023     Muharram 1445 H KCUS AF Martapura Ahmad Yani to Yayasan                                 Social               15,000,000
                          Harapan Robbani Sungai Besar Banjar Baru

116   August 16, 2023     Muharram 1445 H KCUS AF Bandung Ujungberung to Baitul Arief                             Social               15,000,000
                          Orphanage

117   August 16, 2023     Donation for At-Taqwa Mosque Tugu Permai Complex North Jakarta                          Social              35,000,000

118   August 16, 2023     Sharia Multi Finance Roadshow Year 2023 Termin 2 with Sharia                        Education              204,081,533
                          Economic Society

119   August 18, 2023     Muharram 1445 H KCUS AF Parepare 2 Car Bau Massepe to Rachmat                           Social               15,000,000
                          Parepare Orphanage

120   August 21, 2023     Donation for circumcision event of NU Rawalumbu Branch Council                         Health               43,800,000
                          Bekasi

121   August 23, 2023     Muharram 1445 H KCUS AF Meulaboh Johan Pahlawan for                                     Social               15,000,000
                          Muhammadiyah Orphanage West Aceh

122   August 25, 2023     SGTC 2023 KCUS AF Ciputat TangSel at Al-Istiqomah Mosque                                Social                5,000,000
                          Cempaka Putih Ciputat Timur Tangerang Selatan Banten

123   August 25, 2023     Donation for Al-Muawanah Islamic Boarding School Cibiru Wetan                           Social              35,000,000
                          Cileunyi Bandung West Java

124   August 30, 2023     Muharram 1445 H KCUS AF Bangkinang Teuku Umar for Aisyiyah                              Social               15,000,000
                          Orphanage Kampar Riau

125   August 30, 2023     Muharram 1445 H KCUS AF Medan Graha Niaga for As-Salam                                  Social               15,000,000
                          Integrated Orphanage Binjai

126   September 1, 2023   SGTC 2023 KCUS AF Jember Gajah Mada for Jember Nurul Ittihad                            Social                5,000,000
                          Mosque

127   September 6, 2023   SGTC 2023 KCUS AF Padang Thamrin for Masjid Raya Kayu Kalek                             Social                5,000,000
                          Padang

128   September 12,       Online Sharia Finance Workshop August 24, 2023 with IBFI Trisaksi                   Education                 11,000,000
      2023                Consulting

129   September 12,       Donation for Baiturrahman Mosque Borongloe Somba Opu Gowa                               Social              35,000,000
      2023                South Sulawesi

130   September 12,       Donation for Al-Khoeriyah Madiasari Mosque Cineam Tasikmalaya                           Social              25,000,000
      2023

131   September 14,       Continued donation for Adira Finance Syariah's free ambulance                          Health              127,000,000
      2023                service with Dompet Dhuafa in SulSelBarTeng Province


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                                                                                                                            Value
                      Date of
          No                                                        Description                                Field      Submitted
                    Submission
                                                                                                                            (IDR)

          132   September 19,          Online Sharia Finance Workshop September 14, 2023 with Medina         Education      10,000,000
                2023                   Consulting

          133   September 20,          Donation for Masjid An-Ni'mah Ratu Jaya Cipayung Depok West            Social       35,000,000
                2023                   Java

          134   September 21,          SGTC 2023 KCUS AF Kediri Erlangga for Palmturi Mulia Jaya Kediri       Social        5,000,000
                2023                   Foundation

          135   September 21,          Donation for Jami' Nurul Fatonah Mosque KP Babakan Village             Social        5,000,000
                2023                   Cilember Cisarua Bogor Regency

          136   September 21,          Education fund for SMA Muhammadiyah 8 Ciputat                         Education     25,000,000
                2023

          137   September 21,          Donation for Tabona Ternate Nurul Yaqin Mosque                         Social       30,000,000
                2023

          138   September 25,          SGTC 2023 KCUS AF Ciputat TangSel at Ash-Shofa Mosque Depok            Social        5,000,000
                2023

          139   October 2, 2023        Donation for Miftahul Jannah Pasteur Mosque                            Social       25,000,000

          140   October 2, 2023        Donation for Al-Muqoddas Mosque Kuta Padang                            Social       35,000,000

          141   October 2, 2023        Donation for At-Taqwa Mosque Dutulanaa                                 Social       30,000,000

          142   October 4, 2023        SGTC 2023 KCUS AF Kediri Erlangga for Masjid Dzikrulloh Pamongan       Social        5,000,000

          143   October 4, 2023        SGCT 2023 KCUS AF Solo Solobaru for Masjid Al-Huda Gondangsari         Social        5,000,000

          144   October 4, 2023        Donation for Bina Nusantara Isafat Padang Foundation                   Social       25,000,000

          145   October 4, 2023        Donation for Baitul Hayat Labuan Valley Foundation                     Social       25,000,000

          146   October 4, 2023        Provision of gifts for orphans at the Islamic Women's Orphanage RM     Social        32,250,075
                                       Suryowinoto Giwangan Yogyakarta

          147   October 4, 2023        Medical Services for Dr. Lie Dharmawan 2 Floating Hospital in          Health      668,300,000
                                       Karimunjawa Island

          148   October 13, 2023       Donation for the construction and renovation of SDN Lancang            Social       299,999,995
                                       Labuan Bajo building

          149   October 13, 2023       Donation for Pondok Pesantren Rhaudhatul Akhiroh KP Bojongkeji         Social       35,000,000
                                       Bogor

          150   October 13, 2023       Donation for Baitul Jannah Mosque Tinelo Gorontalo                     Social       30,000,000

          151   October 13, 2023       Support for 2023 Stunting-Free Villages in Solo and Yogyakarta with    Health       120,000,000
                                       Rumah Zakat

          152   October 19, 2023       SGTC 2023 KCUS AF Semarang 1 MT Haryono Pengajian Ahad Legi            Social        5,000,000
                                       Pagi NU Cepoko Gunungpati Semarang

          153   October 20, 2023       SGTC 2023 KCUS AF Semarang 1 MT Haryono for Nurul Ulum Mosque          Social        5,000,000
                                       Pucanggading Batursari Mranggen Demak

          154   October 20, 2023       Scholarship Juara and Good Scholarship Program Assistance in 2023     Education     105,204,000
                                       with Rumah Zakat

          155   October 25, 2023       SGTC 2023 KCUS AF Ciputat TangSel For Yayasan Muslim Paradise          Social        5,000,000
                                       City Bambu Apus Pamulang South Tangerang

          156   October 25, 2023       Reclassification of benevolent fund for Adira Fest 2023 (term 1)      Economy     2,300,000,000

          157   October 26, 2023       Donation for Nihayatul Ijaazi Foundation Cibabat Cimahi Utara          Social       50,000,000

          158   October 26, 2023       SGTC 2023 KCUS AF Jember Gajah Mada for Musholla At-Taufiq             Social        5,000,000
                                       Mundurejo Umbulsari Jember

          159   October 26, 2023       Continued donation of Adira Finance Syariah's free ambulance           Health      385,000,000
                                       service with Filantra Foundation for Jakarta and surrounding areas

          160   October 26, 2023       Continued donation of Adira Finance Syariah's free ambulance           Health      365,420,000
                                       service with Filantra Foundation for Banda Aceh and its
                                       surroundings

          161   November 1, 2023       Donation for Al-Muhajirin Langonsari Mosque Pameungpeuk                Social       35,000,000
                                       Bandung

          162   November 1, 2023       SGTC 2023 KCUS AF Padang Thamrin for Masjid Djamiatul Wustha           Social        5,000,000
                                       Air Pacah Padang

          163   November 1, 2023       Donation for YLPI Markaz Al-Ishlah Al-Aziziyah Leung Bata Banda        Social        15,000,000
                                       Aceh




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                                                        Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                                        and Analysis                Responsibility




                                                                                                                                      Value
           Date of
No                                                    Description                                                 Field             Submitted
         Submission
                                                                                                                                      (IDR)

164   November 1, 2023    Procurement of gifts for orphans Baabul Jannah Mosque Pondok                            Social              35,000,000
                          Duta 1 Tugu Depok West Java

165   November 1, 2023    SGTC 2023 KCUS AF Semarang 1 MT Haryono for Masjid Jami' jatisari                       Social                5,000,000
                          Mijen Semarang

166   November 1, 2023    Donation for YPPS Nurul Mu'minin Baletbaru Sukowono Jember                              Social              25,000,000

167   November 2, 2023    SGTC 2023 KCUS AF Bandung Ujungberung for Masjid Jami' Al-                              Social                5,000,000
                          Hikmah Cinunuk Cileunyi Bandung

168   November 3, 2023    Donation for Pondok Pesantren Ziyadatulfalah Cigombong Bogor                            Social              50,000,000

169   November 3, 2023    Donation for Al Aziiz Slawu Patrang Jember Islamic Boarding School                      Social              25,000,000

170   November 3, 2023    SGTC 2023 KCUS AF Jambi Hayam Wuruk for Masjid Jami'                                    Social                5,000,000
                          Miftahurrahman Simpang Sungai Duren Jambi Outside Muaro
                          Jambi City

171   November 3, 2023    SGTC 2023 KCUS AF Yogyakarta Tegalrejo for Darussalaam Mosque                           Social                5,000,000
                          Beran Kidul Tridadi Sleman Yogyakarta

172   November 6, 2023    Donation for the mass circumcision of Al-Ikhlas Tuladenggi Mosque                      Health               48,500,000
                          Telaga Biru Gorontalo

173   November 6, 2023    Donation to support the operational costs of the Laznas IZI                            Health             750,000,000
                          Hemodialysis Clinic in Limo Depok, West Java

174   November 7, 2023    Donation for Stunting Eradication Program of Bogor City                                Health                 8,000,000
                          Government with Yamaha Mekar Motor Dealer

175   November 8, 2023    OWKS October 19, 2023 with Amana Sharia Consulting                                  Education                10,000,000

176   November 14, 2023   Branch Charity 2023 for Musholla Al-Ikhlas Tembokrejo Pasuruan                          Social              25,000,000

177   November 15, 2023   SGTC 2023 KCUS AF Jember Gajah Mada for Baitul Ridho Umbulsari                          Social                5,000,000
                          Jember Mosque

178   November 15, 2023   Cluster Collection 2023 West Bandung for Masjid Ar-Ridho                                Social                5,000,000
                          Burangrang Lengkong Bandung

179   November 16, 2023   SGTC 2023 KCUS AF Ciputat Tangsel for Masjid Nurul Yaqien                               Social                5,000,000
                          Cinangka

180   November 16, 2023   SGTC 2023 KCUS AF Solo Solo Baru for Masjid Al Furqon Nguter                            Social                5,000,000
                          Sukoharjo

181   November 16, 2023   SGTC 2023 KCUS AF Tasikmalaya for Masjid Nurul Muminiin                                 Social                5,000,000
                          Tasikmalaya

182   November 16, 2023   SGTC 2023 KCUS AF Kediri Erlangga for Yayasan As-Shidiq Kediri                          Social                5,000,000

183   November 22, 2023   SGTC 2023 KCUS AF TEGAL Jend Sudirman for Raudatul Jannah                               Social                5,000,000
                          Pecabean Mosque

184   November 22, 2023   SGTC 2023 KCUS AF Kediri Erlangga for Mushola At Taubah Kediri                          Social                5,000,000

185   November 22, 2023   SGTC 2023 KCUS AF Jogja Tegalrejo for Masjid Al Barokah Jogja                           Social                5,000,000

186   November 23, 2023   Branch Charity 2023 for Masjid Jami al Hasanah Tapos Depok                              Social              50,000,000

187   November 24, 2023   SGTC 2023 KCUS AF Solo Solo Baru for Baitusy Syukur Solo Mosque                         Social                5,000,000

188   November 24, 2023   Branch Charity 2023 for Mushola Nurul Iksan Mancak                                      Social              25,000,000

189   November 24, 2023   SGTC 2023 KCUS AF Jambi Hayam Wuruk for Masjid al Muhajirin                             Social                5,000,000
                          jambi

190   November 24, 2023   Branch Charity 2023 for Musholla As-Sa'adah Padurenan                                   Social              35,000,000

191   November 27, 2023   Branch Charity 2023 KCUS AF Bandung Ujungberung for Yayasan                             Social              35,000,000
                          Esa Nugraha Bhakti Bandung Ciseureuh

192   November 27, 2023   Online Sharia Finance Workshop 2023 November 16, 2023 with                          Education                10,000,000
                          Medina Consulting

193   November 27, 2023   Branch Charity 2023 KCUS AF Ternate Merdeka for Masjid At-Taqwa                         Social              30,000,000
                          Jaya Tidore Utara Tidore Islands City




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                                                                                                                             Value
                      Date of
          No                                                        Description                                  Field     Submitted
                    Submission
                                                                                                                             (IDR)

          194   November 28, 2023      Branch Charity 2023 KCUS AF Solo Solo Baru for Yayasan Anugerah          Social      25,000,000
                                       Rumah Cinta Karanganyar Tohudan Colomadu Karanganyar

          195   November 29, 2023      Procurement and provision of Gerobak Berkah to partner traders          Economy       11,200,000
                                       KCUS Bekasi 1 Grand Mall

          196   November 30, 2023      Reclassification of benevolent fund for Adira Fest 2023 (2nd term)      Economy     700,000,000

          197   December 1, 2023       Branch Charity 2023 KCUS AF Jember Gajah Mada Foundation                 Social      25,000,000
                                       Fatihul Ulum Jember

          198   December 4, 2023       Branch Charity 2023 KCUS AF Bangkinang Teuku Umar for Masjid             Social      10,000,000
                                       Az-Zikra Tg Berulak Kampar

          199   December 4, 2023       Branch Charity 2023 KCUS AF Jaksel 3 Car Tebet for DKM Syarifatul       Education    45,000,000
                                       Amin Jayasampurna

          200   December 5, 2023       Production of sharia financial literacy video in 2023 with vendor PT.   Education   299,350,000
                                       Lingkaran Fokus Indonesia

          201   December 8, 2023       SGTC 2023 KCUS AF Ciputat-Tangsel Musholla Arrofiatut Thoyibah           Social       5,000,000

          202   December 7, 2023       SGTC 2023 KCUS AF Ciputat-Tangsel Baitul Mu'minin Mosque                 Social       5,000,000

          203   December 8, 2023       SGTC 2023 KCUS AF Kediri Musholla Taufiqurrohman Kediri                  Social       5,000,000

          204   December 8, 2023       Branch Charity 2023 KCUS AF Pasuruan for Baitur Rokhim Mosque            Social      40,000,000

          205   December 13, 2023      Branch Charity 2023 KCUS AF Semarang MT Haryono for Majelis Bani         Social      25,000,000
                                       Walisongo Mlatibaru Foundation

          206   December 13, 2023      SGTC 2023 KCUS AF Semarang MT Haryono for Diponegoro Undip               Social       5,000,000
                                       Pleburan Mosque

          207   December 13, 2023      Branch Charity 2023 KCUS AF Bengkulu for Yayasan Generasi Al             Social      30,000,000
                                       Kahfi Indonesia Padang Serai

          208   December 14, 2023      Branch Charity 2023 KCUS AF Bandung 2 Car Jl Peta to Yayasan             Health      27,700,000
                                       Anni'mah Alkarimah Sukamenak

          209   December 14, 2023      Branch Charity 2023 KCUS Medan Graha Niaga For BKM Husnul                Health       5,450,000
                                       Hidayah Tanjung Gusta

          210   December 14, 2023      Branch Charity 2023 non-KCUS Depok 3 Car Juanda to Rumah Baca            Social      39,800,000
                                       Ceria Pengasinan Foundation

          211   December 15, 2023      Procurement and provision of Portable Booths to 10 members of the       Economy      43,050,000
                                       Go-MasjidPreneur Community in Makassar City

          212   December 19, 2023      Branch Charity 2023 KCUS South Jakarta 3 Car Tebet to Al-Ikhlas          Social      35,000,000
                                       Ragajaya Mosque

          213   December 19, 2023      Branch Charity 2023 KCUS South Jakarta 3 Car Tebet for Al-Manar          Health      25,000,000
                                       Mosque Cisalak Depok

          214   December 19, 2023      Branch Charity 2023 KCUS Gorontalo Nani Wartabone for Baitul             Social      30,000,000
                                       Jannah Tinelo Mosque

          215   December 19, 2023      Branch Charity 2023 KCUS Langsa Ahmad Yani for Nurul Hidayah             Social      26,500,000
                                       Mosque Gp Meurandeh

          216   December 21, 2023      SGTC 2023 KCUS Kediri Erlangga Mushola Darussalam kediri                 Social       5,000,000

          217   December 21, 2023      SGTC 2023 KCUS JAMBI HAYAM WURUK for Masjid Al Ikhlas Jambi              Social       5,000,000

          218   December 22, 2023      Branch Charity 2023 KCUS Pasuruan for Musholla Hidayah Jati              Social      30,000,000

          219   December 22, 2023      Branch Charity 2023 KCUS Langsa for Taqwa Mosque                         Social      30,000,000

          220   December 22, 2023      Branch Charity 2023 KCUS Yogyakarta for Fathan Mubina Mosque             Social      35,000,000

          221   December 26, 2023      Branch Charity 2023 KCUS Cirebon for An Nur Mosque                       Social       5,000,000

          222   December 26, 2023      Branch Charity 2023 KCUS Gorontalo Nani Wartabone for Al                 Social      30,000,000
                                       Muhajirin Mosque

          223   December 27, 2023      Scholarship assistance for Master of Management Program                 Education    31,600,000
                                       Pamulang University for Rosyanti Yosi

          224   December 27, 2023      Branch Charity 2023 KCUS Samarinda for FJDK Elderly & Orphan             Social      15,000,000
                                       House




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                                                           Highlights                  Report            Profile     Discussion    Governance     and Social        Data
                                                                                                                    and Analysis                Responsibility




                                                                                                                                                  Value
              Date of
 No                                                      Description                                                          Field             Submitted
            Submission
                                                                                                                                                  (IDR)

 225     December 27, 2023   SGTC 2023 KCUS YOGYAKARTA for Al Furqon Mosque, Yogyakarta                                       Social                 5,000,000

 226     December 27, 2023   SGTC 2023 KCUS SOLO for Nurul Huda Pule Mosque                                                   Social                 5,000,000

 227     December 27, 2023   Donation for local construction of MT building and Pesantren                                     Social                50,000,000
                             Darussalam Bantar Karet Nanggung Bogor West Java




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                                       -




                                                             Analysis

Based on the analysis of all the assessment criteria or indicators mentioned above, it is concluded that:

A.     Governance structure
       -  The strengths of the Company's governance structure are:
          •    The duties and responsibilities of the Company's Board of Commissioners have been carried out effectively and
               comply with the principles of Good Corporate Governance. Members of the Board of Commissioners are able to act
               and make decisions independently, have competence and integrity in accordance with the size and complexity of
               the Company's business and have complied with applicable regulations. In addition, the Board of Commissioners
               Meeting is also held effectively and efficiently.
          •    The duties and responsibilities of the Board of Directors have been carried out properly, effectively and in
               accordance with the principles of Good Corporate Governance. The number and composition of the Board of
               Directors have complied with applicable regulations, where members of the Board of Directors are able to act and
               make decisions independently, have competence and integrity in accordance with the size and complexity of the
               Company's business. In addition, Board of Directors Meetings are also held effectively and efficiently.
       -  The weakness of the Company's governance structure aspect is the number of Independent Commissioners which
          is only 33.3% of the total Board of Commissioners. Based on the principles of Corporate Governance in the ASEAN CG
          Scorecard, the number of Independent Commissioners is at least 50% of the total Board of Commissioners.

 B. Governance process
    -  The strength of the Company' s governance process aspect is that the completeness and implementation of the
       Committee's duties are considered good considering that the implementation of the Committee's duties has been
       effective, the Committee's recommendations are quite useful and can be used as reference material for the decisions
       of the Board of Commissioners, and the holding of Committee meetings has run in accordance with the work
       guidelines of each Committee and is carried out effectively and efficiently.
    -  The weakness of the Company's governance process aspect is that the majority of members of the Company's
       Nomination and Remuneration Committee are Commissioners, while in the ASEAN CG Scorecard, the majority of
       members of the Nomination and Remuneration Committee should be Independent Commissioners.

 C. Governance outcomes
    -  The strength of the aspects of the implementation of the Company's governance outcomes is that the Company is
       always transparent in submitting financial statements and non-financial reports. These reports are submitted in a
       complete, accurate, relevant and complete manner and on time in accordance with applicable regulations.
    -  The weakness of the Company's governance outcome is that there are still business practices that are not in
       accordance with the provisions of the Financial Services Authority, so adjustments need to be made to be able to
       achieve full compliance with national and international standards.




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 05
  ENVIRONMENTAL
  AND SOCIAL
  RESPONSIBILITY
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Performance   Opening   Management   Corporate   Management      Corporate   Environmental    Supporting
 Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                 and Analysis                Responsibility




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        Table of Contents
         Sustainability Performance at a Glance                432
         About This Report                                     440
         Social Responsibility in the Field of Community       444
         Development
         Social Responsibility in the Fields of Labour         452
         Practices and Occupational Health and Safety
         Environmental Social Responsibility                   458
         Social Responsibility to Consumers                    464
         IT: Business Development Strategy                     470
         Testimony                                             472




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                      Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                      and Analysis                Responsibility




ENVIRONMENTAL AND SOCIAL

RESPONSIBILITY
Adira Finance has also established a
sustainability performance matrix for
the Consumer Finance industry sector
from the Sustainability Accounting
Standards Board (SASB) to provide
more specific information, especially to
investors on sustainability issues that
have the most significant impact on
the Company’s financial performance.




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                                                               SUSTAINABILITY MANAGEMENT
                                                               [GRI 2-12] [GRI 2-14]
                                                               The increasingly complex activities of

        Sustainability                                         the business and industrial world have
                                                               presented a challenge to Adira Finance,

        Performance
                                                               which has responded by committing
                                                               to carrying out business activities while


        at a Glance
                                                               paying careful attention to economic,
                                                               social, and environmental factors.


                                                               One of the primary goals of Adira
                                                               Finance's    sustainability           management
                                                               is to implement business activities that
                                                               support     the     achievement        of   various
                                                               goals     aligned    with       the    Sustainable
                                                               Development          Goals.      Adira      Finance
                                                               defines     sustainability        as     not    only
                                                               achieving profitability but also making
        Primary goals of Adira Finance’s                       a positive contribution to society and
        sustainability management is to implement              the environment. This is the foundation
        business activities that support the
                                                               that Adira Finance uses to guide all of its
        achievement of various goals aligned with
        the Sustainable Development Goals.                     operational activities.


                                                               Adira   Finance       also      implements      the
                                                               Sustainable Finance Action Plan (SFAP)
        For Adira Finance,                                     in accordance with OJK regulations to
        sustainability in achieving                            ensure that every strategic decision is
        success is a basic foundation                          not only focused on financial business
                                                               benefits, but also benefits all stakeholders.
        that must be applied to every
        business strategy so as to                             To ensure that sustainable performance
                                                               is carried out in accordance with the
        generate broad benefits for all
                                                               predetermined           plan,    the     Company
        stakeholders.                                          established a sustainability work team
                                                               in 2020, consisting of the Strategic
                                                               Marketing Division, Corporate University
                                                               Division, Credit & Collection Division,
                                                               Risk    Management              Division,      HCGA
                                                               Division, Brand Communication Division,
                                                               Compliance & AML Unit, and Corporate




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




Secretary   &   Investor   Relations   Division.   The           Legal, and several divisions under it to ensure
implementation     of   the   Sustainable    Finance             that sustainable performance is carried out in
Program is the responsibility of the Marketing,                  the Company's activities in accordance with the
HCGA, CREM & Corpu Director, Portfolio Director,                 Sustainable Finance Action Plan. Meanwhile,
and Deputy Director - Head of Credit, Collection &               environmental and social activities, including
Legal.                                                           managing impacts, risks, and opportunities, are
                                                                 carried out by several related divisions within
DUTIES AND RESPONSIBILITIES OF                                   different directorates.
SUSTAINABILITY ASPECTS [SEOJK E.1] [GRI 2-13]
Key to the implementation of commitments to                      In         conducting           monitoring,              the         Company
various sustainability aspects is the assignment                 applies the four-eyes principle to improve the
and responsibility of relevant divisions within the              effectiveness and efficiency of sustainable finance
Company. In this context, Adira Finance assigns                  action implementation, especially in lending to
the Marketing, HCGA, CREM & Corpu Director,                      sustainable business activities.
Portfolio Director, Director Credit, Collection &




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Page 438
        The unit in charge and person in charge of monitoring and evaluating the Sustainable Finance Action Plan
        are as follows: [GRI 2-12]


                           Activity                                   Unit in Charge                                   PIC

         Monitoring the preparation of the               Corporate Secretary                         Head of Corporate Secretary
         Sustainability Report

         Monitoring the implementation of                Corporate Secretary                         Head of Corporate Secretary
         sustainable finance action program

         Monitoring the Implementation of                Corporate University                        Head of Corporate University
         Internal Education

         Monitoring the Realization of Corporate         Brand & Communication, Human                • Head of Brand & Corporate
         Social Responsibility                           Capital & General Affair, Sharia Business     Communication;
                                                         Unit                                        • Head of Human Capital & General
                                                                                                       Affair;
                                                                                                     • Head of Sharia.

         Monitoring the Realization of Workplace         Human Capital & General Affair              Head of Human Capital & General Affair
         Management

         Monitoring lending to Sustainable               Credit and Risk Management                  • Head of Credit;
         Category Business Activities                                                                • Head of Risk;
                                                                                                     • Head of Marketing.

         Monitoring Credit Risk Profile                  Credit and Risk Management                  Head of Credit and Head of Risk

         Sampling Compliance Test on lending to          Risk Management                             Head of Risk
         Sustainable Category Business Activities        Compliance & AML                            Head of Compliance

         Evaluation of the Sustainable Finance           Sustainability Work Team                    Sustainability Work Team Coordinator
         Action Program




        Adira Finance routinely evaluates the implementation and execution of sustainability performance every
        3 (three) months by comparing the program implementation plan stated in the SFAP. In the event that
        sustainable finance cannot be implemented in accordance with the work program and timeline that have
        been planned, the Company will follow up as follows: [SEOJK E.3][GRI 2-18]
        a. Reviewing the performance indicators used for the following years based on the realization of the
             Sustainable Finance program that has been implemented;
        b. Revising the Sustainable Finance Action Plan.


        SUSTAINABLE FINANCIAL COMPETENCY DEVELOPMENT [SEOJK E.1] [GRI 2-17]
        Sustainability issues are not only a concern but also a part of the Company's identity. Adira Finance
        has realized that, as one of the leading companies in Indonesia, the Company has a significant role in
        promoting sustainable development.


        In carrying out this responsibility, Adira Finance recognizes the importance of developing sustainable
        finance competencies in the Company's decision-makers. The Board of Commissioners and Board of
        Directors need to have an in-depth understanding of sustainability issues, strategic knowledge on how
        to integrate it into business strategy, as well as access to the latest information related to sustainability in
        order to be in line with the commitment of the Government of Indonesia, which has declared the SDGs
        and Net Zero Emission targets.




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                                                            Highlights                  Report           Profile       Discussion    Governance      and Social         Data
                                                                                                                      and Analysis                 Responsibility




The process of enhancing employee competence in social and environmental risk management
includes: [GRI FS4]
                   Activities                                            Date                                          Place                      Participant

 Sustainable Development Goals &                  December 4-5, 2023, December 6-7, 2023                            Online zoom                                      82
 Sustainable Finance class for newly entered
 manager up in 2023

 Sustainable Development Goals &                  Every month (participants take turns                               Digilearn                                 4,534
 Sustainable Finance e-learning module for        alternately)
 staff to assistant manager levels

 TTT programs related to financial literacy       November 24-25, 2023                                                Jakarta                                        15
 and sustainable finance




ADIRA FINANCE SUSTAINABILITY                                              Meanwhile,               to       face         the         globalization                  era,
STRATEGY [SEOJK A.1] [GRI 2-22] [GRI 2-23] [GRI                           Adira Finance continues to optimize various
2-24]                                                                     technologies and innovations through digital
As the business world evolves and moves rapidly,                          transformation to improve efficiency and provide
Adira Finance recognizes that adaptation is                               the best service for consumers. In line with these
essential when it comes to ensuring operational                           strategic efforts, Adira Finance upholds the
continuity. As a major player in the financing                            customer-centric principle, where understanding
industry, Adira Finance faces these challenges                            and serving customer needs are the focus of
with a commitment to continuously adapt and                               every initiative and product development.
innovate.
                                                                          The Company also implemented the Sustainable
Facing industrial dynamics and the increasingly                           Finance         Action              Plan          in       accordance                     with
diverse needs of society, Adira Finance understands                       OJK        Regulation                No.51/POJK.03/2017                       on          the
that sustainability is an irreplaceable foundation                        Implementation                    of       Sustainable                  Finance            for
for the Company's future growth. Adira Finance                            Financial Services Institutions, Issuers, and Public
believes that implementing sustainability values                          Companies. Through the SFAP, Adira Finance
is a long-term commitment to creating positive                            has determined 5 (five) pillars that serve as the
value for all stakeholders.                                               foundation for the Company in implementing
                                                                          sustainability practices for a period of five years
In achieving sustainability, support from all                             (2020–2024).
stakeholders       is    fundamental.         Adira   Finance
believes    that        harmonious     relationships      and             Since 2021, Adira Finance has also established a
collaboration between employees, consumers,                               sustainability performance matrix for the Consumer
business     partners,      communities,         and    other             Finance industry sector from the Sustainability
stakeholders are the main pillars for realizing                           Accounting Standards Board (SASB) in order to
positive changes that have a long-term impact.                            provide more specific information, particularly to
                                                                          investors, regarding sustainability issues that have
In 2023, Adira Finance remains committed to                               the most significant impact on the Company's
continuing its initiatives and commitments in                             financial performance, namely, consumer privacy,
running its business by taking into account                               data security, and selling practices.
principles that are aligned with the Sustainable
Development Goals (SDGs).




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        How We Do It [SEOJK F.1][GRI 3-1][GRI 3-2]
                 Focus Areas &                 Success Indicators
                                                                             2023 Target                     2023 Achievement
                 Commitments                      2020-2024

         Governance and Process             • Availability of a        Availability of 2022       The Company has published the 2022
         Building governance and              Sustainability Policy    Sustainability Report.     Financial Year Sustainability Report
         processes to establish the           which is a reference                                integrated with the 2022 Financial Year
         Sustainable Finance function         for all work units                                  Annual Report in March 2023.
         at ADIRA Finance                     of the Company in
                                              implementing SFAP;
                                            • Publish annual
                                              Sustainability Report.




         Internal Capacity                  • Building employee        • Implementation of        • Throughout 2023, training/seminars on
         Development                          awareness of               training/seminars          the topic of Sustainable Development
         Developing internal capacity         Adira Finance's            on the topic               Goals and Sustainable Finance for
                                              commitment to              of Sustainable             managers who have just entered in
                                              implementing               Development Goals          2023 were held on December 4-5 and
                                              Sustainable Finance        and Sustainable            6-7, 2023 with a total of 82 participants;
                                              and provide training       Finance for incoming     • Throughout 2023, e-learning
                                              in stages over the         managers in 2023;          modules on the topic of Sustainable
                                              course of 2021-2024      • Implementation of          Development Goals & Sustainable
                                              on topics such             e-learning on the          Finance for staff to assistant manager
                                              as sustainability,         topic of Sustainable       levels have been accessed and studied
                                              knowledge of               Development Goals &        by 4,534 employees;
                                              Sustainable Finance,       Sustainable Finance      • Throughout 2023, the Train the
                                              and industry learning.     for staff level up to      Trainers program related to financial
                                                                         assistant manager          literacy and sustainable finance has
                                                                         with a target of 4,000     been attended by 15 trainers from
                                                                         participants;              9 regions;
                                                                       • Implementation of        • The Company has finished developing
                                                                         TTT program related        financial literacy and sustainable
                                                                         to financial literacy      finance modules for new employees;
                                                                         and sustainable          • The Company has also started to
                                                                         finance to prepare         build awareness on Carbon Offset by
                                                                         trainers in each           holding mini talk shows on the topics
                                                                         region;                    of "Care for my Earth", "Polluted Air,
                                                                       • Availability of            Threatened Climate", and also initiated
                                                                         financial literacy and     the Carbon Offset Project.
                                                                         sustainable finance
                                                                         modules for new
                                                                         employees.

         Sustainable Financing &            • Reviewing financing      • Having an electric       • The Company has an electric vehicle
         Financial Literacy                   policies and               vehicle financing          financing policy. Total new financing
         Designing sustainable                developing financing       policy;                    for electric vehicles as of December
         financing programs and               guidelines that          • Conducting                 31, 2023 was IDR186.5 billion, increased
         increasing financial literacy        incorporate social,        marketing programs         significantly compared to only IDR29
         and inclusion activities as one      environmental, and         for financing              billion on December 31, 2022;
         of the supports for national         industrial aspects;        environmentally          • Total financing value based on 17
         development                          These guidelines           friendly products and      Sustainable Development Goals as
                                              will be in effect          marketing programs         of December 31, 2023 was IDR14,416
                                              beginning in 2023;         aimed at consumers         trillion;
                                            • Beginning in 2023,         in accordance with       • As of December 31, 2023, Adira Finance
                                              financial assistance       the 17 SDGs;               has collaborated with 26 electric
                                              will be provided to      • Cooperating with 10        motorcycle brands with total bookings
                                              consumers whose            electric motorcycle        of 3,967 units or IDR66.4 billion.
                                              activities are related     brands.
                                              to the Sustainability
                                              business;
                                            • Financial Inclusion
                                              and Financial
                                              Literacy Program in
                                              accordance with OJK
                                              regulations.




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




       Focus Areas &            Success Indicators
                                                                        2023 Target                            2023 Achievement
       Commitments                 2020-2024

Responsible Workplace         • Implementing energy          • Plastic and styrofoam             • The Company has implemented a
Management                      saving programs                abstinence                          policy of bringing your own cutlery,
Upholding environmental         such as changing the           movement;                           using your own water bottle, and
standards in the use            operational hours            • Saving 2% on                        utilizing 1-sided paper reuse in all of
or utilization of natural       of lighting and air            electricity, convert                the Company's working areas.
resources through designing     conditioning.                  to LED lamp, saving               • The Company managed to record
responsible workplace                                          the use of water                    electricity costs 4% lower than
management programs                                            tap and conduct                     budget and installed solar panels in 5
                                                               saving electricity                  branch office buildings owned by the
                                                               competition in the                  Company.
                                                               Company's business                • The Company has carried out Emission
                                                               networks;                           Tests in 6 cities namely Yogyakarta,
                                                             • To have waste                       Bogor, Jakarta, Bekasi, Cikarang
                                                               management                          and Makassar for 1,356 motorcycles
                                                               standard (among                     and 284 cars at a total cost of IDR85
                                                               others on paper                     million.
                                                               waste);                           • The Company has carried out Safety
                                                             • To reduce the use of                Riding Training in Medan, Palembang,
                                                               paper;                              Denpasar, Surabaya, and Bandung
                                                             • To conduct emmision                 with a total cost of IDR75 million.
                                                               test and safety riding
                                                               training.

Implementation of             • Participating in             • Implementation of                 • The Company has organized Adira
Corporate Social                and support the                Adira Festival 2023;                Festival in 5 major cities namely
Responsibility                  Corporate Social             • Implementation of                   Medan, Surabaya, Yogyakarta,
Contributing to the             Responsibility                 Festival Pasar Rakyat               Jakarta, and Makassar with a total
improvement of the              program, which                 2023;                               cost of approximately IDR1.5 billion.
welfare of the surrounding      includes:                    • Implementation                      Adira Festival is Adira Finance's 33rd
community by developing         a. Community and               of reforestation                    anniversary celebration event aimed
Corporate Social                   cultural activities,        activities;                         at Sahabat and is a collaborative
Responsibility programs            such as holding           • Direct assistance to                event between Adira Finance and the
                                   Local Creative              disaster victims;                   ecosystem such as dealers, business
                                   Festival;                 • Health assistance to                partners, employees and families.
                                b. Environmental               the society in need;              • Festival Pasar Rakyat is part of the
                                   preservation              • Scholarship for the                 Adira Festival which is an event that
                                   activities in               the employee;                       is intensified to provide a platform for
                                   the Company's             • Education activities                financial education and literacy for
                                   operational area;           for students of                     MSMEs. This event is in collaboration
                                c. Disaster quick              Vocational High                     with the Sharia Economic Society
                                   response and                School;                             (MES) and has been held in 5 major
                                   assistance for            • Increment of electric               cities namely Medan, Surabaya,
                                   disaster victims;           motorcycle financing                Yogyakarta, Jakarta, and Makassar
                                   and                         portions.                           which was attended by more than 600
                                d. Education and                                                   MSMEs.
                                   health.                                                       • The Company has planted trees in
                                                                                                   9 cities with a total cost of IDR150
                                                                                                   million.
                                                                                                 • As of December 31, 2023, the Company
                                                                                                   has distributed direct assistance to
                                                                                                   disaster victims amounting to IDR156
                                                                                                   million.
                                                                                                 • The Company has distributed Health
                                                                                                   assistance program through Increso
                                                                                                   of IDR360 million until December 31,
                                                                                                   2023.
                                                                                                 • The Company has distributed
                                                                                                   scholarships amounting to IDR585
                                                                                                   million for approximately 76 students.
                                                                                                 • The Company has held 2 financial
                                                                                                   literacy activities with a total of 244
                                                                                                   participants and a cost of IDR35
                                                                                                   million. In addition, the Company also
                                                                                                   built digital libraries in 10 locations
                                                                                                   throughout Indonesia at a cost of
                                                                                                   IDR240 million.
                                                                                                 • As of December 31, 2023, the Company
                                                                                                   has provided subsidies for financing
                                                                                                   electric motorcycles amounting to
                                                                                                   IDR5 billion for approximately 2,036
                                                                                                   units of electric motorcycles and
                                                                                                   subsidies for financing electric bicycles
                                                                                                   amounting to IDR606 million for
                                                                                                   approximately 330 units of electric
                                                                                                   bicycles.




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        Organizational Structure of Adira Finance Sustainable Finance Committee [GRI 2-14]



                                                                 Sustainability Head
                                                                    Swandajani Gunadi
                                                                       Harry Latif
                                                                     Denny Riza Farib




                                                                                                                       Sustainability
                                                   Sustainability                        SF Product
                     CSR                                                                                               Governance &
                                                    Operation                             Specialist
                                                                                                                        Reporting


           (Brand & Communication               (Sustainability WorkTeam)       (Risk Management, Marketing &      (Finance, Corporate Planning
                   Division)                                                           Portfolio Division)        Strategy, Corporate Secretary &
                                                                                                                  Investor Relations Division, and
                                                                                                                      Compliance & AML Unit)



        Stakeholder Engagement
        Stakeholder engagement has been the basis of Adira Finance's Sustainability Report preparation process.
        We believe that sustainability can only be achieved through open collaboration with various parties involved
        in and related to the Company's operations.


        Through this matter, Adira Finance expects to gain deeper insights into the challenges and opportunities
        faced and how the Company can have a positive impact on all stakeholders. Adira Finance will then design
        a more accurate and customized sustainability strategy.


        To achieve this goal, Adira Finance adheres to the following principles: [GRI 3-1]
                          Inclusivity                                   Materiality                               Responsive

         Stakeholders are involved as parties who       This stakeholder engagement process         The process of monitoring changes in
         have a direct interest in the business,        helps Adira Finance to identify and         the environment in which the Company
         and those who are affected by the              manage emerging issues.                     operates in order to ensure that issues
         Company's business and operations.                                                         of concern to stakeholders can be
                                                                                                    managed continuously.


        Adira Finance actively communicates with stakeholders, including consumers, employees, shareholders,
        non-governmental organizations, and the government, while preparing the Sustainability Report, using a
        variety of methods such as the Investor Newsletter, analyst meetings, conference calls, and others. Through
        these various methods, Adira Finance is able to understand the topics and issues that stakeholders are
        concerned about, which will then serve as valuable input in shaping the Company's strategy and decisions.


        Identification of Stakeholders [SEOJK E.4] [GRI 2-29]

                                          Key Topics and                                         Approach
              Stakeholders
                                        Stakeholder Needs       Engagement Method                Objective                  Frequency

         Shareholders &              Economic                  • Public Expose            Conveying the             • Minimum once
         Investors                   Performance               • GMS                      Company’s                   per year for Public
                                                               • Annual and               performance                 Expose, GMS, as
                                                                 Sustainability Report                                well as Annual and
                                                               • Investor Meeting                                     Sustainability Report.
                                                                                                                    • Investor Meetings
                                                                                                                      are held at least once
                                                                                                                      every month. In 2023,
                                                                                                                      there have been 15
                                                                                                                      investor meetings.




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                                                        Highlights               Report         Profile     Discussion      Governance     and Social        Data
                                                                                                           and Analysis                  Responsibility




                          Key Topics and                                                    Approach
    Stakeholders
                        Stakeholder Needs        Engagement Method                          Objective                            Frequency

Business Partner                             Regular Meeting                   • Maintaining good                         Minimum once every
                                                                                 relationship;                            quarter
                                                                               • Joint Marketing
                                                                                 Activities.

Government and         Regulation &          • Report;                         Maintaining good                           Planned regularly
Regulator              Compliance            • Permits/License;                relationship
                                             • Consulting.

Employees              • Engagement,         • Meeting, Training and           • Increasing employee                      • Planned regularly;
                         competency            Education;                        competency and                           • Once a year.
                         improvement;        • Employee                          knowledge;
                       • Level of Employee     Satisfaction Survey.            • As a forum for
                         Engagement and                                          employees to
                         Satisfaction with                                       provide input for the
                         the Company.                                            Company.

Consumer                                     • Providing customer              • Serving requests                         • Branch office services
                                               service through                   for information,                           on working days &
                                               branch offices, call              providing services                         hours;
                                               centers, WhatsApp                 needed, or receiving                     • Services via call
                                               chat, e-mail and                  complaints;                                center, e-mail,
                                               social media;                   • Financial literacy                         Whatsapp chat and
                                             • Customer Gatherings;              education, products &                      social media are
                                             • Adira Finance's                   services;                                  available 24/7;
                                               official social media;          • Providing information                    • As needed, carried
                                             • Customer satisfaction             and education about                        out at the branch
                                               survey.                           finance, products and                      office level;
                                                                                 services;                                • Information and
                                                                               • Receiving questions                        educational materials
                                                                                 or complaints from                         are posted no later
                                                                                 consumers or the                           than once every 3
                                                                                 public;                                    days;
                                                                               • Surveys conducted                        • Questions and
                                                                                 to monitor customer                        complaints are
                                                                                 satisfaction.                              responded to within
                                                                                                                            a maximum of 24
                                                                                                                            hours;
                                                                                                                          • Customer satisfaction
                                                                                                                            survey is conducted
                                                                                                                            once per year.

Non-Governmental                             CSR Program.                      Maintaining good                           As needed.
Organizations (NGOs)                                                           relationship.

Local Community                              • Adira Finance's                 Providing support                          Planned regularly every
                                               CSR Program for                 to the Company's                           year at least once per
                                               Indonesia;                      ecosystem, community                       year for each activity.
                                             • Community                       and surrounding
                                               meetings;                       communities in the
                                             • Community Visits;               development and
                                             • Face to face;                   improvement of their
                                               interaction.                    lives.

Media                                        •    Media Updates;               Providing the latest                       • Planned regularly
                                             •    Partnerships;                information regarding                        quarterly and
                                             •    Press conference;            programs and                                 annually. (Media
                                             •    Media Visits;                activities, as well as the                   Update, Media Visit);
                                             •    Press conference.            performance of the                         • Planned based
                                                                               Company.                                     on implemented
                                                                                                                            Company programs
                                                                                                                            (Partnerships, Press
                                                                                                                            Releases, Press
                                                                                                                            Conferences).

Industry Association   • Industry            • Meeting;                        • Obtaining the latest                     Planned regularly.
                         performance;        • Gathering.                        information on
                       • Industry-related                                        industrial conditions;
                         regulations.                                          • Serving as a forum for
                                                                                 conveying aspirations
                                                                                 to Regulators.




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                                                               With a commitment to always strive
                                                               for     business     activities       based       on
                                                               sustainability principles, Adira Finance

        About This Report                                      continues to prepare its Sustainability
                                                               Report for the 2023 reporting year, in
                                                               accordance with the Company's values.
                                                               In    this    Sustainability      Report,       Adira
                                                               Finance discusses various aspects of the
                                                               Company's sustainability performance,
                                                               including its strategies and policies
                                                               for conducting sustainable operations.
                                                               Information        on        Adira      Finance's
                                                               sustainability      performance          will     be
                                                               available to all stakeholders and will
                                                               play an important role in supporting the
                                                               company's sustainability and business
                                                               activities.

        Adira Finance discusses various aspects of             In line with the government's plan to
        the Company’s sustainability performance,              achieve various outcomes in line with the
        including its strategies and policies for
                                                               Sustainable Development Goals (SDGs),
        conducting sustainable operations.
                                                               Adira Finance will regularly publish a
                                                               sustainability     report    every      year.    The
                                                               Sustainability Report presented is also a
                                                               form of Adira Finance's compliance with
        This Sustainability Report                             government         regulations,        specifically
        has been prepared to provide                           POJK No.51/POJK.03/2017 concerning the
        an in-depth view of Adira                              Implementation of Sustainable Finance
                                                               for Financial Services Institutions, Issuers,
        Finance’s achievements,                                and Public Companies.
        challenges, and initiatives
                                                               The content of this Report is about
        in fulfilling its sustainability
                                                               Adira    Finance's      overall      sustainability
        commitments in various                                 performance,        social     activities,       and
        aspects of the Company’s                               operations for the period of            January 1,
                                                               2023 - December 31, 2023. In this report,
        business.                                              there are no significant changes to
                                                               the principles, structure, or scope of
                                                               reporting, and no restatement of data
                                                               or information that were reported in
                                                               previous reports. [GRI 2-4]




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                                                     Highlights                Report      Profile     Discussion    Governance     and Social        Data
                                                                                                      and Analysis                Responsibility




Technical Standards for Reporting                                 has been separately audited by an independent
This Sustainability Report has provided reports                   external auditor, in particular financial data and
and information cited in the GRI content index for                information that is also included in the Adira
the period of January 1, 2023 - December 31, 2023,                Finance Annual Report.
as well as OJK Regulation No.51/POJK.03/2017 on
the Implementation of Sustainable Finance for                     This report has not been subject to an independent
Financial Services Institutions, Issuers, and Public              assurance process. The assurance process in this
Companies. As a reference in the preparation                      report is carried out by the Company internally.
and selection of material topics in this report,                  However, an assurance process on the financial
the Company uses the Sustainability Accounting                    statements has been carried out by the auditing
Standards Board (SASB) criteria for the consumer                  firm Imelda and Partners, the statement of which
finance industry sector. In order to facilitate the               can be found on page 499-506. [SEOJK G.1][GRI 2-5]
reader's understanding of the report content with
GRI standards indicators, Adira Finance provides a                Determining Materiality : Topics of
cross-reference index of report content with POJK                 Importance to Our Stakeholders [GRI 3-1]
criteria and GRI standards, which can be found on                 In preparing the Sustainability Report, Adira
page 659-662. [GRI 2-3] [GRI 2-4]                                 Finance understands the importance of presenting
                                                                  data and information in a relevant, complete, and
Ensuring the Report Credibility                                   detailed manner. In this way, the Sustainability
As of 2023, Adira Finance has not conducted                       Report can be useful for the development of the
an   independent     verification   process   for    its          Company, and can also provide all the information
Sustainability   Report.   However,     during      the           needed by stakeholders.
preparation process of the Sustainability Report,
all data and information included can be assured                  Based on this, Adira Finance has carried out a series
of accuracy and credibility as it has undergone                   of processes to identify material topic aspects
an internal review process by the Adira Finance                   by incorporating the Sustainability Accounting
Sustainability Report team and has used data that                 Standards Board (SASB) criteria for the consumer



                                                                                                                                                                441
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Page 446
        finance industry sector based on the SASB Sustainability Industry Classification System. The SASB is a
        standard for sustainability accounting that includes thematic criteria that have been considered in the
        principles:
        •         Global Applicability;
        •         Financial Materiality;
        •         Industry-specific Standard Setting.


        Through the review of material topics aligned with the topics and criteria of the SASB Standard for
        Consumer Finance (SASB Sustainability Industry Classification System), Adira Finance expects to be able
        to present a broader and more comprehensive Sustainability Report that contains a variety of issues that
        are central, closely related to the Company’s activities in the multifinance sector, and relevant to priority
        topics for stakeholders. Presentation of the data in accordance with the SASB matrix up to the end of 2023
        is still in the process of data collection.


              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




        In this regard, the aspects that are of major concern (material in nature), both to stakeholders and Adira
        Finance, are: [GRI 3-2][GRI 3-3]


                                                                                                               Boundaries and Relevancy
            No.                                      Material Topics
                                                                                                                          Business
                                                                                                    Adira Finance                            Communities
                                                                                                                          Partner

             1.              Financial Performance                                                       √                    √                      -

            2.               Financing portfolio and contribution to the National Economic               √                    √                     √
                             Recovery

            3.               Labour, competence and employee welfare                                     √                     -                     -

            4.               Responsible Lending, Financial Literacy and Education, and                  √                    √                     √
                             Consumer and Community Protection

            5.               Selling Practice and Product Information Clarity                            √                     -                    √

            6.               Customer Privacy                                                            √                    √                     √

            7.               Data Security                                                               √                    √                     √

            8.               Community Development Programme (social contribution)                       √                     -                    √




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                                                       Highlights                Report      Profile     Discussion    Governance     and Social        Data
                                                                                                        and Analysis                Responsibility




Scope, Reporting Boundaries, and Data                               Further Information and Feedback [GRI
Reporting                                                           2-3]
In preparing the Sustainability Report, Adira                       Adira Finance recognizes that there are still
Finance   collected       data   on     the    Company's            limitations in the production of this Sustainability
sustainability performance throughout 2023, both                    Report. For this reason, we welcome various
quantitatively and qualitatively, both internally and               inputs, suggestions, and feedback from readers,
externally. The boundaries and scope presented                      addressed to:
include the head office and all business networks
spread across Indonesia. [GRI 2-2]                                  PT Adira Dinamika Multi Finance Tbk
                                                                    Corporate Secretary
The data collection and reporting standards have                    Millennium Centennial Center 59th Floor
been adapted to the general standards for each                      Jl. Jend. Sudirman No.Kav. 25, RT.10/RW.1,
sustainability topic. This makes the Adira Finance                  Kuningan, Karet, Setiabudi, South Jakarta
Sustainability     Report    relevant    and    generally           Jakarta 12920, Indonesia
applicable. The financial data reported in the                      Tel.        : (62-21) 39733232
sustainability report is prepared in accordance with                Fax.        : (62-21) 5296-4158
the Indonesian Financial Accounting Standards                       E-mail      : af.corsec@adira.co.id
(PSAK).   As     for   sustainability   data   reporting,           Website : www.adira.co.id
Adira Finance refers to the Financial Services
Authority Regulation No.51/POJK.03/2017 on the
Implementation of Sustainable Finance. Adira
Finance also implements ISO 26000 as a reference
in carrying out community development activities.




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                                                               Social Issues Concerning the
                                                               Impact of Company Activities
                                                               Relevant to The Company's

        Social Responsibility                                  Business, As Well As Social and
                                                               Economic Risks Concerning the

        In The Field of
                                                               Company's Business Activities
                                                               Adira Finance realizes that to achieve


        Community
                                                               sustainability, the Company must have
                                                               goals   and    targets     that   are   aligned


        Development
                                                               and     balanced      between       economic,
                                                               environmental, and social performance.
        [SEOJK F.23] [SEOJK F.25]                              Therefore, in carrying out its business
                                                               activities, the Company always strives to
                                                               produce positive performance that not
                                                               only focuses on business success but also
                                                               on how the Company can provide broad
                                                               benefits and bring added value to society.

        The Company believes that the business                 Adira    Finance      is     committed       to
        partnership program has great benefits                 sustainably      implementing           various
        for small businesses, as it can improve
                                                               Social and Environmental Responsibility
        business sustainability and capacity in
        areas including market, capital, technology,           (TJSL) programs. Adira Finance always
        management, and entrepreneurship.                      collaborates with stakeholders to run
                                                               various programs that aim to improve
                                                               and develop environmental, social, and
        Adira Finance is committed to                          economic sustainability while improving
        continuously implementing                              the quality of life in the community.
        various corporate social
                                                               With the TJSL program, Adira Finance
        responsibility (CSR) programs                          is also committed to progressing and
        that provide positive                                  growing with the people of Indonesia,
                                                               which is implemented in the form of
        benefits in order to foster
                                                               a business partnership program. This
        harmonious relationships                               program is in line with the Company's
        with stakeholders. The                                 strategy as it can generate efficiency and
                                                               synergy among resources owned by the
        Company implements this                                partnering parties.
        through various social and
        environmental responsibility                           The     Company       believes      that   the
                                                               business      partnership     program      has
        (TJSL) programs in accordance                          great benefits for small businesses, as
        with its brand promise of                              it can improve business sustainability

        “Sahabat Setia Selamanya                               and capacity in areas including market,
                                                               capital, technology, management, and
        (Forever Loyal Friend).”                               entrepreneurship.     The     Company      also




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                                               Highlights                Report      Profile     Discussion    Governance     and Social        Data
                                                                                                and Analysis                Responsibility




continuously assists in the development of the              Finance always ensures compliance with various
small business sector, as MSMEs are the driving             relevant regulations, so there are no complaints or
force behind national economic growth in the                violations received by the Company.
future.
                                                            Stakeholder Involvement in the
Due Diligence Method and Scope                              Implementation of Social and
Formulation                                                 Community Responsibility Programs,
Adira Finance is always committed to creating TJSL          Social Issues and Relevant Stakeholders,
programs that can provide maximum benefits and              Stakeholder Engagement Mechanisms,
can be widely felt in accordance with the needs             Community Involvement, and
of the community. For this reason, the Company              Complaints Reporting [SEOJK F.24]
always collaborates with various stakeholders in            Adira Finance always maps stakeholders who
reviewing and formulating various TJSL programs.            are directly involved with and affected by the
This is due to the fact that the Company realizes           Company's business activities. Mapping is carried
that stakeholders play an important role in the             out with the participation of stakeholders who
progress and sustainability of the Company's                are identified based on proximity and the amount
business.                                                   of interest (power) that can influence and be
                                                            influenced by each other.
This is implemented by the Company through the
discussion of due diligence results and the review          Stakeholders who are affected or influential, are
of regulations regarding social and community               at the same time stakeholders who are relevant
development with related work units. Adira                  to social issues in the Company, which include




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        Customers,        Shareholders/investors,              Regulators,   TJSL Program Targets and Plans for
        Suppliers, Employees, and Local Communities.                         Social and Community Development
        Adira Finance involves the community and other                       In 2023, the Company has set targets for the
        stakeholders in the implementation of TJSL on the                    implementation of TJSL in the field of social
        Company's social issues. The Company owns seven                      and community development in accordance
        important social issues: Economic Performance,                       with the policies set by management. With
        Product Portfolio and Credit Quality, Customer                       the TJSL implementation target, the Company
        Information        Protection,      Company            Reputation,   strives to ensure that social and community
        Education        and     Training,      Diversity       and   Job    development can be carried out in an appropriate
        Opportunities, and Local Communities.                                and measurable manner. Various TJSL programs
                                                                             include the Adira Peduli program, the cooperation
        Benefits of TJSL Initiatives in the Field of                         program with Increso, blood donation, the Adira
        Social and Community Development for                                 Finance Scholarship Program, the Adira Finance
        Company and Stakeholders [FS13]                                      Market Friends Program, and the Creating Shared
        Adira Finance has a strong commitment to                             Value (CSV) program.
        implementing various policies and programs that
        can make a real contribution to all stakeholders,                    Adira Finance also carries out other TJSL activities,
        both socially, economically, and environmentally.                    such as educational activities to increase the
                                                                             financial literacy of community groups and social
        Various efforts of policies and programs that have                   activities that directly benefit the community.
        been carried out by the Company are expected
        to provide positive benefits to the community                        Social and Community Responsibility
        as well as to build harmonious and constructive                      Management Activities and
        relationships        through        good      and        intensive   Achievements in 2023 [GRI 203-2] [GRI 413-1]
        interactions with all stakeholders. This aims to                     Adira Finance always involves customers, partners,
        create a mutual understanding of various issues                      and employees in carrying out its TJSL programs,
        arising in relation to the Company's activities.                     which refer to 3 main pillars, namely Sahabat Lokal,
        The Company believes that harmonious and                             Adira Peduli, and Adira Finance’s CSR Partners.
        constructive relationships will enhance the growth
        and development of Adira Finance's business                          Sahabat Lokal
        sustainability in the future.                                        Sahabat lokal is a form of Adira Finance's
                                                                             contribution through TJSL activities in improving
        The Company's active contribution in the field of                    and empowering the economy, as well as improving
        sustainable social and community development                         the quality of life of the community. This is a form
        is   realized     through       the     implementation          of   of Adira Finance's commitment that the success of
        TJSL programs in the social, economic, and                           the Company's sustainability achievements must
        environmental fields. The Company will provide                       also be felt in the improvement of community
        a positive contribution from the implementation                      welfare.
        of TJSL to the improvement of the welfare and
        economic development of stakeholders, especially                     Adira   Finance   conducts    various    innovations
        the community around the operational area. This                      and approaches to empowerment programs so
        is conducted by Adira Finance by carrying out                        that the Company can provide benefits widely,
        various social investments through TJSL programs,                    maximally, and in accordance with community
        including both conditional ones such as natural                      needs. For this reason, the Company carries
        disaster relief and long-term investments such as                    out various implementations of Sahabat Lokal
        support for the development of micro, small, and                     activities covering a number of fields, namely
        medium enterprises (MSMEs).                                          empowerment of the tourism sector, culture, local
                                                                             wisdom, MSMEs, and financial literacy.




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Programs that are routinely carried out by Adira                   Improve Prosperity." Considering this fact, Adira
Finance every year and are featured in the Sahabat                 Finance continuously gives appreciation and
Lokal   pillar    include    empowerment       activities          encouragement to MSME players to maximize
focused on tourism, culture, local wisdom, and                     their business potential through the Festival
MSMEs. The activities carried out include:                         Kreatif Lokal.


Festival Kreatif Lokal                                             The Festival Kreatif Lokal consists of a series of
The Festival Kreatif Lokal is Adira Finance's TJSL                 activities aimed at improving the competitiveness
program     to    encourage     community     economic             of creative economy MSMEs. In the Festival
growth by promoting the MSMEs sector with the                      Kreatif Lokal program, Adira Finance provides
theme     #MajuBersamaSahabat.         The     program,            training for MSMEs related to digitalization and
which was initiated in 2018, previously known as                   online marketing tips and tricks. In addition, the
the Local Enchantment Festival, has entered its                    Empowered Partnership (Keday) or AXI agent was
fifth year of implementation. In 2023, the Festival                also introduced.
Kreatif Lokal was again organized by Adira Finance
at the Adira Festival 2023 event, which included                   This program is also in line with the program of
cultural exhibitions, regional arts, and local music               the Ministry of Tourism and Creative Economy of
performances. In addition, Adira Finance also has                  the Republic of Indonesia (Kemenparekraf RI) in
the Festival Pasar Rakyat, which provides a platform               an effort to drive the economy in the tourism and
for MSME players to promote local products in                      creative sectors. In its implementation, this activity
bazaar concepts such as the Jakcloth fashion bazaar,               was established in strategic cooperation with
culinary bazaar, and craft bazaar.                                 the Ministry of Tourism and Creative Economy
                                                                   of the Republic of Indonesia. From this FKL
Adira Finance realizes that MSMEs play an                          activity, it shows that Adira Finance has a strong
important        role   in   accelerating    Indonesia's           commitment to always support the government's
economic growth. This is in line with the                          efforts towards the fulfillment of sustainable
Company's vision of "Creating Shared Value to                      development goals.




        Adira Peduli


   The Adira Peduli Program is an extension of                     Adira       Finance        responds             to     and        actively
   Adira Finance's TJSL initiative to provide direct               implements care for victims of Indonesian
   assistance to communities affected by various                   natural disasters, environmental disasters, and
   natural disasters and to improve the quality of                 other emergencies that occur in Indonesia. Food
   life in communities surrounding operations.                     packages, blankets, funds, and other assistance
   This program conducts a variety of activities,                  tailored to the needs of disaster victims in each
   including targeting assistance to employees                     location are among the aids provided by Adira
   and environmental preservation activities in the                Finance Peduli.
   Company's operations.
                                                                   In 2023, the Adira Finance Peduli Program
                                                                   distributed aid to disaster victims with a total
                                                                   value of IDR156,500,000.




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                 Adira Finance Sharia Distributed 800 Packages of Bags and
                 Stationery in CSR Activities at Jakarta Fair Kemayoran

             As a form of concern for the education world,                  This CSR program activity began by showcasing
             Adira Finance held CSR activities with the                     the various skills of the recipient children,
             organizers of the Jakarta Fair Kemayoran,                      ranging from musical performances, drama,
             focusing on social activities for children with the            regional   arts,   and   others.   Followed    by   a
             theme "Sharing is Beautiful, Together Building                 ceremonial handover of goodie bags from
             the Country." The program, which took place on                 various companies participating in corporate
             July 3 and 5, 2023, at JiExpo, was attended by                 social responsibility (CSR) activities, one of which
             more than 800 children.                                        was Adira Finance Sharia. On this occasion,
                                                                            Adira Finance Sharia gave them a backpack
             The participants of the CSR program came from                  containing books and stationery.
             various foundations and orphanages, consisting
             of: SLBN 10 Jakarta, YPLB Nusantara, Griya Bina                Mr. Yusron, as Head of Adira Finance Sharia, was
             Karya ABK MSME Foundation, Difabel Mandiri                     also present and expressed his enthusiasm and
             Indonesia       Foundation,        Adinda         Orphanage,   gratitude for Adira Finance Sharia's involvement
             Amal Mulia Foundation, PA Kampung Melayu,                      in CSR activities held by Jakarta Fair Kemayoran
             C13 English Club Learning House, Huma Rumil                    every year. In addition, this activity was also
             Community, Al Hasanat Orphanage, Bakti Nurul                   attended by Mr. Krisdianto, the Head of the
             Jannah Orphanage, PSAA Van Der Steur, PETA                     Jabodetabek Region of Adira Finance.
             Foundation, and Putri Kasih Foundation.
                                                                            Additionally,   the   children     were   invited   to
             This program is Adira Finance Sharia's second                  tour the area at all booths at the Jakarta Fair
             year of CSR activities at the Jakarta Fair                     Kemayoran, one of which was the main booth
             Kemayoran. The activity was carried out as a                   of Adira Finance using the wara-wiri bus facility.
             form of support to improve welfare, especially                 It is expected that the assistance that has been
             for the children involved in the CSR activities of             provided will be able to provide benefits for the
             the 2023 Jakarta Fair Kemayoran.                               children's future who attend this CSR activity at
                                                                            the Jakarta Fair Kemayoran.




        Adira Finance’s CSR Partners                                        various health programs, both preventive and
        It is important for Adira Finance to take this into                 promotional. In its implementation, Adira Finance
        account and raise public awareness about the                        provides health assistance, particularly to the
        quality of individual health. The Company believes                  less fortunate. Adira Finance offers a variety of
        that good health quality will have an impact on the                 assistance, including medical expenses such as
        quality of superior human resources that will be                    operating costs, examinations, free medicines,
        useful for building the nation in the future. For this              and others.
        reason, Adira Finance routinely carries out TJSL
        activities in the health sector every year under the                The CSR Partner Program also works with Increso,
        CSR partner pillar.                                                 a social association comprised of all Adira Finance
                                                                            employees. Increso is a forum for employees to play
        This program is also in line with the government's                  an active role and make a positive contribution
        efforts to achieve the Sustainable Development                      outside of the Company's business activities that
        Goals (SDGs). This form of activity is routinely                    is spread across all Adira Finance branch offices.
        implemented          by    the     Company         by    holding




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Increso   collected        funds    from   Adira    Finance           Throughout 2023, donations made by Adira Finance
employees, which were then channeled directly                         employees to Increso were IDR1,378,771,440, which
to the community in the form of various programs                      was smaller than IDR1,379,357,440 in 2022.                                        In
such as mass medical treatment, social services,                      2023, Increso has provided medical assistance
financing operations for the underprivileged, and                     for 18 patients, with costs incurred amounting
others. In addition, Adira Finance, in collaboration                  to IDR250,402,343, compared to IDR94,997,242
with social partners, implements educational                          in 2022. Increso's financial statements are also
programs by providing scholarships to the children                    audited annually by a public accounting firm
of employees who excel academically in tertiary                       registered with the Financial Services Authority.
institutions.



       Through Increso, ADIRA Spreads Kindness
       to the Community

   ADIRA        realizes     that    the   progress     and           Finance's collaboration as "mission partner"
   growth of the Company's business should                            with the Lions Indonesia Foundation and is
   also   bring     extensive       benefits   to    society.         supported by the Lions Club International
   The Company is committed to conducting                             Foundation, Increso, Lions clubs throughout
   various beneficial programs, one of which is                       Indonesia, and other donors.
   through Increso, a platform for employees to
   actively contribute by implementing various                        The Lions Halfway House serves pediatric
   social and health programs. This is also in line                   patients undergoing cancer treatment and
   with the commitment of 'Adira Finance for                          care under the age of 18 who are members of
   Indonesia', contributing to improving the lives                    BPJS, and must be accompanied by a parent or
   of Indonesians and continuing to innovate to                       legal guardian. Facilities available at the shelter
   help Indonesians become better and achieve                         include free lodging, free transportation to the
   prosperity, by developing various community-                       hospital, and free meals for patients and their
   based corporate social responsibility programs.                    companions.


   One of Adira's commitments through Increso                         Furthermore, the Company also conducts a
   is implemented through collaboration with the                      series of charitable activities through Adira
   Lions Indonesia Foundation in establishing the                     Finance and Increso programs. Adira's various
   Lions Halfway House for children with cancer.                      efforts are reflected in the picture below.
   This shelter program is the result of Adira




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        Financial Literacy [FS16]
        Adira Finance recognizes the importance of                              community can determine financial products and
        educating the public on financial management                            services wisely and have good financial knowledge,
        knowledge. The Company believes that the key                            which in turn will assist the community in their
        to improving people's welfare is the growth of                          efforts to improve their welfare.
        financial literacy. As a company engaged in the
        financing industry, financial literacy is important                     The Company always wants to ensure that its
        as it is the basis for each individual's financial                      activities have a great impact on society. Therefore,
        management or planning decisions. A high level                          Adira Finance collaborates with partners who
        of financial literacy will be able to shape good                        have been certified as CFPs (Certified Financial
        financial behavior and management so that                               Planners)     and     thus      have   the   capacity    and
        people can avoid various financial difficulties.                        capability to provide sound financial management
                                                                                education and financial planning strategies.
        In 2023, Adira Finance re-implemented various
        programs related to financial literacy that are                         In 2023, Adira Finance carried out the Financial
        more focused on women, housewives, MSMEs,                               Literacy Webinar Program in 5 batches at each of
        students, teachers, and lecturers. The Company                          the Company's regional points through the online
        hopes that with this financial literacy program, the                    method:



        Financial Literacy Program Realization In 2023
                                                                                                                         Total Realization
                     Activities                                         Program Details
                                                                                                                               (IDR)

         Financial Literacy for MSMEs        Financial literacy specifically for general MSMEs aims to support                    6,000,000
                                             them in managing their finances properly

         Financial Literacy for Women        Financial literacy specifically for married women so that housewives                 11,000,000
                                             or housewives who have homemade businesses can manage their
                                             finances properly

         Financial Literacy for General      Financial Literacy specifically for the General Public so that they are              15,000,000
         Public                              aware of financial plans and have started managing their finances
                                             as early as possible

         Financial Literacy for TTT          Teaching internal trainers on financial literacy materials as a                        31,111,104
                                             provision for trainers to be able to disseminate the information
                                             around the community

         Financial Literacy for Students     Financial Literacy specifically for students so that they can                        15,000,000
                                             understand that managing money from an early age is very
                                             important for the future




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   Adira Finance Sharia Organized Literacy Corner Activity as a Form of
   Financial Literacy Education in accordance with Sharia Guidelines

   Adira Finance strives to consistently implement                   Finance,” this activity was able to open the
   various     financial   literacy    efforts   for    the          general public's eyes to insights regarding
   community, one of which is related to sharia                      sharia financial products and services, as well
   financial     management.          Sharia     Financial           as distinguish them from conventional financial
   Literacy is a process of understanding related to                 systems.
   financial management, both financial products
   and services, as a first step to face a financial                 The financial literacy discussion material was
   challenge and achieve a better life by applying                   delivered by Dr. Sugianto, MA, as the Daily
   the concept of Sharia finance in accordance                       Chairperson of the Regional Management
   with Islamic law, such as the prohibition of usury                of the Sharia Economic Society (PW MES) in
   and gambling.                                                     North Sumatra. In this activity, there were also
                                                                     participants from various MSME representatives
   In supporting the improvement of understanding                    at Adira Festival Medan, Sharia Stores, and Axi
   of Sharia finance for the community, especially                   Sharia Partners.
   for business activist/MSMEs, Adira Finance,
   through its Sharia Business Unit (Adira Finance                   With the high enthusiasm from the participants,
   Sharia), held Literacy Corner activities at the                   this activity is expected to be a forum to increase
   2023 Adira Festival event held in 5 different                     new knowledge, especially for business people
   cities. Medan became the first city to implement                  and MSMEs, in facing the challenges of the
   financial education activities. With the theme                    global economy based on Sharia financial
   "Knowledge Literacy Based on Sharia Global                        concepts and principles.




TJSL Award for Social and Community Fields
Adira Finance, through its TJSL program, has won awards including the Indonesia CSR Awards 2023,
organized by Warta Ekonomi for the Multifinance Category, as the "Indonesia Best CSR Award 2023 with
Outstanding Program in Developing Socio-Economic Society."


Budget/Costs Expended
In 2023, Adira Finance channeled costs for the implementation of TJSL activities in the field of social
community development, reaching IDR8.2 billion, while in 2022, it amounted to IDR16.8 billion.




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                                                               COMMITMENT AND POLICIES [GRI
                                                               403-1]
                                                               In order to align business activities with

        Social Responsibility                                  the      Sustainable    Development
                                                               (SDGs), companies must establish a
                                                                                                       Goals



        in The Fields of
                                                               strong foundation to create sustainable
                                                               values that benefit stakeholders. This


        Employment
                                                               goal can be achieved in one way by
                                                               maximizing the overall internal potential.


        Practices And
                                                               Human Resources (HR) professionals with
                                                               integrity will ensure that the company's
                                                               operational activities run smoothly and
        Occupational Health                                    efficiently.


        and Safety                                             Adira Finance believes that competent
                                                               human       resources    will   influence   the
                                                               company's overall business performance.
                                                               Based on this, Adira Finance is constantly
                                                               striving to encourage the development of
                                                               employee potential in order to produce
        Human Resources (HR) professionals with                superior, professional, and ethical human
        integrity will ensure that the company’s               resources. Aside from that, qualified
        operational activities run smoothly and                human resources.
        efficiently.

                                                               Adira Finance's commitment to human
                                                               resource development is demonstrated
        Adira Finance believes that                            through a variety of training programs
        Human Resources (HR) and                               and employee competency development.

        Occupational Safety and                                The program is implemented at all levels
                                                               of employment. In 2023, Adira Finance
        Health (OSH) are important                             conducted a variety of employee training
        pillars for achieving                                  and competency development activities,
                                                               including:
        sustainability. HR and OSH
                                                               •   Promotion           and      regeneration
        development are not only a                                 programs
        responsibility for us but also                         •   Leadership program
                                                               •   Pension pereparation program
        an investment in ensuring                              •   New employee onboarding program
        reliable operational continuity                        •   Sales        function         competency
        through a competent and                                    improvement program
                                                               •   Service       function        competency
        qualified workforce.                                       improvement program
                                                               •   Credit       function         competency
                                                                   improvement program
                                                               •   Operation      function       competency
                                                                   improvement program




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•   Collection function competency improvement program
•   Competency improvement program for loan asset recovery function
•   Corporate function and support competency improvement program
•   General skill and soft skills program
•   Financial literacy program
•   Happiness culture program
•   Innovation program
•   Change management transformation program
•   Knowledge management program
•   Digital capacity building program
•   Professional certification


Adira Finance also strongly advocates for the implementation of Occupational Safety and Health (OSH)
practices. A safe and healthy work environment not only reduces risk but also fosters a caring culture,
which improves HR productivity and satisfaction.


Adira Finance is always committed to prioritizing employees and ensuring that their rights in the work
environment are fully respected. A series of policies have been implemented, including an equitable
approach to all employees in terms of employment opportunities, fair compensation, and efforts to train
and develop competencies.


By ensuring employees' safety, comfort, and welfare, the company aims to promote harmonious
relationships among all parties, establishing collaboration and mutual support as a foundation for
sustainable business success.




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        In 2023, the number of Adira Finance employees reached 17,243.


        Adira Finance Employee Profile 2023 [SEOJK C.3][GRI 2.7]
                                                                                       Gender
                           Employement Status                                                                                 Total
                                                                          Male                       Female

         Non Permanent                                                               2,033                      491                      2,524

         Permanent                                                                  11,930                    2,789                     14,719

         Total                                                                      13,963                    3,280                     17,243



                                                                          Operational Area
                 Employement Status                                                                                             Total
                                                    Head Office        Branch Office            Non Branch Office

         Non Permanent                                           110               1,246                              1,168              2,254

         Permanent                                             1,475               5,873                              7,371             14,719

         Total                                                 1,585               7,199                          8,539                 17,234

         Notes: HR data as of December 31, 2023 compiled from all operational areas of PT Adira Dinamika Multi Finance Tbk.



        EMPLOYMENT ISSUES AND RISKS RELATED TO THE COMPANY'S BUSINESS
        Adira Finance's HR management is always in accordance with applicable legal rules and
        regulations. In order to ensure that HR management follows predetermined corridors, Adira
        Finance conducts periodic reviews and evaluations. This action is part of a strategy to prevent
        or mitigate potential issues and risks associated with employment aspects of the Company.


        Adira Finance is concerned with a variety of employment practices and company operations issues,
        including gender equality and employment opportunities, work facilities and safety, work accident rates,
        turnover rates, education and training, remuneration, and employee complaint mechanisms.


        In 2023, Adira Finance successfully implemented human resource management in accordance with
        employment practice guidelines. This is reflected in the absence of industrial disputes or employee
        protests against management during the reporting period.


        Composition of New Employees [GRI 401-1]
                         Description                                   Headcount                                         %

         Gender

         Male                                                                                1,278                                        75%

         Female                                                                               420                                         25%

         Total                                                                               1,698                                      100%

         Age

         18-25 years old                                                                      201                                        11.8%

         26-35 years old                                                                     1,337                                      78.7%

         36-55 years old                                                                      158                                        9.3%

         >55 years old                                                                          2                                         0.1%

         Total                                                                               1,698                                      100%




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                Description                            Headcount                                                      %

Working area

Head Office                                                                        272                                                              16%

Branch Office                                                                    1,039                                                              61%

Non-Branch Office                                                                 387                                                               23%

Total                                                                           1,698                                                          100%



Demographics of Employees Leaving the Company [GRI 401-1]
                  Description                            Headcount                                                     %

Gender

Male                                                                              1,515                                                             86%

Female                                                                              241                                                             24%

Total                                                                            1,756                                                          100%

Age

18-25 years old                                                                     126                                                             7.2%

26-35 years old                                                                   1,145                                                      65.25%

36-55 years old                                                                    477                                                         27.2%

>55 years old                                                                         8                                                             0.5%

Total                                                                            1,756                                                          100%

Working Area

Head Office                                                                         134                                                              8%

Branch Office                                                                      883                                                              50%

No-Branch Office                                                                   739                                                              42%

Total                                                                            1,756                                                          100%


Average Training Hours per Year Per Employee [SEOJK F.22][GRI 404-1]
           Description                     Headcount                Number of Training Hours                   Average Training Hours

Gender

Male                                                     122,382                             558,579                                                4.56

Female                                                   26,309                                167,133                                              6.35

Employee Status

Permanent                                                131,494                             598,926                                                4.55

Non-Permanent                                             17,197                              126,786                                               7.37




OPTIMIZING THE SCOPE OF COMPANY INFLUENCE IN THE FIELD OF EMPLOYMENT
Adira    Finance       always   ensures   that   every    employee's         rights       are         upheld          by    providing                fair
treatment, equal opportunities, and a safe and inclusive work environment. One way the
Company accomplishes this is through human resource management, which is based on Law
No. 13 of 2003 on Employment, which was amended to become Law No. 11 of 2020 on Job Creation.


The implementation of this law ensures that every employee can carry out their daily duties with confidence
that they will be treated equally without any differences. In addition, the Company consistently upholds
employment principles like gender equality and non-discrimination.




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        MECHANISMS AND PROCEDURES                                                 EMPLOYMENT CSR PROGRAM TARGETS
        FOR HANDLING EMERGENCIES                                                  AND PLANS
        RELATED TO JOB SAFETY AND                                                 In 2023, Adira Finance has set a target for
        EMPLOYMENT CONFLICTS                                                      implementing CSR in the fields of employment,
        Adira Finance is responsible for protecting all of                        occupational health and safety in accordance with
        its human resources and ensuring that the work                            management policies and employment-related
        environment is always safe and conducive to                               issues, as previously mentioned.
        employees carrying out operational activities. On
        this basis, Adira Finance has developed a number                          2023 EMPLOYMENT PRACTICE
        of mechanisms and procedures for dealing with                             MANAGEMENT ACTIVITIES AND
        work-related emergencies and conflicts, primarily                         ACCOMPLISHMENTS [GRI 403-5]
        by     optimizing        the     whistleblowing            system.        In 2023, Adira Finance has carried out various
                                                                                  labor management activities and achievements as
        The whistleblowing system is a Company system                             follows:
        managed by an independent party that all                                  1.     Provide equal opportunities for all employees
        stakeholders can use to report various violations                                to receive training for career development.
        committed by external and internal parties of                             2. Provide good, clean and healthy work places,
        the    Company,        including       employment              issues.           facilities and means.
        Additional information about the mechanisms                               3. Work space arrangement by paying attention
        and procedures in the violation reporting system                                 to usability and aesthetic aspects.
        can be found in a separate discussion in the                              4. Provide          green    plants       both      around        the
        Governance chapter of this report.                                               Company's business network and within the
                                                                                         Company's offices.
        Meanwhile, in terms of employment conflicts,                              5. Provide safety and security equipment for
        the      company          has      developed            fair     and             employees.
        transparent procedures to address any issues                              6. Provide training and socialization regarding
        that may arise. This includes mechanisms for                                     occupational health and safety for employees.
        communicating              complaints,         dissatisfaction,           7. Prepare monitoring and reporting mechanisms
        or objections that appear to interfere with the                                  regarding work environment conditions.
        performance of duties. Employee complaints                                8. Conduct          periodic       cleanliness      and     health
        can be submitted to both direct superiors                                        inspection in the work environment.
        and      the    Company's         appointed            Directorate.       9. Providing health facilities and equipment for
                                                                                         employees.
        In terms of workplace safety, Adira Finance has
        developed a mechanism based on standardized                               In terms of employee training, Adira Finance
        Incident Management Plan procedures that have                             organized       various      training        and    competency
        been socialized and implemented at all levels.                            development          activities       with    the       number     of
        Some of the subsequent actions include the                                participants and training investment during 2019-
        formation of a disaster emergency response team,                          2023 as follows:
        floor warden, and others.



                              Employee Training                                  2019          2020           2021             2022          2023

         Number of Training Participants                                          115,358      289,644        202,686           172,951      175,264

         Training and Development Investment (Rp billion)                              48.7       27.6               13.5         64.7          80.2




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




In order to improve employee welfare level, Adira                         Adira Finance's initiatives in the field of work
Finance has committed to providing a variety of                           safety include:
health facilities that promote both physical and                          •       Provide good, clean and healthy work places,
mental health. To ensure employee work-life                                       facilities and means;
balance, a variety of health benefits are available,                      •       Work space arrangement by paying attention
including      health     insurance,      life    insurance,                      to usability aspects;
personal accident insurance, and BPJS Health.                             •       Provide safety and security equipment for
[SEOJK F.21]                                                                      employees;
                                                                          •       Provide training and socialization regarding
The company believes that physical health is one                                  work safety for employees;
of the factors influencing employee performance                           •       Prepare monitoring and reporting mechanisms
and productivity. As a result, Adira Finance strives                              regarding work environment conditions;
to provide health insurance to its employees so                           •       Regular        coordination              with       MCC          Building
that they can focus on their daily work activities.                               Management (for Head Office), Pamswakarsa
                                                                                  and related agencies (for Branch Offices) as well
Employee health benefits cover inpatient care,                                    as security vendors in managing information
childbirth, general outpatient care, and dental                                   and support related to employee safety and
care. Aside from that, the Company offers glasses                                 security in the work environment.
and lenses with a reimbursement system.
                                                                          In managing employment practices, Adira Finance
On    the   other     hand,      Adira   Finance       created            has provided systems and mechanisms to follow
work environment safety and comfort in every                              up on various existing problems and reports.
operational and work areas of the company. Even                           In 2023, Adira Finance received 17 complaints
though Adira Finance's work environment is in                             report. Of the total number, 7 reports have been
an office location and has a lower risk level than                        completed based on applicable procedures and
other industrial sectors, the company provides                            provisions fairly and independently while 1 report
full work safety guarantees to both employees                             still under investigation. Meanwhile, as many as 9
and    customers.       Adira      Finance       has     taken            reports were not followed up due to lack of or no
various steps to minimize the impact of OSH by                            evidence.
implementing         policies,     procedures,         periodic
inspections, and socialization within the company.



OSH Performance [GRI 403-9]
                          Description                                                                            2023

Number of Working Hours (Million Hours)                                                                                                                        47.8

Work Accident Level                                                                                                                                       0.042

Facilities Level (compared to total accident)                                                                                                                   0.1

Total Work Days Lost (Day)                                                                                                                                      34

Frequency Rate (FR)                                                                                                                                       0.209

Severity Rate (SR)                                                                                                                                         0.773




EMPLOYMENT AWARDS AND CERTIFICATION
Until the end of 2023, Adira Finance has received the Top Human Capital Award 2023 from Top Business
magazine, however, it does not yet have certification in the field of employment.


BUDGET/COSTS INCURRED
In 2023, the Company's total costs incurred for implementing CSR activities in the employment sector
(apart from training cost, salary and allowances) reached IDR236.3 billion. Meanwhile, in 2022, it reached
IDR142 billion.




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                                                               Commitment and Policy
                                                               Adira       Finance     realizes       that     the
                                                               environmental aspect is an important

        Environmental                                          key to bringing sustainability to the
                                                               Company's business, even though its

        Social
                                                               operational activities have no direct
                                                               contact with or negative impact on the


        Responsibility
                                                               environment. The Company always pays
                                                               attention and actively contributes to
                                                               environmental         sustainability      aspects.
                                                               [GRI 3-3]


                                                               Considering          that      the     issue     of
                                                               environmental preservation and climate
                                                               change has become a current concern for
                                                               stakeholders, the Company is committed
                                                               to conducting various environmentally
                                                               sound programs, initiatives, and policies to
                                                               minimize the impact of every operational
                                                               activity. Adira Finance ensures that it
        The Company is committed to conducting                 always complies with regulations and
        various environmentally sound programs,
                                                               policies issued by the government related
        initiatives, and policies to minimize the
        impact of every operational activity.                  to the government's efforts to improve
                                                               environmental quality. In addition, the
                                                               Company is also strongly committed to
        Adira Finance has a strong                             carrying out business activities in line
                                                               with the SDGs as an effort to support
        commitment to ensuring                                 the government in achieving sustainable
        environmental sustainability                           development goals.

        in carrying out the Company’s
                                                               The Company's commitment is carried
        operational and business                               out     through      environmentally          sound
        activities. The Company                                policies and initiatives, such as providing
                                                               credit loans to customers who wish to
        believes that environmental                            participate     as    agents     of    sustainable
        sustainability is closely                              development. The Company considers
        related to future business                             environmentally             friendly    financing
                                                               to be one of the requirements for
        growth. We always prioritize                           credit financing distribution in order
        best practices in operational                          to    minimize       negative     environmental

        activities to provide positive                         impacts. Adira Finance has also developed
                                                               policies and financing products that are
        benefits for all stakeholders.                         environmentally friendly, such as electric
                                                               bicycles, electric motorcycles/cars, and
                                                               solar panels.




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




The   Company       believes     that   the   various           The        Company's            daily      operations              necessitate
commitments and policies implemented related                    the use of both renewable and non-renewable
to the environment both internally and externally               materials and energy sources, such as electricity,
are a form of the Company's responsibility to                   paper, and water. If these resources are not
contribute in improving a better living environment.            properly managed, they can generate waste and
In the end, the Company also believes that the                  leave a carbon footprint that is harmful to the
improvement of environmental sustainability will                environment.
contribute to the growth and development of the
Company's business in the future.                               Taking these factors into account, Adira Finance
                                                                seeks to mitigate environmental issues and risks to
Environmental Issues and Risks Relevant                         the Company's sustainability, despite the relatively
to the Company's Business                                       small and limited amount of waste generated.
Stakeholders    are    highly    concerned     about            The Company recognizes that the efficient use of
environmental issues. Adira Finance, as a company               electrical energy and paper in operational activities
in the financing sector, conducts the majority of its           demonstrates the Company's responsibility and
operational activities with no direct environmental             concern for the quality of the environment.
impact. Nonetheless, Adira Finance is committed
to long-term environmental quality improvement                  Adira Finance strives to make the best use of
through direct and indirect efforts to address                  resources in each operational office in order
environmental    issues   that    stakeholders   are            to     provide           financial       services           that        promote
concerned about today.                                          environmental sustainability. In this regard, Adira




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        Finance strives to keep stakeholder expectations                    Mechanisms and Procedures for
        about the Company's active role in addressing                       Handling Emergencies related to
        environmental issues, both directly and indirectly,                 Environmental Safety
        by adhering to all applicable regulations and                       As part of its responsibility and commitment
        policies.                                                           to    environmental          issues,    Adira       Finance   has
                                                                            mechanisms and procedures in place to deal
        In order to support the Indonesian government's                     with environmental safety emergencies. This is
        environmental agenda, Adira Finance is committed                    accomplished by optimizing the whistleblowing
        to implementing a number of initiatives and                         system.
        programs to reduce carbon emissions from the
        Company's operations. Adira Finance is also                         Adira     Finance       ensures        that   all    employees,
        committed to environmental issues that are                          independent parties, and third parties can report
        relevant to its business, as evidenced by policies                  alleged violations of environmental safety and
        that regulate lending while taking into account                     conflicts based on credible evidence and in good
        social and environmental concerns. Adira Finance                    faith for the benefit of the Company. The relevant
        uses sustainable finance principles to provide                      units/committees manage and carry out additional
        financing to debtors while adhering to social,                      handling, such as conducting an initial review of
        environmental, and governance regulations.                          complaints/disclosures of violations.


        The Company has also taken several strategic                        In 2023, Adira Finance received no complaints
        steps     to    improve       business      sustainability     in   or     reports    of    environmental         violations.     The
        line with environmental sustainability, which                       mechanism for implementing the whistleblowing
        include        designing      policies      and        developing   system is described in the Whistleblowing Policy
        environmentally friendly financing products such                    section of this Annual Report.
        as electric bicycles, electric motorcycles/cars,
        and solar panels. This effort is evident in the fact                Target and Plan for CSR Activities in the
        that Adira Finance already has a green financing                    Environment Sector
        product policy for electric motorcycles.                            The     Company         is   committed          to    continuing
                                                                            to carry out various initiatives and programs
        Scope of the Company's Influence on                                 that    have      a    positive   environmental          impact.
        Stakeholders                                                        In the implementation of CSR in 2023, Adira
        The     Company         recognizes        that     its    current   Finance established targets and plans for CSR
        business sustainability is inextricably linked to                   implementation in the environmental sector in
        the contributions of its stakeholders. We always                    accordance with environmental management
        place stakeholders in a prominent position. The                     policies. Adira Finance, in addition to implementing
        scope of the Company's influence on stakeholders                    CSR related to the environment, also carries
        regarding environmental issues consists of several                  out CSR program activities, such as operational
        stages, beginning with the identification of the                    activities that pay attention to the environment,
        feasibility test of environmental strategies and                    providing        environmentally         friendly     consumer
        work programs, the approach taken, the evaluation                   financing, and considering environmental aspects
        of the impact on business activities, and the                       when providing financing facilities to customers.
        review of environmental regulations relevant to
        the Company's operations.




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                                                       Highlights                Report      Profile     Discussion    Governance     and Social        Data
                                                                                                        and Analysis                Responsibility




Achievement Activities of the CSR                                       •     Appealing to employees not to bring their
Program for the Environment in 2023                                           own personal vehicles, but to share with
The      Company          is    highly   committed      to                    other employees (reduction of exhaust
implementing various CSR programs in the field                                emissions);
of the environment. Adira Finance ensures that                          •     Organizing regular tree planting;
stakeholders inside and outside the Company,                            •     Organizing mangrove planting;
including government and the community at                               •     Organizing emission tests.
large, are always involved. This involvement aims to
ensure that the implementation of CSR programs                      2. Paper Usage
provides maximum, appropriate, and measurable                           The use of paper is a very important material in
benefits in accordance with needs, particularly in                      the Company's business activities. Paper used by
the field of the environment.                                           the Company for meeting materials, financing
                                                                        agreements, application forms, survey forms,
1.   Environmental Management                                           and correspondence is still conducted in hard
     Adira    Finance          understands   that    good               copy, which has an impact on the need for a lot
     environmental management in the workplace                          of paper materials. Therefore, Adira Finance is
     will have a positive impact on employee                            committed to realizing a paperless office and
     productivity. A clean and well-organized work                      gradually implementing a digital document
     environment is more comfortable and can help                       policy in the Company's operational activities.
     improve health. The following are the various                      Throughout 2023, various efforts made by
     environmental management activity programs                         the Company in paper usage management
     that the Company has carried out throughout                        include: [SEOJK F.5]
     2023, among others:                                                •     Increased the utilization of information
     •   Providing green plantation in and around                             technology and digitization in every activity
         the location of the Company's business                               of the Company and document storage;
         activities;                                                    •     Simplification            of      consumer               financing
     •   Arrangement of work spaces by considering                            documentation so that the amount of paper
         the aspects of comfort and cleanliness;                              required can be reduced;
     •   Providing facilities to support the cleanliness                •     Utilizing paper as much as possible, in the
         of the workplace such as adequate trash                              sense of using both sides of the paper,
         bins and other cleaning equipment;                                   especially for matters such as drafting
     •   Recycling waste management with third                                documents;
         parties/waste banks/vendors [SEOJK F.14];                      •     Separating between new paper, paper that
     •   Reducing the use of single-use plastic                               can still be used, and paper that can no
         bottles/packaging in the Company's Head                              longer be used.
         Office area by implementing a tumbler
         use program to reduce the use of bottled
         mineral water, water consumption, and
         soap for washing glasses;



The following information provides a comparison of paper usage at the Company's head office from 2021-
2023: [SEOJK F.13]
                   Year                                 Total Rim                                                Total Sheet

                   2021                                                          29,874                                                  11,134,500

                   2022                                                          22,424                                                  11,212,000

                   2023                                                          24,627                                                  12,313,500




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        3. Water Usage [SEOJK F.8]                                                     4. Energy Usage [SEOJK F.7]
             Water is an essential component of every                                     The Company strives for energy efficiency in all
             operational           activity    carried     out      by     the            of its operations. Adira Finance continuously
             Company, including consumption, sanitation,                                  implements various initiatives and efficiency
             and workplace hygiene. Water requirements                                    programs,       such      as    electricity     savings        by
             for operational activities at the head office are                            reducing the number of lights or not turning on
             supplied by water managed by the building                                    the lights if the light from outside is sufficient,
             manager and water sources from the Regional                                  using energy-efficient electrical equipment,
             Drinking Water Company (PDAM). As a result,                                  reducing the use of tools that require electricity,
             the Company strives to use water as efficiently                              and so on. In 2023, the Company's energy use
             and effectively as possible. Throughout 2023,                                resulted in CO2 emissions of 1,089,921.18 kg CO2.
             the use of water for the Company's operational
             needs cannot be calculated, and water costs
             are paid in the form of building maintenance
             costs, making it impossible to determine the
             amount of water used.




        Comparison of energy consumption at the Company's head office: [SEOJK F.6][SEOJK F.11][GRI 302-1][GRI
        305-1]
                                                    Total Energy Use & Carbon Emissions of the Company

                                Total Consumption                        Carbon Conversion                     CO2 Emissions Generated

                 2021                 2022               2023                 Factor*                 2021                2022                  2023

                  1.784.673            1.958.841          1.815.105                      0.6*       1,070,803.80         1,175,304.60          1,089,063.00

                    23.760               24.000             15.498                 0.11319444                2.69                2.72                   1.75

                        1.149                 637                 321                   2.668           3,065.53             1,699.52               856.43

         Total Carbon Emissions Generated (Kg CO2 eq.)                                               1,073,872.02        1,177,006.83           1,089,921.18
        Note:
        *) The carbon conversion factor uses the conversion standard from MUFG.




                                                      Energy Consumption                           Total
                           Year                                                                                                         Cost
                                                             (KWH)                              (Megajoules)

                           2021                                           1,784,673                     6,424,822.80                       2,618,615,208

                           2022                                           1,958,841                      7,051,827.60                      2,828,566,043

                           2023                                            1,815,105                    6,534,378.00                       2,695,397,490
        Electrical energy Conversion Factor: 3.6 Megajoules/kwh




        5. Environmentally Friendly Vehicles Financing
             As a form of the Company's commitment to the government's agenda related to the environment
             and business activities, it can be seen from the efforts made by the Company in financing services
             for electric vehicles. Throughout 2023, the Company managed to distribute financing for 4,311 units of
             electric vehicles with a financing value of IDR186.5 billion. [SEOJK F.12]




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                                                         Highlights                 Report      Profile     Discussion    Governance     and Social        Data
                                                                                                           and Analysis                Responsibility




6. Consideration of Environmental Aspects in                                     for maximum exhaust gas limits, and
   Financing Requirements [FS2][FS3]                                             are usually getting stricter every year.
   Adira     Finance        has   undertaken        various                      By limiting the age of motor vehicles, it
   initiatives    to   consider     the   environmental                          is expected that the engine technology
   aspects of its financing requirements to                                      used is more environmentally friendly. On
   support environmental sustainability efforts,                                 the other hand, the engine is usually still
   among others: [SEOJK F.12]                                                    maintained and still complies with the
   a. Providing a maximum age requirement for                                    maximum exhaust level requirements.
      vehicles that can be financed, so the vehicles                       c. Requiring consumers to always maintain
      that use non-eco-friendly technology are                                   and care for collateral, in this case in the
      expected to decrease. The maximum age                                      form of motorized vehicles, so that it is
      of vehicles that can be financed by Adira                                  hoped that with good maintenance and
      Finance is 12 years (passenger cars), 10 years                             care, it will be able to minimize pollution,
      (commercial cars), 10 years (motorcycles) at                               both air and noise pollution.
      the end of the financing period.
   b. As we know, motor vehicle manufacturers                         Budget/Costs Incurred [FS8]
      have       recently    been    trying    to    meet             Adira Finance has designed a plan of activities,
      environmentally         friendly    standards       in          personnel required, and costs for investment in
      order to market their products in European                      environmental management. Throughout 2023,
      countries that have stringent requirements                      the environmental costs incurred by the Company
                                                                      amounted to IDR2.85 billion.




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                                                               COMMITMENT AND POLICIES [FS15]
                                                               Adira Finance realizes that business
                                                               sustainability is determined by how the

        Social Responsibility                                  Company delivers quality products and
                                                               services as well as guarantees consumer

        To Consumers
                                                               rights from its products. The Company
                                                               strives to continuously improve its services
                                                               to consumers, which in turn will form a
                                                               long-term relationship (customer for life)
                                                               that is harmonious and constructive, thus
                                                               creating business sustainability.


                                                               The company always treats its customers
                                                               as friends, and the presence of Adira
                                                               Finance allows it to provide financial
                                                               solutions. This aligns with the Company's
                                                               mission, which states that Adira Finance
                                                               is committed to providing a variety
                                                               of financial solutions in response to
                                                               consumer      needs    through   ecosystem
        Adira Finance never stops working hard                 collaboration. As a result, Adira Finance
        to build and maintain its reputation by
                                                               never stops working hard to build and
        emphasizing its commitment to service
        excellence and customer satisfaction.
                                                               maintain its reputation by emphasizing
                                                               its commitment to service excellence and
                                                               customer satisfaction.

        Adira Finance always presents                          In order to achieve this, Adira Finance
        the best products and                                  strives to provide high-quality services
                                                               and products as a strategic policy step
        services, and prioritizes the
                                                               toward maintaining customer loyalty and
        protection of consumer rights.                         sustainability. Certainly, the Company
        Ultimately, these efforts will                         continues to develop various innovations
                                                               based on a broader range of consumers,
        increase consumer trust                                which has an impact on the growing
        and satisfaction with the                              number of customers as well as the

        Company. For the Company,                              diverse needs and desires of consumers
                                                               with more specific financing needs.
        this is the key to business                            Furthermore, in an era of rapidly evolving
        sustainability in the future.                          technology,    Adira   Finance   strives   to




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                                                      Highlights                Report       Profile     Discussion    Governance     and Social        Data
                                                                                                        and Analysis                Responsibility




present innovative products and services so that                   as applicable terms and conditions. Adira Finance
the Company's services remain relevant.                            is also required to inform customers about their
                                                                   rights and obligations regarding the financing
The Company believes that customer trust and                       products and/or services they choose.
satisfaction are inextricably linked to business
growth      and   development.   As   a    result,   the           SCOPE OF INFLUENCE OF THE COMPANY
Company continues to improve product quality                       RELATED TO CONSUMER ISSUES ON
and provide excellent customer service in order                    STAKEHOLDERS
to remain competitive in an increasingly dynamic                   Product and service innovation to provide the best
and competitive business environment.                              service is an important aspect of the company's
                                                                   sustainability. As a result, Adira Finance has
CONSUMER RELATED ISSUES AND                                        implemented a number of initiatives aimed
RISKS IN THE COMPANY’S BUSINESS                                    at speeding up the service process, improving
ACTIVITIES                                                         accessibility, and ensuring consumer comfort
As   part    of   its   commitment        to   business            and safety. As a sign of its commitment to its
sustainability, Adira Finance is dedicated to                      customers, the Company is constantly working to
providing responsible services to customers in                     improve the quality of its services.
accordance with consumer protection provisions
in the financial services sector. The Company is                   One of them is dealing with consumer complaints,
always committed to providing accurate, honest,                    which      falls        under        the        category           of        social
clear, and complete information about financing                    responsibility for consumers. To ensure this, Adira
products and/or services.                                          Finance has set up a consumer complaint facility
                                                                   as part of its efforts to improve service quality. In
The Company has made a variety of efforts,                         providing consumer complaint handling services,
including providing a written summary of product                   Adira Finance is guided by OJK Regulation No. 01/
and/or service information regarding the benefits,                 POJK.07/2013 concerning Consumer Protection in
risks, and costs of products and/or services, as well              the Financial Services Sector, OJK Circular Letter



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        No.2/SEOJK.07/2014            concerning        Services      and           given to consumers to avoid consumers
        Settlement of Consumer Complaints on Financial                              being wronged during the financing period;
        Services Business Actors, and other relevant laws                       •   To ensure the implementation of this
        and regulations.                                                            procedure, each customer-serving staff is
                                                                                    equipped with knowledge of the products
        MECHANISM FOR STAKEHOLDER                                                   and services for the customer and ensured
        ENGAGEMENT, CONSUMER                                                        to be able to explain the terms contained in
        ENGAGEMENT AND COMPLAINTS                                                   the financing contract if requested by the
        Adira     Finance      has     established       a     complaint            customer.
        system for consumers as part of its commitment
        to ensuring that the services it provides are                        Adira Finance has a complaint system as part of
        well maintained. The Company is committed to                         its commitment to providing the best service
        ensuring that the provisions of OJK Circular Letter                  possible to its customers. Consumers can contact
        Number         2/SEOJK.07/2014          regarding        Services    the complaint system six days a week, Monday
        and the Settlement of Consumer Complaints on                         through Friday from 08.00 to 15.00 and Saturday
        Financial Services Business Actors are followed.                     from 08.00 to 12.00 (service hours at Branch
        For this reason, Adira Finance has done a number                     Offices).
        of things, including:
        1.   Having a procedure for the service and                          The    Company     also   complements   consumer
             settlement of consumer complaints;                              complaint services through Customer Service
        2. Never charge fees for service and settlement of                   available at each branch office during its service
             complaints;                                                     hours, the ‘Dering Adira' service via telephone
        3. Having a work unit that performs the function                     number 1500511 (from regular or mobile phones,
             of service and settlement of complaints,                        and Email Care): customercare@adira.co.id, which
             namely the Customer Care Unit;                                  is available 24 hours a day and 7 days a week.
        4. Assessing the level of service in all of the
             Company's        business       units    by       calculating   In addition, consumers and the public can submit
             the SLA (the time required for each unit to                     complaints or go directly through the Customer
             complete the process in that unit). The results                 Service officers at each Adira Finance Office or
             of this assessment are then submitted to all                    by calling the Adira Ring service via telephone
             business units every month;                                     number 1500511 (from a regular telephone or cell
        5. To minimize risk and ensure that the service                      phone), which can be contacted 24 hours a day
             process and complaint settlement are carried                    and 7 days a week. Every incoming complaint will
             out according to procedures, Adira Finance has                  be automatically recorded for a follow-up process
             the Quality Assurance Unit and Internal Audit                   that can be monitored at any time. [SEOJK F.30]
             Unit;
        6. Delivering the reports of service and settlement                  MECHANISM AND PROCEDURES FOR
             of consumer complaints in accordance with                       HANDLING EMERGENCY FOR CONSUMER
             the time period specified by the OJK;                           SAFETY AND CONFLICT
        7. Product Information [SEOJK F.27]                                  The Whistleblowing System can be used to
             •   In every financing, Adira Finance explains                  implement    mechanisms      and   procedures     for
                 the terms and conditions of the financing                   dealing with emergencies involving consumer
                 to the customer. Each financing contract                    safety and conflict. Every incoming complaint
                 is made based on the provisions of laws                     report will be automatically recorded so that you
                 and regulations applicable to financing                     can track the follow-up and settlement process
                 companies in Indonesia. Explanations are                    at any time. With the help of this system, Adira




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




Finance can always evaluate the performance                               and coaching program lasts for 3 months
of the Company's services and, as a result, make                          through several stages, namely: determining
improvements and enhance them in the future.                              participants,                  training,           and         mentoring.
                                                                          Furthermore, participants will be monitored
SOCIAL RESPONSIBILITY TO CONSUMERS                                        to     see          their          business               development.
PROGRAM PLAN IN 2023                                                      In    the           implementation                        of      customer
In 2023, Adira Finance's CSR activities in the                            coaching, the materials provided include
field of consumer responsibility were planned                             knowledge about business management,
and aimed at carrying out business operations                             understanding of business potential, simple
in accordance with management policies in the                             bookkeeping, and marketing tricks.
field of consumer responsibility. In addition, Adira
Finance engages in other CSR activities such as                 B. Consumer Confidentiality and Privacy
customer engagement.                                                Adira Finance's strong commitment to its
                                                                    customers means that the Company is fully
THE MANAGEMENT OF CONSUMER                                          responsible for the protection of customer
SOCIAL RESPONSIBILITY ACTIVITIES AND                                data and information from being misused
WHAT WE ACHIEVED                                                    by irresponsible parties. For the Company,
Adira Finance continuously carries out various                      believing           in      customer                  confidentiality                 and
activities related to the Company's responsibility                  privacy is an important aspect of sustainability
towards consumers in order to foster harmonious                     in maintaining customer trust and satisfaction
and constructive relationships throughout 2023,                     towards the growth and development of its
among others:                                                       business in the future.
A. Consumer Empowerment
   Adira Finance is committed to continuously                       The        Company                   always            ensures           that          all
   improving consumer empowerment, as one                           management                      personnel                and         employees
   of the key stakeholders that determine the                       maintain the confidentiality of data and
   sustainability of the business in the future.                    information. This obligation is a code of conduct
   The Company realizes the importance of                           for every Adira Finance employee since the
   always improving the benefits received by the                    training        period,              the        employment                    period,
   community and consumers.                                         and for employees who have resigned. This
                                                                    includes the confidentiality of all information
   As a form of Adira Finance's responsibility and                  related to the Company's internal affairs, such
   commitment, we have CSR plans and targets in                     as plans and strategies, customer information,
   accordance with policies set by management.                      financial information, operational activities,
   In addition, we also conduct various other                       and other information deemed important by
   activities   such     as   customer   engagement                 the Company.
   activities to empower consumers through
   creating shared value (CSV) programs. These                      Throughout 2023, Adira Finance did not receive
   activities include:                                              any complaints or warnings from the Financial
   •   organizing a Local Creative Festival in the                  Services Authority about breaches of consumer
       context of ecosystem engagement;                             confidentiality or privacy.
   •   providing socialization or education related
       to financial services in general and related             C. Consumer Satisfaction
       to Adira Finance services;                                   Adira Finance continuously strives to create the
   •   Adira Finance also has a training and                        best quality products and services to improve
       coaching   program       for   customers   who               customer             satisfaction                     through           feedback,
       own businesses in the Jabodetabek area.                      suggestions,                  criticisms,               and          complaints
       We provide knowledge that can be useful                      received. Throughout 2023, there were a total of
       for business development. This training                      20,710 complaints, both related and unrelated




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                to the financing services provided by the Company, and all complaints and grievances have been
                resolved.
                           Complaints received                         2021         2022         2023

                                   Total                              12,255        11,893       20,710




        The following are data of services and settlement of consumer complaints by the Company throughout
        2023:[SEOJK F.28][SOJK F.29]
          No                                                   Complaint Category                       Total

           1      Adira Quantum/credit                                                                             3

           2      Adirapoin                                                                                 2,680

           3      Adiraku Application                                                                       5,507

           4      Insurance                                                                                      263

           5      Danamon Lebih Adira Autodebit                                                                   65

           6      Change in Car Title Ownership                                                                   15

           7      Administrative Cost                                                                             30

           8      Fee for Car Title Storage                                                                      329

           9      Transaction Fee                                                                                225

           10     Fine/Sanction                                                                                 1,210

           11     Failed OTP PDK ACI                                                                               2

           12     Failed Adiraku PDK                                                                              25

           13     Keday                                                                                            5

           14     Adira Finance Quiz                                                                               9

           15     Services (system and procedur)                                                                789

           16     Staff Services                                                                                943

           17     Early Settlement of Auto Loan                                                                  312

           18     Online payment                                                                                 667

           19     ADMF financing through online shop                                                                1

          20      Maxi payment                                                                                   227

           21     Unit repossession                                                                              299

          22      Updating Consumer Offer Media                                                                    5

          23      Frauds                                                                                          32

          24      Mismatch of customer data                                                                      823

          25      Car registration extension                                                                      48

          26      DG product (electronic-furniture) ADMF                                                          16

          27      Promo Program                                                                                  136

          28      Rate/Interest/Margin                                                                            16

          29      Restructuring                                                                                   28

          30      Application status                                                                        1,240

           31     Black List status                                                                              378

          32      Status of Car Title                                                                            236

          33      Status of Important Document                                                                    70

          34      Status of Insurance Claim                                                                      265

          35      Payment status                                                                                3,512

          36      Car registration                                                                              240

          37      Total Outstanding Loan                                                                          59




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                                                                Highlights               Report      Profile     Discussion    Governance     and Social           Data
                                                                                                                and Analysis                Responsibility




Information on the causes of complaints in 2022 and 2023:
     No                                          Description                                                              2022                   2023
     1     Customer understanding of product characteristic                                                                      805                          412
     2     Inadequate information of product                                                                                       75                            -
     3     Interruption/damage to information technology devices and systems                                                          -                          2
     4     Changes/termination of loan agreement/contract                                                                             -                          -
     5     Consumer Negligence                                                                                                 2,457                         2,216
     6     Negligence of Financial Services Business Actors                                                                           -                          -
     7     Frauds committed by Financial Services Business Actors                                                                     -                          -
     8     Other causes: Dealers, Services, Status of Important Documents, Insurance Claims,                                    8,197                  18,080
           Payments and Total Outstanding Loan
 Total                                                                                                                         12,255                  20,710

Information on positive and negative publication in 2022 and 2023:
     No                                          Description                                                              2022                   2023
     1     Consumer Complaints on Print/Electronic Mass Media                                                                       16                         22
     2     Print/Electronic media articles                                                                                            -                        115
     3     Print/Electronic media coverage                                                                                         39                            -
     4     Publication/article on public space                                                                                        -                          -
     5     Social Media, Email                                                                                                        -                          -
     6     Other publication                                                                                                          -                          5
 Total                                                                                                                             55                         142


Information on Customer Satisfaction Index (CSI) and Customer Loyalty Index (CLI):
     No                                          Description
     1     Customer Satisfaction Index (CSI)                                                                                                                 86.11
     2     Customer Loyalty Index (CLI)                                                                                                                  88.33




CERTIFICATION AND AWARDS IN THE CONSUMER FIELD
In 2023, Adira Finance was awarded the Indonesia Most Acclaimed Company Awards (IMACO) as the
Indonesia Most Prestigious Company 2023 with Outstanding Innovation in Creating Customer Experience
in the Multifinance category by Warta Ekonomi on July 6, 2023. The award also confirms Adira Finance’s
success in creating an impressive, superior customer experience that meets customer expectations.
1.       Ranked 1st in the Excellent Service Experience Award (ESEA) Index from Carre Center for 2 Wheels
         Financing category with “Excellent” grade;
2. Ranked 3rd in the Digital User Experience Award (DUEXA) Index from Carre Center for the 4 Wheels
         Financing category with a “Good” grade;
3. Ranked 2nd in the Contact Center Service Excellence Award (CCSEA) Index from the Carre Center for the
         Financing category with a “Exceptional” grade;
4. Received an award in the Best 50 Financial Award 2023 for the Best Customer Service Reputation in
         Multifinance category from The Iconomics;
5. Received an award in the Indonesia Most Acclaimed Company Award 2023 in the Multifinance category
         as “Indonesia Most Prestigious Company 2023 with Outstanding Innovation in Creating Customer
         Experience” from Warta Ekonomi;
6. Received an award in the Indonesia Customer Service Quality Award (ICSQA) 2023 for the Car Financing
         category with an “Excellent” predicate; Motorcycle Financing category with a “Very Good” predicate;
         Electronics & Home Furnishings Financing category with a “Very Good” predicate from SWA Magazine.


BUDGET/COSTS EXPENDED
In 2023, the Company incurred total costs of IDR4.3 billion as part of its commitment to consumers. In
2022, it amounted to IDR3.3 billion.




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                                                               As part of the Sustainable Finance Action
                                                               Plan     implementation,        Adira     Finance
                                                               ensures that every strategic step taken

        IT: Business                                           has a positive impact on society and the
                                                               environment, in addition to financial

        Development
                                                               business      benefits.      Throughout      2023,
                                                               Adira Finance implemented a number


        Strategy
                                                               of new strategies, expanded services,
                                                               and strengthened digital initiatives to
                                                               strengthen and maintain the Company’s
                                                               financial performance sustainably.


                                                               Automotive loan financing remains the
                                                               main pillar of Adira Finance’s business
                                                               activities.    One      of     Adira    Finance’s
                                                               focuses in 2023 is to strengthen and
                                                               gain market share in the automotive
                                                               sector through product diversification
                                                               and providing various attractive sales
                                                               programs for customers. Adira Finance
        Adira Finance implemented a number                     is also committed to supporting the
        of new strategies, expanded services,
                                                               government’s green financing program,
        and strengthened digital initiatives to
        strengthen and maintain the Company’s
                                                               especially for environmentally friendly
        financial performance sustainably.                     electric vehicles.


                                                               Furthermore, Adira Finance is expanding
        The year 2023 is a momentum                            its network to non-automotive businesses
        year for Adira Finance to                              by     diversifying    to    support     business
                                                               growth in areas such as multipurpose
        continue developing business
                                                               products, heavy equipment financing,
        performance in the midst                               and     durable       goods.    Adira     Finance
        of an improving Indonesian                             currently has a multipurpose financing
                                                               product       based    on    Sharia     principles.
        economy. Several targets                               Meanwhile,      Adira       Finance’s    business
        and strategies have been                               development towards financing heavy

        planned for implementation,                            equipment vehicles is being carried
                                                               out by leveraging opportunities for the
        with an innovative approach                            needs of customers in mining and other
        that prioritizes sustainable                           industries that require heavy equipment.

        principles and values.




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                                                  Highlights                Report      Profile        Discussion    Governance     and Social        Data
                                                                                                      and Analysis                Responsibility




Adira Finance is also working to improve the                   Adira Finance also continues to encourage the
digitization process internally and within the                 creation of financial inclusion in Indonesia so
business ecosystem in order to provide more                    as to reduce economic inequality and support
efficient and effective performance and services.              the equitable distribution of public welfare. One
This is done to make it easier for users to access             tangible form of effort is the expansion of services
various   Adira   Finance   services   through   the           through the opening of branches in areas that
supporting ecosystems, which include the Adiraku               have not been reached so far, from Papua to
application, momobil.id, momotor.id, and dicicilaja.           Aceh. The addition of the latest branches in some
co.id. As of December 2023, the Adiraku app had                parts of Indonesia is also expected to become
been downloaded 5.1 million times, with 1.4 users              a financial solution according to the needs of
registered. Furthermore, there are 25.5 thousand               customers in many regions and open employment
registered users on momobil.id, 32.0 thousand on               opportunities for local residents.
momotor.id, and 246.6 thousand on dicicilaja.co.id.
[SEOJK F.26]                                                   Adira      Finance        has         demonstrated                   a       strong
                                                               commitment              to          sustainability             through              its
                                                               innovative approach to strategic planning. Adira
                                                               Finance        continues              to      prioritize           responsible
                                                               business        practices            in     accordance               with           the
                                                               Sustainable Finance Action Plan.




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        TESTIMONY

             Mrs. Ade
             Medan

             Adira Finance has been with me on my life path
             for over 26 years. Several events stand out in
             my recollection, including earning the Grand
             Winner of Harcilnas, which brought me further
             closer to Adira Finance. I believe Adira Finance
             has unique benefits over its competitors.


             So far, I have remained with Adira Finance
             because their products and services outperform
             those of other leasing firms. In addition,
             Adira Finance offered the best service to me.
             My complaints to Adira Finance were heard,
             understood, and addressed appropriately. This
             makes me feel at ease and helps to keep our
             relationship strong.


             I clearly remember being afflicted by the
             COVID-19 outbreak a few years back. Adira
             Finance understands this and allows me to
             defer credit payments without incurring fines.
                                                                 like me. I also hope that Adira Finance can
                                                                 improve services sustainably in the future while
             I hope that administration fees can be reduced
                                                                 maintaining the greatest services it presently
             or eliminated for loyal, long-time customers
                                                                 provides, including collections.




             Dealer Honda - Indako


             We have been working together with Adira
             Finance since early 2021, and during which
             time we have consistently regarded their
             products and financing services as unparalleled.
             Adira Finance has played a significant role
             in facilitating our business operations with
             exceptional programs, along with prompt and
             responsive assistance in addressing any issues
             that arise.


             Overall, our partnership with Adira Finance has
             been very positive. Looking ahead, we trust that
             Adira Finance will sustain or enhance the quality
             of its existing products and financing services.




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                                             Highlights                Report      Profile     Discussion    Governance     and Social        Data
                                                                                              and Analysis                Responsibility




Mrs. Lenny
Medan

I have been a customer of Adira Finance for
over 12 years. I recall becoming an Adira Finance
customer to purchase a motorcycle while still
living in Sidikalang, as well as purchasing a
truck for business purposes while our family was
in Medan. All of the vehicles I own, specifically
eight trucks for my business, were financed by
Adira Finance.


There are several reasons why I chose Adira
Finance for vehicle financing. Aside from its
services, Adira Finance employs people that are
knowledgeable in their work and understand
the demands of its consumers, such as myself.
Adira Finance offers a variety of convenient
payment methods, including branch offices,
bank accounts, online transfers, and Adiraku.




                                                          In the future, I hope Adira Finance can further
                                                          socialize the various promotional programs and
                                                          discounts being held, even more so that more
                                                          customers will benefit.




Mitsubishi Fuso Authorized
Dealer - DIPO SM. Raja

Adira Finance has been very supportive of
my business compared to its competitors.
Therefore, I dare to say that I am very satisfied
with the products and financing services
provided by Adira Finance so far. And, up to this
point, our relationship with Adira Finance was
nothing short of excellent. Despite the frequent
personnel changes, Adira Finance's established
system remains robust, ensuring consistently
excellent and responsive services.


Going forward, I do hope that Adira Finance
will expand its workforce while also enhancing
its product knowledge even further. Thus,
Adira Finance will be able to stay ahead of its
competitors.




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06
SUPPORTING
DATA
Page 479

          
Page 480
        OPERATIONAL AREA



                                                                                     Kalimantan
                                                     Sumbagut
                                                                                    44 Networks
                                                    65 Networks                     149 Thousands of Customers
                                                    221 Thousands of Customers




         Sumbagsel
        63 Networks
        164 Thousands of Customers

                      Jabodetabekser
                     48 Networks
                     532 Thousands of Customers
                                        West Java
                                       44 Networks                                Central Java
                                       205 Thousands of Customers                44 Networks
                                                                                 233 Thousands of Customers


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                                             Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                             and Analysis                Responsibility




                Sulawesi
               83 Networks
               201 Thousands of Customers




                                    Bali & Nusa Tenggara
 East Java                         24 Networks
51 Networks                        93 Thousands of Customers
197 Thousands of Customers



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        THE COMPANY’S
        BUSINESS NETWORKS

        HEAD OFFICE                                      DAAN MOGOT - JAKBAR                   BEKASI 3 (CAR) – HARAPAN INDAH
        Millenium Centennial Center                      Jl. Tanah Lot Blok LC I No 14 - 15,   Mega Office Park Blok OP.3 No. 2
        Jl. Jend. Sudirman Kav 25, Karet,                RT 008/RW 012, Kalideres, West        Jl. Harapan Indah Bulevar, Medan
        Setiabudi, South Jakarta                         Jakarta                               Satria, Bekasi
        Tel : 021- 52963322/3232                         Tel : 021-54376721                    Tel : 021-88866352
        Fax : 021-52964159                               Fax : 021-54376342                    Fax : -

        JABODETABEKSER REGION -                          JAKARTA 2 (CAR) - PONDOK INDAH        BEKASI 4 - HARAPAN INDAH
        BRANCH OFFICE                                    Ruko Plaza 5 Pondok Indah Blok        Mega Office Park Blok OP.3 No. 2
                                                         C – 6, Jl. Margaguna Raya, Gandaria   Jl. Harapan Indah Bulevar, Medan
        JAKARTA 1 TEBET                                  North, Kebayoran Baru, South          Satria, Bekasi
        Jl. KH Abdullah Syafe’i                          Jakarta                               Tel : 021-88866352
        No. 50 A-C RT 012/RW 009, Bukit                  Tel : 021-7233336                     Fax : -
        Duri, Tebet, South Jakarta                       Fax : 021-7233337
        Tel : 021-7902829                                                                      BEKASI 5 - CIKARANG
        Fax : 021-79191878                               WEST JAKARTA (CAR) -                  Komp. Ruko Cikarang Square
                                                         LATUMENTEN                            Jl. Raya Cikarang-Cibarusah Blok
        JAKARTA 3 (CAR) - TEBET                          Ruko Seasons City Blok A07,           B No.12, Pasirsari, South Cikarang,
        Jl. KH Abdullah Syafe’i                          Jl. Latumenten No. 33, Jembatan       Bekasi
        No. 50 A-C RT 012/RW 009, Bukit                  Besi, Tambora, West Jakarta           Tel : 021-89119762
        Duri, Tebet, South Jakarta                       Tel : 021-29071301                    Fax : 021-89119765
        Tel : 021 -79187576                              Fax : 021-29071303
        Fax : 021-79191878                                                                     TANGERANG - ALAM SUTERA 1
                                                         CIKARANG - SENTRA                     Jl. Raya Serpong Km. 7, Alam Sutera,
        CILEDUG - TANGERANG                              Komp. Ruko Bagasasi                   BSD, Tangerang
        H.O.S Cokroaminoto (Ciledug Raya)                Sentra Cikarang Blok B 20-22,         Tel : 021-53124573
        RT 001/RW 006, East Sudimara,                    Jl. Raya Cikarang-Cibarusah           Fax : 021-53124559
        Ciledug, Tangerang                               RT 12 RW 005, Sukaresmi, South
        Tel : 021-73446773                               Cikarang, Bekasi                      TANGERANG - ALAM SUTERA 2
        Fax : 021-7323662                                Tel : 021-89117744                    (CAR)
                                                         Fax : 021-89117745                    Jl. Raya Serpong Km. 7, Alam Sutera,
        CIPUTAT - TANGSEL                                                                      BSD, Tangerang
        Kompleks Ruko Ciputat LOT,                       BEKASI 1 - GRAND MALL                 Tel : 021-53124573
        Jl. Dewi Sartika Kav 22-23, RT 002/              Komplek Gran Mall Blok C No. 9-11,    Fax : 021-53124559
        RW 009, Ciputat, South Tangerang                 No 1, Jl. Jenderal Sudirman No.1,
        Tel : 021-7415209                                Harapan Mulya, Medan Satria,          CIKUPA – CITRA RAYA
        Fax : 021-7406974                                Bekasi                                Perumahan Citra Raya, Boulevard
                                                         Tel : 021-8892107                     Raya Citra Raya Blok L 01/15 R,
        JAKARTA - KELAPA GADING 1                        Fax : 021-88955379                    Cikupa, Tangerang
        (MOTORCYCLE)                                                                           Tel : 021-59400382
        Komp. Ruko Kokan Permata, Kelapa                 PONDOK GEDE - JATIRAHAYU              Fax : -
        Gading Blok F3A,5,6,7, Kelapa                    Jl. Raya Hankam No. 60A-B, RT 07/
        Gading, North Jakarta                            RW 05, Jatirahayu, Pondok Melati,     CIKUPA (CAR) – CITRA RAYA
        Tel : 021-45851314                               Bekasi, West Java                     Perumahan Citra Raya, Boulevard
        Fax : 021-45851321                               Tel : 021-84995340                    Raya Citra Raya Blok L 01/15 R,
                                                         Fax : 021-84995042                    Cikupa, Tangerang
        JAKARTA - KELAPA GADING (CAR)                                                          Tel : 021-59400382
        Komp. Ruko Kokan Permata, Kelapa                 PONDOK GEDE (CAR) -                   Fax : -
        Gading Blok F 3A,5,6,7, Kelapa                   JATIRAHAYU
        Gading, North Jakarta                            Jl. Raya Hankam No. 60A-B, RT 07/     PASAR BARU - TANGERANG
        Tel : 021-45851314                               RW 05, Jatirahayu, Pondok Melati,     Jl. Mohammad Toha No 14 C & 14 D,
        Fax : 021-45851321                               Bekasi, Jwa West Java                 Gerendeng, Karawaci, Tangerang
                                                         Tel : 021-84995340                    Tel : 021-5537799
        KETAPANG - JAKPUS                                Fax : 021-84995042                    Fax : 021-5537798
        JL. KH. Zainul Arifin No. 27, Blok A3-
        A4, RT 002/RW 001, North Petojo,                 BEKASI 2 - TAMBUN                     SERANG - AHMAD YANI
        Petojo, Central Jakarta                          Ruko Permata Metropolitan             Jl. A. Yani No 157 RT 01/RW 04,
        Tel : 021-6322707                                Blok A3 No. 31-33, Jl. Sultan         Sumur Pucung, Serang
        Fax : 021-6322709                                Hasanudin, Tambun, Bekasi             Tel : 0254-209810
                                                         Tel : 021-8831881                     Fax : 0254-209818
                                                         Fax : 021-88366581


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                                                     Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                                     and Analysis                Responsibility




SERANG 2 (CAR) – AHMAD YANI            BOGOR 3 – SOLEH ISKANDAR                            JABODETABEKSER REGION -
Jl. A. Yani No 157 RT 01/RW 04,        JL. KH Soleh Iskandar Dinata No 476.                OFFICE OTHER THAN BRANCH
Sumur Pucung, Serang                   A RT 004/RW 009, Kedung Badak,                      OFFICE
Tel : 0254-209810                      Tanah Sereal, Bogor
Fax : 0254-209818                      Tel : 0251-8362714                                  RANGKAS BITUNG - LABUAN
                                       Fax : 0251 - 8362807                                Jl. Raya Jendral Sudirman – Labuan
CILEGON - AHMAD YANI                                                                       (front of SPBU 34 422 03), Sukamaju,
Jl. Raya Serang - Cilegon No 40 –      BOGOR – LEUWILIANG                                  Labuan, Banten
41, Kedaleman, Cibeber, Cilegon,       Ruko Cemplang, Jl. Galuga RT                        Tel : -
Banten                                 002/RW 006, Dukuh, Cempalang,                       Fax : -
Tel : 0254-377581                      Cibungbulang, Bogor
Fax : 0254 377741                      Tel : 0251-8640084                                  RANGKAS BITUNG - MALINGPING
                                       Fax : -                                             Jl. Raya Malingping - Bayah
RANGKAS BITUNG - LEBAK                                                                     Kp. Polotot Tengah Desa Sukaraja,
Jl. Mutatuli No. 38 A Rangkasbitung    CIBINONG - BOGOR                                    Malingping, Lebak, Banten
Lebak Banten, Muaraciujung West,       Graha Cibinong Block C1 no 21-23                    Tel : -
Rangkasbitung, Banten                  Jln Raya Jakarta-Bogor Km.43, Ciri                  Fax : -
Tel : 08121117118                      Mekar, Cibinong, Bogor
Fax : -                                Tel : 021-87908409                                  CILEUNGSI - JONGGOL
                                       Fax : 021-87908900                                  Jl. Raya Jonggol No.9 RT 003/RW 011,
CILEUNGSI MALL                                                                             Jonggol, Bogor
Jl. Raya Narogong Komplek Mall         JABODETABEKSER REGION                               Tel : -
Cileungsi Blok C14-17, Cileungsi       - SHARIA BUSINESS UNIT                              Fax : -
Kidul, Cileungsi                       BRANCH OFFICE
Tel : 021-82496928                                                                         BOGOR 3 - PARUNG
Fax : 021-82480306                     JAKARTA 3 (CAR) - TEBET                             Jl. Raya Kampung Jati RT 002/RW
                                       Jl. KH Abdullah Syafe’i                             006, Parung, Parung Kuda, Bogor
CILEUNGSI (CAR) MALL                   No. 50 A-C RT 012/RW 009, Bukit                     Tel : -
Jl. Raya Narogong Komplek Mall         Duri, Tebet, South Jakarta                          Fax : -
Cileungsi Blok C14-17, Cileungsi       Tel : 021-7902829/79187576
Kidul, Cileungsi                       Fax : 021-79191878                                  JABAR REGION -
Tel : 021-82496928                                                                         BRANCH OFFICE
Fax : 021-82480306                     CIPUTAT - TANGSEL
                                       Kompleks Ruko Ciputat Lot, Jl. Dewi                 BANDUNG - SUKARNO HATTA
DEPOK - MARGONDA                       Sartika Kav 22-23, RT 002/RW 009,                   Jl. Soekarno Hatta No. 380,
Jl. Margonda Raya No. 88 A-C, Kemiri   Ciputat, South Tangerang                            Situsaeur, Bojong Loa Kidul,
Muka, Beji, Depok                      Tel : 021-7415209                                   Bandung
Tel : 021-77204222                     Fax : 021-7406974                                   Tel : 022-5210766
Fax : 021-77200022                                                                         Fax : 022-5210796
                                       BEKASI 1 - GRAND MALL
DEPOK 3 (CAR) - MARGONDA               Komplek Grand Mall Blok C                           BALEENDAH – JAKSANARANATA
Jl. Margonda Raya No. 88 A-C, Kemiri   No. 9-11, No 1, Jl. Jenderal Sudirman,              Jl. Jaksanaranta No. 7 RT 03/RW 15,
Muka, Beji, Depok                      No.1, Harapan Mulya, Medan Satria,                  Baleendah, Bandung
Tel : 021-77207408                     Bekasi, Jawa West                                   Tel : 022-88882452
Fax : 021-77207409                     Tel : -                                             Fax : 022-88882594
                                       Fax : -
CIMANGGIS - DEPOK                                                                          BANDUNG (CAR) - PETA
Jl. Raya Jakarta Bogor KM 31,          SERANG - AHMAD YANI                                 Jl. Peta No.156 RT 01/RW 04,
RT 001/RW 005, Cisalak,                Jl. A. Yani No 157 RT 01/RW 04,                     Sukaasih, Bojongloa Kaler, Bandung
Sukmajaya, Depok                       Sumur Pecung, Serang, Banten                        Tel : 022-6046331
Tel : 021-87714727                     Tel : 0254-209810                                   Fax : 022-6046327
Fax : 021-87714730                     Fax : 0254-209818
                                                                                           CIMAHI - NGRAMPAH
DEPOK 4 -SAWANGAN                      SERANG - AHMAD YANI II                              Jl. Gadobangkong No. 94, RT 02/
Jl. Raya Sawangan, RT 01/RW 02,        Jl. A. Yani No 157 RT 01/RW 04,                     RW 03, Ngrampah, Cimahi.
Rangkapan Jaya, Pancoran Mas,          Sumur Pecung, Serang, Banten                        Tel : 022-6632500
Depok                                  Tel : 0254-209810                                   Fax : 022-6632530
Tel : 021-77883737                     Fax : 0254-209818
Fax : 021-77886259                                                                         BANDUNG -
                                       BOGOR 1 - TAJUR                                     UJUNG BERUNG
BOGOR 1 - TAJUR                        Jl. Raya Tajur No. 158 A-C RT 01/RW                 Komp. Tritanpoint Bandung
Jl. Raya Tajur No. 158 A-C RT 01/RW    06, Pakuan, South Bogor, Bogor                      Jl. AH Nasution No.B3-19 & B3-
06, Pakuan, South Bogor, Bogor         Tel : 0251-390372                                   20,Cipadung Wetan, Ujung Berung,
Tel : 0251-8390373                     Fax : 0251-384222                                   Bandung, West Java
Fax : 0251-8384222                                                                         Tel : 022-7218491
                                                                                           Fax : 022-7216250
BOGOR 2 (CAR) - TAJUR
Jl. Raya Tajur No. 162 D, Pakuan,
South Bogor
Tel : 0251-378862
Fax : 0251-310543

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        BANDUNG 6 - PUNGKUR                              CIREBON - WAHIDIN                        JABAR REGION - OFFICES
        Jl. Pungkur No. 117 RT 006/RW 005,               Jl. Dr. Wahidin Sudirohusodo No. 63      OTHER THAN BRANCH
        Balonggede, Regol, Bandung                       RT 01/RW 01, Sukapura, Kejaksan,         OFFICES
        Tel : 022 - 4241001                              Cirebon
        Fax : 022 - 4221982                              Tel : 0231-230750                        BANDUNG - MAJALAYA
                                                         Fax : 0231-225672                        Jl. Raya Majalaya - Cicalengka
        SUMEDANG – MAYOR                                                                          Sukasari RT 001/RW 014,
        ABDURAHMAN                                       MAJALENGKA – ABDUL HALIM                 Mekarpawitan, Paseh, Bandung
        Jl. Mayor, Abdurrachman                          Ruko Taman Hana Sakura Jl. Raya          Tel : 022-85962066
        No. 103, Kotakaler, North Sumedang,              Cigasong Jatiwangi, Cicenang,            Fax : 022-85962067
        Sumedang, West Java                              Majalengka
        Tel : 0261-201099                                Tel : 0233-281223                        SUMEDANG – TANJUNG SARI
        Fax : 0261-208256                                Fax : 0233-8285130                       Perumahan Babakan Jati Permai,
                                                                                                  Jl. Tanjung Sari No. 154, RT 02/
        SUBANG – OTTO ISKANDAR                           JATIBARANG – WIDASARI                    RW 06, Jatisari, Tanjung Sari,
        Jl. Oto Iskandardinata No 103, RT 40/            Jl. Raya Bangkaloa Ilir No. 25,          Sumedang
        RW 10, karanganyar, Subang,                      Jatibarang, Bengkaloa, Widasari,         Tel : 022-7914290
        West Java                                        Indramayu                                Fax : 022-7914296
        Tel : 0260-421172                                Tel : 0234-5357330
        Fax : 0260-421167                                Fax : 0234-353300                        KARAWANG - RENGASDENGKLOK
                                                                                                  Jl. Amansari, RT 009/RW 003,
        PAMANUKAN - SUBANG                               SUKABUMI – SURYA KENCANA                 Amansari, Rengasdengklok,
        Jl. Raya Eyangtirtapraja No. 45                  Jl. Surya Kencana No. D5 - D6            Karawang
        RT 02/RW 08, Pamanukan Kota,                     RT 003/RW 001, Gunung Parang,            Tel : 0267-8485191
        Pamanukan, Subang,                               Cikole, Sukabumi                         Fax : 0267-8485207
        West Java                                        Tel : 0266-215366
        Tel : 0260-555070                                Fax : 0266-217203                        PURWAKARTA - CIKAMPEK
        Fax : 0260-555066                                                                         Jl. Ir. H. Djuanda No. 89 C, Sukaseuri,
                                                         CIANJUR - JUANDA                         RT 005/RW 002, Sarimulya,
        KARAWANG - KERTABUMI                             Jl. Ir.H. Juanda No. 19B & 19C, RT 01/   Kotabaru, Karawang
        Jl. Kerta Bumi No 29 E - F, RT 003/              RW 13, Pamayoman, Cianjur,               Tel : 0264-4304703
        RW 009, Nagasari, West Karawang,                 West Java                                Fax : 0264-304580
        Karawang                                         Tel : 0263-282723
        Tel : 0267-411511                                Fax : 0263-282726                        TASIKMALAYA -SINGAPARNA
        Fax : 0267-400274                                                                         Babakan Cianda, RT 01/RW 012,
                                                         JABAR REGION - SHARIA                    Cilampung Hilir, Padakembang,
        KARAWANG (CAR)- KERTABUMI                        BUSINESS UNIT BRANCH                     Tasikmalaya
        Jl. Kerta Bumi No 29 E - F, RT 003/              OFFICES                                  Tel : 0265-545770
        RW 009, Nagasari, West Karawang,                                                          Fax : 0265-545783
        Karawang, West Java                              BANDUNG (CAR) - PETA
        Tel : 0267-411512                                Jl. Peta No.156, RT 01/RW 04,            TASIKMALAYA -KARANG NUNGGAL
        Fax : 0267-400274                                Sukaasih, Bojongloa Kaler, Bandung       Jl. Raya Karangnunggal, RT 01/RW
                                                         Tel : 022-6046331                        07, Karangnunggal, Tasikmalaya
        CIKAMPEK - PURWAKARTA                            Fax : 022-6046327                        Tel : 0265-580469
        Jl. Veteran Blok Cihideung No. 77,                                                        Fax : -
        RT 05/RW 02, Ciseureuh, Purwakarta               BANDUNG - UJUNG BERUNG
        Tel : 0264-231515                                Komp. Tritanpoint Bandung,               GARUT - CIKAJANG
        Fax : 0264-231516                                Jl. AH Nasution No. B3-19 & B3-20,       Jl. Raya Cikajang, Cibodas, RT 001/
                                                         Cipadung Wetan, Ujung Berung,            RW 005, Cibodas, Cikajang, Garut
        TASIKMALAYA - JUANDA                             Bandung                                  Tel : 0262-577628
        Komp. Ruko TFT, Jl. Ir. H. Juanda                Tel : 022-7218491                        Fax : -
        No. 18, RT 001/RW 004, Linggajaya,               Fax : 022-7216250
        Mangkubumi, Tasikmalaya                                                                   GARUT - PAMEUNGPEUK
        Tel : -                                          TASIKMALAYA - JUANDA                     Jl. Cigodeg, RT 01/RW 02, Paas,
        Fax : -                                          Komp. Ruko TST, Jl. Ir. H. Juanda        Pameungpeuk, Garut
                                                         No. 18 RT 001/RW 004, Linggajaya,        Tel : -
        GARUT - CIKURAY                                  Mangkubumi, Tasikmalaya                  Fax : -
        Jl. Cikuray No. 38, RT 001/RW 006,               Tel : -
        Regol, Garut Kota                                Fax : -                                  GARUT - LIMBANGAN
        Tel : 0262-240882                                                                         Jl. Raya Limbangan, Lio West,
        Fax : 0262-243307                                CIREBON – WAHIDIN                        RT 01/RW 07, West Limbangan,
                                                         Jl. Dr. Wahidin Sudirohusodo             Blubur Limbangan
        BANJAR – DIDI KARTASASMITA                       No. 63 RT 01/RW 0, Sukapura,             Tel : 0262-438117
        Komp Pertokoan Voctoria Plaza, Jl.               Kejaksan, Cirebon                        Fax : -
        Mayjend. Didi Kartasasmita Blok 8                Tel : 0231-230750
        No 3, 5, 6, Banjar Kolot, Banjar,                Fax : 0231-225672                        BANJAR - CIAMIS
        Tel : 0265-745288                                                                         Jl. Mr. Iwa Kusumasomantri, No. 20B,
        Fax : 0265-745290                                                                         Kertasari, Ciamis
                                                                                                  Tel : 0265-772505
                                                                                                  Fax : 0265-2751632



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                                                   Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                                   and Analysis                Responsibility




BANJAR - PANGANDARAN                  JATENG REGION -                                    PURWOKERTO – JEND SUDIRMAN
Jl. Raya Babakan, Karanggedang,       BRANCH OFFICE                                      JL. Jendral Sudirman, No. 699,
RT 03/RW 04, Babakan,                                                                    RT 003/RW 008, Purwokerto Wetan,
Pangandaran                           SEMARANG I – MT HARYONO                            Banyumas
Tel : 0265-631585                     Jl. MT. Haryono 657 A, Wonodri,                    Tel : 0281-626028
Fax : 0265-631584                     South Semarang, Semarang                           Fax : 0281-626030
                                      Tel : 024-8318866
CIREBON - CILEDUG                     Fax : 024-8416800                                  BANJARNEGARA - STADION
Jl. Pangeran Walasungsang No. 137,                                                       JL. Stadion No. 03, Parakancanggah,
RT 001/RW 001, Jatiseeng,             SEMARANG 2 (CAR) – MT HARYONO                      Banjarnegara
Ciledug, Cirebon                      Jl. MT. Haryono 657 A, Lantai 3,                   Tel : 0286-5985920
Tel : 0231-663709                     Wonodri, South Semarang                            Fax : 0286-5985921
Fax : 0231-663712                     Tel : 024-8318866
                                      Fax : 024-8416800                                  CILACAP – PERINTIS
MAJALENGKA - KUNINGAN                                                                    KEMERDEKAAN
Jl. Pramuka No. 38, RT 007/RW 003,    KENDAL – SOEKARNO HATTA                            Jl. Perintis Kemerdekaan,
Purnawirangun, Kuningan               Jl. Soekarno Hatta 346, RT 003/RW                  RT 01/RW 04, Kebonmanis
Tel : 0232-8881980                    003, Pekauman, Kendal                              North Cilacap, Cilacap
Fax : 0232-8882154                    Tel : 0294-571013                                  Tel : 0282-548777
                                      Fax : -                                            Fax : 0282-548133
JATIBARANG - PATROL
Jl. Raya Patrol RT 004/RW 003         SALATIGA - OSAMALIKI                               SOLO – SOLO BARU
(Front of Kecamatan Patrol Office -   Jl. Osamiliki, RT 01/RW 03, No. 34,                Jl. Raya Solo Permai
Indramayu)                            Mangunsari, Kota Salatiga, Salatiga                Jl. No. 7-9, Solo Baru, Grogol
Tel : 0234-612816                     Tel : 0298-3429111                                 Tel : 0271-626626
Fax : 0234-612817                     Fax : 0298-321902                                  Fax : 0271-626623

SUKABUMI - PELABUHAN RATU             SEMARANG 3 – SOEKARNO HATTA                        SRAGEN - SUKOWATI
Jl. Jend. Sudirman No. 99, Citepus,   Jl. Supriyadi No. 27, RT 01/RW 08,                 Jl. Raya Sukowati, No. 412, Sragen
Pelabuhan Ratu                        Kalicari, Pedurungan, Semarang                     Wetan, Sragen
Tel : 0266-434190                     Tel : 024-76729339                                 Tel : 0271-894646
Fax : 0266- 435246                    Fax : 024-76729199                                 Fax : 0271-890913

SUKABUMI - CICURUG                    KUDUS – SUDIRMAN SQUARE                            KLATEN – PEMUDA UTARA
Leuwi Orok, RT 09/RW 04               Komp. Sudirman Square                              Jl. Pemuda Utara, No. 113, Bareng,
Sundawenang, Parung Kuda,             Jl. Sudirman RT 03/RW 01, Rendeng,                 Klaten Tengah
Sukabumi                              Kudus Kota.                                        Tel : 0272-322561
Tel : 0266-654144                     Tel : 0291-441442                                  Fax : 0272-322546
Fax : 0266-6541449                    Fax : 0291-444390
                                                                                         YOGYAKARTA 1 - TEGALREJO
CIANJUR - TANGGEUNG                   PATI – KYAI SALEH                                  Jl. Jend. Sudirman No.42,
Wangunjaya Tanggeung RT 05/           Jl. Kyai Saleh No. 31, RT 006/RW 002,              Gowongan, Jetis, Yogyakarta
RW 01, Margaluyu, Tanggeung,          Pati Lor, Pati                                     Tel : 0274-555007
Cianjur                               Tel : 0295-386400                                  Fax : 0274-555062
Tel : 0263-363862                     Fax : 0295-381972
Fax : 0263-363863                                                                        YOGYAKARTA 2 – UMBUL HARJO
                                      PURWODADI – AHMAD YANI                             Jl. IPDA TUT Harsono
JABAR REGION OFFICE –                 Jl. Ahmad Yani, No. 374 (Lingkungan                No. 55A, Umbul Harjo
OFFICE OTHER THAN SHARIA              Nglejok), Kuripan, Purwodadi                       Cangkringan, Yogyakarta
BUSINESS UNIT BRANCH                  Tel : 0292-423884                                  Tel : 0274-563131
OFFICE                                Fax : 0292-425028                                  Fax : 0274-563061

TASIKMALAYA – SINGAPARNA              TEGAL – JEND SUDIRMAN                              MAGELANG – AHMAD YANI
Babakan Cianda, RT 01/RW 012,         Jl. Jend. Sudirman No. 23/25 RT 001/               Jl. Ahmad Yani No. 40
Cilampung Hilir, Padakembang,         RW 004, Randugunting, South                        Kedungsari, Magelang North
Tasikmalaya                           Tegal, Tegal                                       Tel : 0293-363021
Tel : 0265-545770                     Tel : 0283-322383                                  Fax : 0293-361246
Fax : 0265-545783                     Fax : 0283-320714
                                                                                         JATENG REGION - SHARIA
TASIKMALAYA – KARANG                  PEKALONGAN – KH MANSUR                             BUSINESS UNIT BRANCH
NUNGGAL                               Jl. KH. Mansur 108, Bendan,                        OFFICE
Jl. Raya Karangnunggal, RT 01/RW      Pekalongan
07, Karangnunggal, Tasikmalaya        Tel : 0285-434681                                  SEMARANG I – MT HARYONO
Tel : 0265-580469                     Fax : 0285-431096                                  Jl. MT. Haryono 657 A, Wonodri,
Fax : -                                                                                  South Semarang, Semarang
                                                                                         Tel : 024-8318866
CIREBON – CILEDUG                                                                        Fax : 024-8416800
Jl. Dr. Wahidin Sudirohusodo,
No. 63 RT 01/RW 01, Sukapura,
Kejaksan, Bekasi
Tel : 0231-230750
Fax : 0231-225672
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        TEGAL – JEND SUDIRMAN                            PEKALONGAN - PEMALANG                   JATENG REGION -OFFICES
        Jl. Jend. Sudirman, No. 23/25,                   Jl. Jend. Sudirman Timur, No. 63        OTHER THAN SHARIA
        RT 001/RW 004, Randugunting,                     RT 002/RW 006, Wanareja, Taman,         BUSINESS UNIT BRANCH
        South Tegal, Tegal                               South Pemalang                          OFFICES
        Tel : 0283-322383                                Tel : 0284-325695
        Fax : 0283-320714                                Fax : 0284-324138                       TEGAL – BUMIAYU
                                                                                                 Jl. P. Diponegoro No. 72 RT 001/
        SOLO BARU - SOLO                                 PURWOKERTO - PURBALINGGA                RW 006, Bumiayu, Brebes
        Jl. Ir Soekarno Blok JA No 7-9 Solo              Jl. MT Haryono No. 20, Purbalingga      Tel : 0289-432899
        Baru, Madegondo, Grogol, Sukoharjo               Kulon, Purbalingga                      Fax : 0289-432399
        Tel : 0271-626626                                Tel : 0281-894414
        Fax : 0271-626622                                Fax : 0281-892967                       TEGAL - KETANGGUNGAN
                                                                                                 Komp. Perdagangan, Jl. RA. Kartini
        YOGYAKARTA - TEGALREJO                           BANJARNEGARA - WONOSOBO                 003/001, Ketanggungan, Brebes
        Jl. Jend. Sudirman No.42,                        Jl. RSUD, No. 2, Sedeng Kulon, RT 13/   Tel : 0283-881551
        Gowongan, Jetis, Yogyakarta                      RW 04, West Wonosobo, Wonosobo          Fax : 0283-881513
        Tel : 0274-555007                                Tel : 0286-3326191
        Fax : -                                          Fax : 0286-322871                       SOLO - WONOGIRI
                                                                                                 Jl. A. Yani 172 RT 001/RW 002,
        JATENG REGION - OFFICES                          MAJENANG                                Kerdukepik, Giripurwo, Wonogiri
        OTHER THAN BRANCH                                Pasar Majenang,                         Tel : 0273-323588
        OFFICES                                          Jl. Matahari, RT 005/RW 006,            Fax : 0273-323926
                                                         Sindangsari, Majenang, Cilacap
        SALATIGA - UNGARAN                               Tel : 0280-623796                       EAST JAVA REGION - BRANCH
        Jl. Muh. Yamin No. 10                            Fax : -                                 OFFICE
        Bandarjo, Ungaran East, Semarang
        Tel : 024-6927039                                KEBUMEN                                 SURABAYA 1 - MARGOREJO
        Fax : -                                          Jl. HM. Sarbini No.13                   Jl. Margorejo 63 A – B, Ruko Margo
                                                         RT 06/RW 02, Bumirejo, Kebumen          Indah Shop House, Margorejo,
        DEMAK                                            Tel : 0287-385624                       Wonocolo, Surabaya
        Jl. Sultan Hadiwijaya RT 05/RW 01,               Fax : -                                 Tel : 031-8475288
        Mangunjiwan, Demak,                                                                      Fax : 031-8495477
        Tel : 0291-682087                                SOLO - WONOGIRI
        Fax : 0291-685699                                Jl. A. Yani 172 RT 001/RW 002,          PAMEKASAN
                                                         Kerdukepik, Giripurwo, Wonogiri         Jl. Pintu Gerbang, No. 21, RT 02/
        JEPARA                                           Tel : 0273-323588                       RW 03, Bugih, Pamekasan
        Jl. Pemuda, No. 10 A, RT 03/RW 07,               Fax : 0273-323926                       Tel : 0324-325383
        Panggang, Jepara                                                                         Fax : 0324-325861
        Tel : 0291-598628                                SRAGEN - KARANG ANYAR
        Fax : 0291-598659                                Jl. Lawu No. 31, Karangpandan,          SURABAYA 2 – IR SOEKARNO
                                                         Karang Anyar                            Ruko Icon 21 Blok S10-11,
        PATI - REMBANG                                   Tel : 0271-495911                       Jl. Dr. Ir. H. Soekarno RT 001/RW 001,
        Jl. P Sudirman No. 163                           Fax : 0271-495898                       Tel : 031-5049898
        RT 01/RW 03, Kabongan Lor,                                                               Fax : 031-5046633
        Rembang                                          BOYOLALI
        Tel : 0295-6997093                               Jl. Kates No. 2, Siswodipuran,          SURABAYA 3 (CAR) – KAYON
        Fax : -                                          Boyolali                                Jl. Kayon No. 2 C-D, RT 1/RW 5,
                                                         Tel : 0276-323038                       Embong Kaliasin, Surabaya
        PURWODADI - GUBUG                                Fax : -                                 Tel : 031-5318640
        Jl. A. Yani, RT 05/RW 04, Gubug,                                                         Fax : 031-5318658
        Grobogan                                         YOGYAKARTA 2 - WONOSARI
        Tel : 0292-5135892                               Jl. KH. Agus Salim, No. 71, Kepek,      SURABAYA 4
        Fax : 0292-5135891                               Wonosari, Gunung Kidul                  Ruko Satellite Town Square
                                                         Tel : 0274-393382                       Blok B 16-18, Jl. Sukomanunggal,
        TEGAL - BUMIAYU                                  Fax : 0274-393383                       Surabaya
        Jl. P. Diponegoro No. 72                                                                 Tel : 031-7322000
        RT 001/RW 006, Bumiayu, Brebes                   TEMANGGUNG                              Fax : 0317-324064
        Tel : 0289-432599                                Jl. Jend. Sudirman
        Fax : 0289-432399                                No. 172, Kowanga, Temanggung            SIDOARJO – HANG TUAH
                                                         Tel : 0293-493511                       Jl. Hang Tuah No. 2, RT 007/RW 002,
        TEGAL - KETANGGUNGAN                             Fax : 0293-493083                       Sidomekti, Sidoarjo
        Komp. Perdagangan, Jl. RA. Kartini                                                       Tel : 031-8921416
        RT 003/RW 001, Ketanggungan,                     PURWOREJO                               Fax : 031-8921221
        Brebes                                           Jl. A. Yani, No. 25 A, RT 05/RW 12,
        Tel : 0283-881511                                Purworejo
        Fax : 0283-881513                                Tel : 0275-322500
                                                         Fax : 0275-325075




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                                                         Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                                         and Analysis                Responsibility




GRESIK – KARTINI                           PONOROGO – JEND. SUDIRMAN                           JEMBER – GAJAH MADA
Ruko Building Kartini , Jl. R.A. Kartini   Jl. Panglima Besar Sudirman, No. 55,                Jl. Gajah Mada No. 229, RT 004/RW
No. 236/A1, Sidomoro, Kebomas              Mangkujayan, Ponorogo                               002, Kel. Kaliwates, Jember
Tel : 031-3987726                          Tel : 0352-489241                                   Tel : 0331-424666
Fax : 031-3990461                          Fax : 0352-462340                                   Fax : -

TUBAN – LUKMAN HAKIM                       TULUNGAGUNG – HASANUDIN                             KEDIRI - ERLANGGA
Jl. Lukman Hakim No. 43, RT 003/           Panglima Sudirman Trade Centre                      Jl. Erlangga 39, RT 002/RW 010,
RW 004, Tuban                              Blok B5-7, Jl. S. Hasanudin, Kenayan,               Banjaran, Kediri Kota, Kediri
Tel : 0356-333066                          Tulungagung                                         Tel : 0354-690533
Fax : 0356-332442                          Tel : 0355-336270                                   Fax : -
                                           Fax : 0355-337002
BOJONEGORO – VETERAN                                                                           PASURUAN – SOEKARNO HATTA
Jl. Veteran, No. 188, RT 038/RW 006,       BLITAR – MELATI                                     Jl. Soekarno Hatta Pasuruan No. 9A,
Sukorejo, Bojonegoro                       Jl. Raya Melati No. 1, Ruko A - D                   Gadingrejo, Pasuruan
Tel : -                                    (Simpang Melati Veteran),                           Tel : 0343-431534
Fax : -                                    Kepanjen Kidul, Blitar                              Fax : 0343-411807
                                           Tel : 0342-816178
MOJOKERTO – YOS SUDARSO                    Fax : 0342-816179                                   JATIM REGION - OFFICES
Jl. Yos Sudarso No. 29-35 Mojokerto,                                                           OTHER THAN BRANCH
Mentikan, Prajurit Kulon, Mojokerto        MALANG 1 – JA. SUPRAPTO                             OFFICES
Tel : 0321-330393                          Jl. Jaksa Agung Suprapto
Fax : 0321-325842                          No. 56, Claket, Klojen, Malang                      SURABAYA 5 - SURABAYA DRB
                                           Tel : 0341-364646                                   Jl. Margorejo 63 A - B (Ruko Margo
JEMBER – GAJAH MADA                        Fax : 0341-364616                                   Indah Shop House), Margorejo,
Jl. Gajah Mada No. 229, RT 004/RW                                                              Wonocolo, Surabaya
002, Kaliwates, Jember                     MALANG 2 – TUMENGGUNG SURYO                         Tel : 031-8475288
Tel : 0331-424666                          Jl. R Tumenggung Suryo 30 A dan B,                  Fax : -
Fax : -                                    Bunulrejo, Blimbing, Malang
                                           Tel : 0341-579901                                   PAMEKASAN - SUMENEP
SITUBONDO – BASUKI RAHMAT                  Fax : 0341-579902                                   Jl. Pahlawan No. 28, Pamolokan,
Jl. Basuki Rahmat, No. 128,                                                                    Sumenep
Mimbaan, Panji, Situbondo                  KEPANJEN – AHMAD YANI                               Tel : 032-86760086
Tel : 0338-670730                          Jl. Ahmad Yani No. 04, Kavling                      Fax : 032-86760085
Fax : 0338-679980                          D1-D4, RT 04/RW 02, Ardirejo,
                                           Kepanjen, Malang                                    PAMEKASAN - SAMPANG
PROBOLINGGO – GATOT SUBROTO                Tel : 0341-393844                                   Jl. Diponogoro RT 03/RW 03,
Jl. Gatot Subroto, No. 65 – 67,            Fax : 0341-391686                                   Banyuanyar, Sampang
Probolinggo, RT 01/RW 03,                                                                      Tel : -
Mangunharjo, Mayangan,                     PASURUAN – SOEKARNO HATTA                           Fax : -
Probolinggo                                Jl. Soekarno Hatta Pasuruan no 9 A,
Tel : 0335-432200                          Gadingrejo, Pasuruan                                SURABAYA 2 - BANGKALAN
Fax : -                                    Tel : 0343-431534                                   Jl. R. E. Martadinata No. 28, Mlajah,
                                           Fax : 0343-411807                                   Bangkalan
BANYUWANGI – S. PARMAN                                                                         Tel : 031-51161788
Jl. S. Parman, No. 33,                     JATIM REGION - SHARIA                               Fax : 031-51161755
Komp. Perkantoran Gardenia Estate          BUSINESS UNIT BRANCH
Kav. 5,6,7, Pakis, Banyuwangi              OFFICES                                             GRESIK - LAMONGAN
Tel : 0333-411589                                                                              Ruko Lamongan Trade Center
Fax : 0333-414163                          PAMEKASAN – PINTU GERBANG                           Blok B 9-10, Jl. Sunan Giri,
                                           Jl. Pintu Gerbang No. 21, RT 02/RW                  Tumenggungan, Lamongan
KEDIRI - ERLANGGA                          03, Bugih, Pamekasan                                Tel : 0322-324834
Jl. Erlangga 39, RT 002/RW 010,            Tel : 0324-325383                                   Fax : 0322-324856
Banjaran, Kediri Kota, Kediri              Fax : 0324-325861
Tel : 0354-690533                                                                              MOJOKERTO - MOJOSARI
Fax : -                                    SURABAYA 2 – IR. SOEKARNO                           Komp Ruko Royal RE-2,
                                           Ruko Icon 21 Blok S10-11,                           Jl. Airlangga, Seduri, Mojosari,
MADIUN – AGUS SALIM                        Jl. Dr. Ir. H. Soekarno 001/001,                    Mojokerto
Jl. H Salim No. 176, RT 18/RW 05,          Klampisngasem, Sukolilo, Surabaya                   Tel : 0321-595838
Nambahan Lor, Mangunhardjo,                Tel : 031-5049898                                   Fax : 0321-593263
Madiun                                     Fax : 031-5046633
Tel : 0351-493101                                                                              MOJOKERTO - JOMBANG
Fax : 0351-493105                                                                              Jl. Soekarno Hatta, No. 3,
                                                                                               Komp. Ruko Cempaka Mas Blok A,
                                                                                               No. 19-20, Kepuh Kembeng,
                                                                                               Peterongan, Jombang
                                                                                               Tel : 0321-871564
                                                                                               Fax : -




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        JEMBER - BALUNG                                  JATIM REGION - OFFICE OTHER             KISARAN
        Jl. Rambipuji, No. 120, Balung Lor,              THAN SHARIA BUSINESS UNIT               Jl. Abdi Setya Bhakti, Komp. Graha
        Balung, Jember                                   BRANCH OFFICE                           Asahan Indah Blok C No. 35 -36, Sei
        Tel : 0336-621666                                                                        Ranggas, West Kisaran, Asahan
        Fax : -                                          PAMEKASAN - SUMENEP                     Tel : 0623-348239
                                                         Jl. Pahlawan No. 28, Pamolokan,         Fax : 0623-348237
        SITUBONDO - BONDOWOSO                            Sumenep
        Ruko Crown Plaza, Wahid Hasyim                   Tel : 032-86760086                      PEMATANG SIANTAR
        168, Blindungan, Bondowoso                       Fax : 032-86760085                      Jl. Sang Nawaluh Kompleks, Mega
        Tel : 0332-423135                                                                        Land Blok AA No. 18 – 20,
        Fax : 0332-432673                                PAMEKASAN - SAMPANG                     Siopta Suhu, Siantar East,
                                                         Jl. Diponogoro RT 03/RW 03,             Pematang Siantar
        BANYUWANGI - GENTENG                             Banyuanyar, Sampang                     Tel : 0622-24375
        Jl. Gajah Mada, No. 281-287, Dusun               Tel : -                                 Fax : 0622-27386
        Krajan, RT 001/RW 005, Genteng                   Fax : -
        Kulon, Genteng, Banyuwangi                                                               RANTAU PRAPAT
        Tel : 0333-842346                                KEDIRI - NGANJUK                        Jl. Sisingamangaraja No. 38-40,
        Fax : 0333-842198                                Jl. Gatot Subroto No. 2b, Kauman,       Aek Tapa, Bakaran Batu
                                                         Nganjuk                                 Tel : 0624-327755
        PROBOLINGGO - LUMAJANG                           Tel : 082894064857                      Fax : 0624-327753
        Jl. Wahid Hasyim 80, Citradiwangsa,              Fax : -
        Tompokkersan, Lumajang, Jatim                                                            PEKANBARU – JEND. SUDIRMAN
        Tel : 0334-891562                                JEMBER - BALUNG                         Jl. Jend Sudirman, No. 121, RT 001/
        Fax : -                                          Jl. Rambipuji, No. 120, Balung Lor,     RW 005, Pekanbaru
                                                         Balung, Jember                          Tel : 0761-855351
        KEDIRI - NGANJUK                                 Tel : 0336-621666                       Fax : 0761-849000
        Jl. Gatot Subroto No. 2b, Kauman,                Fax : -
        Nganjuk                                                                                  PERAWANG – TUALANG
        Tel : 082894064857                               PASURUAN - PANDAAN                      Jl. Raya Perawang KM 7, RT 002/
        Fax : -                                          Jl. Raya Kalitengah No. 11, RT 006/     RW 003, West Perawang, Tualang,
                                                         RW 005, Karangjati, Pandaan,            Siak
        MADIUN - NGAWI                                   Pasuruan                                Tel : 0811-7087-82
        Jl. Yos Sudarso No. 28, Margomulyo,              Tel : 0343-636323                       Fax : -
        Ngawi                                            Fax : 0343-634040
        Tel : 0351-745522                                                                        PEKANBARU 2 (CAR) – TAMBUSAI
        Fax : 0351-742178                                SURABAYA 2 - BANGKALAN                  Jl. Tuanku Tambusai, Jatirejo,
                                                         Jl. R. E. Martadinata No. 28, Mlajah,   Sukajadi, Pekanbaru, Riau
        PONOROGO - PACITAN                               Bangkalan                               Tel : 0761-7891465
        Jl. Panglima Sudirman No. 151                    Tel : 031-51161788                      Fax : -
        RT 02/RW 01, Baleharjo, Pacitan                  Fax : 031-51161755
        Tel : 0357-885151                                                                        RENGAT – SULTAN IBRAHIM
        Fax : -                                          SUMUT REGION - BRANCH                   Jl. Sultan Ibrahim, RT 017/RW 006,
                                                         OFFICE                                  Kampung Besar, Rengat
        TULUNGAGUNG - TRENGGALEK                                                                 Tel : 0796-324217
        Ruko Hayam Wuruk Lantai 1 No. 2 & 3              MEDAN 1 – RING ROAD                     Fax : 0769-324218
        Jl. Soekarno Hatta No. 3, Ngantru,               Komplek OCBC No. 8,9,10,11,
        Trenggalek                                       Jl. Ringroad Setiabudi II, Sunggal,     BANGKINANG
        Tel : 0355-796768                                Medan Sunggal                           Jl. Teuku Umar, No. 35-36, RT 002/
        Fax : 0355-796954                                Tel : 061-4519991                       RW 002, Bangkinang, Kampar
                                                         Fax : 061-4516915                       Tel : 0762-322030
        BLITAR - WLINGI                                                                          Fax : 0762-322444
        Jl. Panglima Sudirman (Samping                   MEDAN 2 (CAR) – RING ROAD
        Laboratorium Kartika), RT 01/RW 05,              Komplek OCBC No. 8,9,10,11,             DUMAI – A YANI
        Beru, Wlingi, Blitar                             Jl. Ringroad Setiabudi II, Sunggal,     Jl. A Yani, RT 17/RW -, Ratu Sima,
        Tel : 0342-694058                                Medan Sunggal                           South Dumai, Dumai
        Fax : 0342-694129                                Tel : 061-4519991                       Tel : 0765-36985
                                                         Fax : 061-4516915                       Fax : 0765-37008
        PASURUAN - PANDAAN
        Jl. Raya Kalitengah No. 11, RT 006/              MEDAN 3 - TITI KUNING                   BATAM – LAKSAMANA BINTAN
        RW 005, Karangjati, Pandaan,                     Jl. Abdul Haris Nasution No. 88D,       Jl. Laksamana Bintan Komplek
        Pasuruan                                         Titi Kuning, Medan Johor, Medan         Bintang Mas Blok C No 2-3,
        Tel : 0343-636323                                Tel : 061-7873629                       Sei Panas
        Fax : 0343-634040                                Fax : 061- 7873638                      Tel : 0778-492051
                                                                                                 Fax : 0778-492045
                                                         TEBINGTINGGI – A YANI
                                                         Jl. Ahmad Yani No. 200 A - C,
                                                         Mandailing Natal, Padang Hulu,
                                                         Tebing Tinggi
                                                         Tel : 0621-328468
                                                         Fax : -



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




SUMUT REGION - SHARIA                    MEDAN - KABANJAHE                                   PERAWANG - PANGKALAN KERINCI
BUSINESS UNIT BRANCH                     Jl. Kapten Upah Tendi Sebayang                      Jl. Akasia No. 58 D - E (Next to PLN
OFFICE                                   No. 07, RT 005/RW 003, Padang Mas,                  Office), Pangkalan Kerinci,
                                         Kabanjahe, Karo                                     Pelalawan
BANDA ACEH – TEUKU UMAR                  Tel : 0628-21700                                    Tel : 0761-493028
Jl. Dr. Mr. Mohd. Hasan, Batoh,          Fax : 0628-20900                                    Fax : 0761-493057
Leung Bata, Banda Aceh
Tel : 0651-40181                         TEBING TINGGI - SEI RAMPAH                          PERAWANG - SIAK
Fax : 0651-40162                         Jl. Negara Komplek Ruko Asia Bisnis                 Jl. Raja KeciK, RT 012/RW 004,
                                         Centre No. 88 DD, Sei Rampah,                       Kampung Dalam Siak
LANGSA – AHMAD YANI                      Serdang Begadai                                     Tel : 0764-320729
Jl. A. Yani No 78 (samping swalayan      Tel : 0621-441471                                   Fax : 0764-320729
senyum), Paya Bujuk Blang Pase,          Fax : 0621-441471
Langsa Kota, Langsa                                                                          PERAWANG - SOREK
Tel : 0641-7444205                       KISARAN - AEK KANOPAN                               Jl. Lintas East, RT 001/RW 003,
Fax : 0641-7444208                       Jl. Besar Aek Loba Pekan, West                      Sorek Satu, Pangkalan Kuras
                                         Ledong, Aek Kuasan Asahan                           Pelalawan, Sorek
MEULABOH – JOHAN PAHLAWAN                Tel : 0624-92044                                    Tel : 0761-492176
Jl. Manekroo Simpang Geureutee,          Fax : 0624-92847                                    Fax : 0761-492175
(Samping Warkop Malaka), Kuta
Padang, Johan Pahlawan, Meulaboh         PEMATANG SIANTAR - BALIGE                           PERAWANG - KANDIS
Tel : 0655-7551496                       Jl. Sisingamaraja No 158, Napitupulu                Jl. Lintas Pekanbaru-Duri Km. 72,
Fax : 0655-7551495                       Bagasan, Balige, Toba Samosir                       RT 001/RW 006, Telaga Sam-Sam,
                                         Tel : 0632–21565                                    Kandis, Siak
BANGKINANG – TEUKU UMAR                  Fax : 0632-21555                                    Tel : 0761-598833
Jl. Teuku Umar No. 35-36, RT 002/                                                            Fax : 0761-598833
RW 002, Bangkinang, Kampar               RANTAU PRAPAT - KOTA PINANG
Tel : 0762-322030                        Jl. Bukit No. 73A, Komp. Ruko Baru,                 RENGAT - TALUK KUANTAN
Fax : 0762-322444                        Kota Pinang, Labuhan Batu                           Jl. Jend. Sudirman (Next to IMFI
                                         Tel : 0624-496194                                   Taluk Kuantan), Beringin Teluk,
MEDAN – RING ROAD                        Fax : 0624-495831                                   Kuantan Tengah, Kuantan Singingi
Jl. Gagak Hitam/Komplek OCBC No                                                              Tel : 0760-20245
A8-A11, Ringroad Setiabudi II, Asam      RANTAU PRAPAT - PADANG                              Fax : 0760-20717
Kumbang, Medan Selayang, Medan           SIDEMPUAN
Tel : 061-4519991                        Jl. Sudirman No. 62 B, WEK II,                      RENGAT - BELILAS
Fax : -                                  Padang Sidempuan Utara, Sumut                       Jl. Lintas East Simpang 4, Belilas,
                                         Tel : 0636–28908                                    RT 15/RW 05, Pangk Kasai, Seberida
SUMUT REGION - OFFICES                   Fax : -                                             Indragiri Hulu
OTHER THAN BRANCH                                                                            Tel : -
OFFICES                                  RANTAU PRAPAT - SIBUHUAN                            Fax : -
                                         Jl. K.H. Dewantara Lingkungan VI,
MEDAN - BINJAI                           Pasar Sibuhuan Barumun,                             RENGAT - AIR MOLEK
Jl. Sultan Hasanuddin No. 12A, Satria,   Padang Lawas                                        Jend. Sudirman, No. 69, RT 003/RW
Binjai Kota, Binjai, Sumut               Tel : 0636–421591                                   002, Tanjung Gading, Pasir Penyu
Tel : 061-8828880                        Fax : 0636–421421                                   Air Molek
Fax : 061-8820479                                                                            Tel : 0769-442730
                                         RANTA PRAPAT - NIAS                                 Fax : 0769-442730
MEDAN - TEMBUNG                          Jl. Diponegoro LK IV, No. 269, Ilir,
Komplek Mega City Tembung                Gunung Sitoli, Nias                                 RENGAT - TEMBILAHAN
Blok A20, Desa Bandar Klippa             Tel :0639–22216                                     Jl. H. Sadri, RT 02/RW 06,
Percut Sei Tuan, Deli Serdang            Fax :-                                              Tembilahan Kota, Tembilahan,
Tel : 061-7381768                                                                            Tembilahan, Indragiri Hilir
Fax : 061-7385970                        PEKANBARU DRB                                       Tel : 0768-21788
                                         Jl. Jend Sudirman No.121 Pekanbaru,                 Fax : 0768-21757
MEDAN - MARELAN                          RT 01/RW 05,Wonorejo,
Jl. Marelan Pasar IV, No. 67,            Marpoyan Damai                                      BANGKINANG - UJUNG BATU
Reggas Pulau, Medan Marelan,             Tel : 0761-862417                                   ROKAN
Marelan, Sumut                           Fax : -                                             Jl. Jend. Sudirman RT 001/RW 001,
Tel : 061-6841284                                                                            East Ujungbatu, Ujungbatu
Fax : - 		                               PEKANBARU – LIPAT KAIN                              Rokan Hulu
                                         Jl. H.R. Soebrantas Lipat Kain, Km 71,              Tel : 0762-62177
MEDAN - LUBUK PAKAM                      RT 001/RW 011, Lipat Kain,                          Fax : 0762-62177
Jl. Diponegoro No. III, Lubuk Pakam      Kampar Kiri, Kampar, Riau
I - II, Deli Serdang, Sumut              Tel : -
Tel : 061-7955715                        Fax : -
Fax : -




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        BANGKINANG - PASIR                               ACEH – BIREUN                          LANGSA – KUALA SIMPANG
        PANGARAYAN                                       JL. Laksamana Malahayati No. 5,        Jl. Medan, Banda Aceh, (dekat Hotel
        Jl. Tuanku Tambusai Pasir Putih                  Bandar Bireuen Kota Juang, Bireun      Moreilisa), Kuala Simpang
        East, RT 001/RW 002,                             Tel : -                                Tel : -
        Pematang Berangan                                Fax : -                                Fax : -
        Rambah, Pasir Pangarayan
        Tel : -                                          ACEH – SIGLI                           BANGKINANG - UJUNG BATU
        Fax : -                                          Jl. Prof. A Majid Ibrahim, Gampong     ROKAN
                                                         Blang Asan, Kota Sigli                 Jl. Jenderal Sudirman Kampung
        BANGKINANG - DALU-DALU                           Tel :                                  Baru Bawah, Ujung Batu, Ujung
        Jl. Tuanku TambusaiRT 01/                        Fax :                                  Batu, Rokan Huli, Riau
        RW 01, Dalu -Dalu, Tambusai                                                             Tel : -
        Tengah,Tambusai, Rokan Hulu                      LANGSA – IDI                           Fax : -
        Tel : -                                          Jl. Medan Banda Aceh Mansur,
        Fax : -                                          Gampong Tanah Anou, Idi Rayeuk         BANGKINANG – FLAMBOYAN
                                                         Tel : -                                Jl. Lintas Petapahan, Kota Garo,
        BANGKINANG - FLAMBOYAN                           Fax : -                                RT 016/RW 005, Bangkinang
        Jl. Lintas Petapahan, Kota Garo,                                                        Tel : -
        RT 016/RW 005, Tanjung Sawit,                    LANGSA – KUTACANE                      Fax : -
        Tapung, Kampar, Riau                             Jl. Iskandar Muda, Medan Kutacane
        Tel : -                                          Tel : -                                SUMSEL REGION - BRANCH
        Fax : -                                          Fax : -                                OFFICE

        DUMAI - DURI                                     MEULABOH – BLANGPIDI                   PADANG - THAMRIN
        Jl. Lintas Duri Dumai KM 125                     Jl. Kesehatan, Kuta Tuha, Blangpidie   Jl. Thamrin No. 1 Belakang Pondok,
        (Next to Hotel Surya), RT 10/RW 03,              Tel : -                                South Padang, Padang
        Balai Makam, Mandau, Duri                        Fax : -                                Tel : 0751-812235
        Tel : 0765-598404                                                                       Fax : 0751-841411
        Fax : 0765-598403                                MEULABOH – SUBULUSSALAM
                                                         Jl. Teuku Umar, Subussalam,            PADANG 2 (CAR) – PATTIMURA
        DUMAI - BENGKALIS                                Simpang Kiri                           Jl. Pattimura No. 4, RT 03/RW 07,
        Jl. Gatot Subroto, RT 01/RW 04,                  Tel : -                                Kampung Jao, Padang West,
        Rimba Sekampung, Bengkalis                       Fax : -                                Padang
        Tel : 0766-22561                                                                        Tel : 0751-7530558
        Fax : 0766-22563                                 MEDAN-BINJAI                           Fax : 0751-7530557
                                                         Jl. Sultan Hasanudin 12, Binjai
        DUMAI - SELAT PANJANG                            Tel : -                                PARIAMAN – JATI
        Jl. Banglas RT 003/RW 003,                       Fax : -                                Jl. Sentot Ali Basa (Depan Masjid
        East Selat Panjang, Tebing Tinggi,                                                      Raya Jati Pariaman), Jati Mudik,
        Kepulauan Meranti, Riau                          BANGKINANG - PASIR                     Pariaman Tengah, Pariaman
        Tel : -                                          PANGARAYAN                             Tel :0751-91240
        Fax : -                                          Jl. Tuanku Tambusai, RT 01/            Fax :0751-91280
                                                         RW 02, Pasir Putih Timur, Pematang
        DUMAI OMBAK - BAGAN BATU                         Berangan, Rambah Pasir, Pangarayan     PASAMAN – SIMPANG EMPAT
        Jl. Jend. Sudirman RT 02/RW 02,                  Tel : -                                Jl. Lintang Selatan Empat
        Bagan Batu, Bagan Sinembah, Riau                 Fax : -                                Manggopoh Simpang Empat (di
        Tel : 0765-51777                                                                        samping Simpang Polsek Pasaman)
        Fax : 0765-51777                                 BANGKINANG - DALU-DALU                 Lingkungan AUA, Pasaman Barat,
                                                         Jl. Tuanku Tambusai, RT 001/           Pasaman, Pasaman Barat
        BATAM - TANJUNG PINANG                           RW 001, Lingkungan Kuba (kubu          Tel : 0753-466383
        Jl. Gatot Subroto, Km. 5 Bawah                   Baling-Balin), Tengah Tambusai,        Fax : 0753-466382
        No. 4, Tanjung Pinang East,                      Tambusai
        Tanjung Pinang                                   Tel : -                                SOLOK – PASAR PANDAN
        Tel : 0771-314599                                Fax : -                                Jl. Pandan Ujung No. 41, RT 01/RW 01
        Fax : -                                                                                 Pasar Pandan Air, Pasar Pandan Air
                                                         ACEH - PHANTON LABU                    Mati, Tanjung Harapan, Solok
        SUMUT REGION - OFFICES                           Jl. T Hamzah Bendahara Kota            Tel : 0755-21038
        OTHER THAN SHARIA                                Pantonlabu, Tanah Jambu Aye,           Fax : 0755-325150
        BUSINESS UNIT BRANCH                             North Aceh
        OFFICES                                          Tel : -                                AGAM – JAMBU AIR
                                                         Fax : -                                Ruko Panama Jl. Jambu Air KM 2,
        ACEH – LHOKSEUMAWE                                                                      No.75 & 77, Banuhampu Sungai
        Jl. Samudera Baru, Simpang Empat,                ACEH – TAKENGON                        Puar, Agam
        Banda Sakti                                      Jl. Soekarno – Hatta, Baro Kampung     Tel : 0752 628836
        Tel : -                                          Tebet, Bebesaen, Central Aceh          Fax : 0752 628836
        Fax : -                                          Tel : -
                                                         Fax : -




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                                                     Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                                     and Analysis                Responsibility




JAMBI – HAYAM WURUK                     BANDAR JAYA – PLOKAMATOR                           SOLOK - SAWAH LUNTO
Jl. Hayam Wuruk No. 49-51,              Jl. Proklamator Raya No. 23,                       Jl. Lintas Sumatera Km. 3, Jorong
Payo Lebar, Jelutung, Jambi             Dusun 5, RT 012/RW 005,                            Padang, Candi Nagari Sei, Dareh,
Tel : 0741-27979                        Bandar Jaya West, Terbanggi Besar,                 Pulau Punjung Darmasraya
Fax : 0741-27979                        Lampung Tengah                                     Tel : 0754-451296
                                        Tel : 0725-25980                                   Fax : -
JAMBI 2 (CAR) – HAYAM WURUK             Fax : 0725-25981
Jl. Hayam Wuruk No. 49-51,                                                                 SOLOK - KOTO BARU
Payo Lebar, Jelutung, Jambi             SUMSEL REGION - SHARIA                             Jl. Lintas Sumatera, Pasar Koto
Tel : 0741-27979                        BUSINESS UNIT BRANCH                               Baru, Palo Padang Koto Baru,
Fax : 0741-27979                        OFFICE                                             Dharmasraya
                                                                                           Tel : 0754-71851
MUARA BUNGO                             PADANG - THAMRIN                                   Fax : -
Jl. Jenderal Sudirman No. 65, RT 002/   Jl. Thamrin No. 1, Belakang Pondok,
RW 001, Pasir Putih, Rimbo Tengah,      South Padang, Padang                               BUKIT TINGGI - PAYAKUMBUH
Bungo                                   Tel : 0751-812235                                  Komp Toyota Intercom, Payakumbuh,
Tel : 08117452128                       Fax : 0751-841411                                  Jl. Sukarno Hatta No. 1, Pakan
Fax : -                                                                                    Sinayan, Payakumbuh Barat
                                        AGAM – JAMBU AIR                                   Tel : 0752-95460
PALEMBANG - BASUKI RAHMAT               Ruko Panama Jl. Jambu Air KM 2,                    Fax : -
Jl. Basuki Rahmat No. 1779 ABCD,        No.75 & 77, Banuhampu Sungai
RT 26/RW 10, Pahlawan, Kemuning,        Puar, Agam                                         JAMBI - MUARA BULIAN
Palembang                               Tel : 0752 628836                                  Jl. Gajah Mada No. 99, RT 007/
Tel : 0711-310022                       Fax : 0752 628836                                  RW 002, Rengas Condong, Muara
Fax : 0711-378735                                                                          Bulian, Jambi
                                        JAMBI – HAYAM WURUK                                Tel : 0743-22696
PALEMBANG VETERAN                       Jl. Hayam Wuruk No. 49 – 51,                       Fax : -
Kompleks Rajawali, Jl. Veteran          Payo Lebar, Jelutung, Jambi
No. 993, RT 16/RW 05, Ilir East,        Tel : 0741-27979                                   JAMBI - SUNGAI BAHAR
Palembang                               Fax : 0741-27979                                   Jl. Poros Unit 1, RT 07/RW 00, Suka
Tel : 0711-310511                                                                          Makmur, Sungai Bahar Muara Jambi
Fax : 0711-310512                       BENGKULU - TENDEAN                                 Tel : 082882030494
                                        Jl. Kapt. Tendean No. 27A-D,                       Fax : -
BATU RAJA - OKU                         RT 004/RW 002, Jembatan Kecil,
Jl. DR. Moh. Hatta Komp. Simpang        Singaraja Pati, Bengkulu                           JAMBI - KUALA TUNGKAL
Baku RT 11/RW 05, Komp Simpang          Tel : 0736-341732                                  Jl. Ki Hajar Dewantara, Tungkal IV
Bakung                                  Fax : 0736-345457                                  Kota, Tungkal Ilir, Jambi
Tel : 0735-322200                                                                          Tel : 082882030660
Fax : 0735-323675                       SUMSEL REGION - OFFICES                            Fax : -
                                        OTHER THAN BRANCH
BENGKULU - TENDEAN                      OFFICES                                            JAMBI - SANGETI
Jl. Kapt. Tendean, No. 27A-D RT 004/                                                       Jl. Lintas Timur, RT 08/RW 03,
RW 002, Jembatan Kecil, Singaraja       PADANG - AIRHAJI                                   Sengeti, Sekernan Muaro, Jambi
Pati, Bengkulu                          Jl. Koto Panai, Koto Panai Air Haji,               Tel : 082882031273
Tel : 0736-341732                       Linggo Sari Baganti, Pesisir Selatan               Fax :
Fax : 0736-345457                       Tel : 0757-7344347
                                        Fax :0757-7344350                                  JAMBI - MERLUNG
BENGKULU 2 (CAR) – TENDEAN                                                                 Jl. Lintas Timur, RT 001/RW 000,
Jl. Kapt. Tendean No. 27A-D, RT 004/    PARIAMAN - LUBUK ALUNG                             Merlung, Tanjung Jabung Barat
RW 002, Jembatan Kecil, Singaraja       Jl. Raya Padang Bukittinggi, Korong                Tel : 082882030058
Pati, Bengkulu                          Sungai Abang, Lubuk Alung,                         Fax : -
Tel : 0736-342478                       Padang Pariaman
Fax : 0736-345457                       Tel : 0751-698389                                  JAMBI - MUARA SABAK
                                        Fax : -                                            Jl. Imam Bonjol, RT 001/RW 000,
LAMPUNG – GATOT SUBROTO                                                                    Talang Babat, Muara Sabak Barat,
Jl. Gatot Subroto No. 99 D-H,           PASAMAN - UJUNG GADING                             Tanjung Jabung Timur
Tanjung Gading, Kedamaian, Bandar       Jl. Flores Jorong Kuamang, Ujung                   Tel : 082882030630
Lampung                                 Gading, Lembah Melintang,                          Fax : -
Tel : 0721-242293                       Pasaman Barat
Fax : 0721-242295                       Tel : 0753-470512                                  MUARA BUNGO - BANGKO
                                        Fax : 0753-470140                                  Jl. Tiga Jalur Lintas Sumatera,
LAMPUNG 2 (CAR) – GATOT                                                                    RT. 010/RW 004, Lingkungan
SUBROTO                                 PASAMAN - LUBUK SIKAPING                           Permata Permai, Sei Ulak, Nalo
Jl. Gatot Subroto No. 99 D-H,           Komp. Pasar Lamo, Jl. Sudirman                     Tantum, Marangin,
Tanjung Gading, Kedamaian,              No. 241, Durian Tinggi, Lubuk                      Tel : 0746-322848
Bandar Lampung                          Sikaping                                           Fax : 0746-322849
Tel : 0721-242293                       Tel : 0753-321714
Fax : 0721-242295                       Fax : -




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        MUARA BUNGO - SOROLANGUN                         METRO - JEND SUDIRMAN                     BUKIT TINGGI – PAYAKUMBUH
        Jl. Lintas Sumatera KM 1, Sukasari,              Jl. Jend. Sudirman No. 76, Imapuro,       Jl. Soekarno Hatta, RT 03/RW 01,
        Sorolangun, Jambi                                Metro Pusat, Metro, Lampung               Pakan Sinayan, Payakumbuh West
        Tel : 0745-91827                                 Tel : -                                   Kota, Payakumbuh
        Fax : -                                          Fax : -                                   Tel : -
                                                                                                   Fax : -
        MUARA BUNGO - MUARATEBO                          LAMPUNG – KALIANDA
        Jl. Lintas Tebo – Bungo Km. 3, RT 01/            Jl. Kesuma Bangsa, No. 88 A, RT002/       JAMBI - MUARA BULIAN
        RW 05, Tebing Tinggi, Tebo Tengah,               RW 001, Kalianda, Lampung Selatan         Jl. Gajah Mada, RT 007/RW 002,
        Muaratebo                                        Tel : 0727–31602                          Rengas Condong, Muara Bullan,
        Tel : 0744-21687                                 Fax : 0727-321332                         Batang Hari, Jambi
        Fax : -                                                                                    Tel : -
                                                         LAMPUNG - KOTA AGUNG                      Fax : -
        PANGKAL PINANG – BELITUNG                        Jl. Ahmad Yani, No. 21-22 RT 01/
        Jl. Jend. Sudirman No. 18A, Pangkal              RW 02, Pringsewu Timur, Pringsewu         JAMBI – SUNGAI BAHAR
        lalang, Tanjung Pandan, Belitung                 Tel : 0722-21117                          Jl. Gajah Mada No. 99 RT 07/RW 02,
        Tel : 0719-24884                                 Fax : 0722-21117                          Rengas Condong, Muara Bulian,
        Fax : 0719-25124                                                                           Jambi
                                                         LAMPUNG - TANJUNG BINTANG                 Tel : -
        PALEMBANG 1 -SEKAYU                              Jl. Veteran Pasar Tanjung Bintang,        Fax : -
        Jl. Kol. Wahid Udin, No. 559 C,                  Jati Baru, Tanjung Bintang,
        RT 02/RW -, LK 1, Serasan Jaya,                  Lampung Selatan                           JAMBI - KUALA TUNGKAL
        Sekayu, Musi Banyuasin                           Tel : 0721-8020346                        Jl. KH Dewantara, RT 15, Tungkal Ilir,
        Tel : 0714-323138                                Fax : 0721-8020349                        Tanjung Jabung Barat, Jambi
        Fax : -                                                                                    Tel : -
                                                         BANDAR JAYA - TULANG BAWANG               Fax : -
        PALEMBANG 3 – PRABUMULIH                         Jl. Lintas Timur Sumatera,
        Ruko Graha Bumi Damai,                           Komp. Pasar Unit II, RT 2/RW 2,           JAMBI - SANGETI
        Jl. Jend. Sudirman No. 11-12, Gunung             Tunggal Warga, Banjar Agung,              Jl. Lintas Timur Sangeti, RT 08/RW -,
        Ibul Barat, Prabumulih Timur,                    Tulang Bawang                             Sangeti, Sekernan, Muaro Jambi
        Prabumulih                                       Tel : 0726-750122                         Tel : -
        Tel : 0713-3300281                               Fax : 0726-750925                         Fax : -
        Fax : 0713-3300282
                                                         BANDARJAYA - DAYA MURNI                   JAMBI - MERLUNG
        BATURAJA - MUARA ENIM                            Jl. Daya Asri No. 404, RT 04/RW           Jl. Lintas Timur, RT 001/RW 000,
        Jl. A Yani, No. 19/35B RT 001/RW 001,            02, Daya Murni, Tumi Jajar, Tulang        Merlung, Tanjung Jabung Barat,
        Pasar 1, Muara Enim                              Bawang Barat                              Jambi
        Tel : 0734-422165                                Tel : 0724-351425                         Tel : -
        Fax : 0734-421006                                Fax : 0724-351465                         Fax : -

        BATURAJA - LAHAT                                 METRO - WAY JEPARA                        JAMBI - MUARA SABAK
        Jl. Kol H. Burlian Blok D (Singpang              Pasar Sribhawono,                         Jl. Imam Bonjol, RT 001/RW 001,
        Blok C), Bandar Jaya, Lahat                      Jl. Simpang Sribhawono, RT 036/           Talang Babat, Muara Sabak Barat,
        Tel : 0731-324147                                RW 006, Sri Menanti, Bandar               Tanjung Jabung Timur, Jambi
        Fax : 0731-322431                                Sribhawono, East Lampung                  Tel : -
                                                         Tel : 0725-660567                         Fax : -
        BATURAJA - BELITANG                              Fax : -
        Jl. Sudirman, RT 003/RW 005,                                                               KALIMANTAN REGION -
        Gumawang, Oku Timur                              SUMSEL REGION - OFFICES                   BRANCH OFFICE
        Tel : -                                          OTHER THAN SHARIA
        Fax : -                                          BUSINESS UNIT BRANCH                      SAMARINDA – AHMAD YANI
                                                         OFFICES                                   Jl. Ahmad Yani No. 3A-B, Sei/Sungai
        BENGKULU 2 – LUBUKLINGGAU                                                                  Pinang Dalam, Sungai Pinang,
        Jl. Sultan Mahmud Badaruddin II,                 BENGKULU – ARGAMAKMUR                     Samarinda
        No. 75, RT 006, Margarahayu, Lubuk               Jl. Ir Soekarno No. 3, Rama Agung,        Tel : 0541-742734
        Linggau Selatan II, Lubuk Linggau                Arga Makmur                               Fax : 0541-738607
        Tel : -                                          Tel : -
        Fax : -                                          Fax : -                                   SAMARINDA 2 (CAR) – AHMAD YANI
                                                                                                   Jl. Ahmad Yani No. 3A-B, Sei/Sungai
        BENGKULU - ARGA MAKMUR                           BENGKULU - MUKO-MUKO                      Pinang Dalam, Sungai Pinang,
        Jl. Ir. Soekarno No. 3, Rama Agung,              JL. Ujung Padang, Ujung Padang            Samarinda
        Kota Argamakmur, North Bengkulu                  Kota, Mukomuko                            Tel : 0541-742734
        Tel : 0737-522868                                Tel : -                                   Fax : 0541-738607
        Fax : 0737-522868                                Fax : -
                                                                                                   BALIKPAPAN – JENDERAL
        BENGKULU - MUKO-MUKO                             PADANG – AIRHAJI                          SUDIRMAN
        Jl. Jend. Sudirman, Ujung Padang                 Jl. Koto Panai (Next to Yamaha Air        Jl. Jend. Sudirman No. 287, Damai,
        Muko-muko Utara, Mukomuko                        Haji), Koto Panai Air Haji, Linggo Sari   Balikpapan Selatan, Balikpapan
        Tel : -                                          Baganti, South Pesisir                    Tel : 0542-744870
        Fax : 0725-7851034                               Tel : -                                   Fax : 0542-744890
                                                         Fax : -

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                                                  Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                                  and Analysis                Responsibility




TARAKAN - MULAWARMAN                 PONTIANAK – AHMAD DAHLAN                           BALIKPAPAN – GROGOT
Jl. Mulawarman, RT 41/RW -, Karang   Jl. KH. Ahmad Dahlan No. 8-8A,                     Jl. Anden Oko, RT 015/RW 006,
Anyar, Tarakan Barat, Tarakan        RT 001/RW 015, Sei Bangkong,                       Tanah Grogot, Tanah Grogot, Paser
Tel : 0551-35999                     Pontianak                                          Tel : 0542-321543
Fax : 0551-35600                     Tel : 0561-732772                                  Fax : 0542-7213924
                                     Fax : -
BERAU - PEMUDA                                                                          BALIKPAPAN - HANDIL
Jl. Pemuda No. 11, RT 6/RW -,        PONTIANAK 2 (CAR) – AHMAD                          Jl. M. Hatta Handil 4, RT 23,
Tanjung Redeb, Berau                 DAHLAN                                             Muara Jawa Ulu, Muara Jawa,
Tel : 0811-5450654                   Jl. KH. Ahmad Dahlan No. 8-8A,                     Kutai Kartanegara
Fax : -                              RT 001/RW 015, Sei Bangkong,                       Tel : 0541-692090
                                     Pontianak                                          Fax : 0541-692020
BANJARMASIN – AHMAD YANI             Tel : 0561-732772
Jl. A. Yani KM 5,5, RT. 17/RW -,     Fax : -                                            TARAKAN - NUNUKAN
Pemurus Luar, Banjarmasin Timur                                                         Jl. Tien Soeharto, RT 13, Nunukan
Tel : 0511-3270579                   SINGKAWANG – GM SITUT                              Timur, Nunukan, Nunukan
Fax : 0511-3274103                   Jl. GM Situt No. 68 – 69, RT 04/RW                 Tel : 0556-2026318
                                     02, Pasirian, Singkawang Barat,                    Fax : -
MARTAPURA – AHMAD YANI               Singkawang
Jl. A. Yani KM 37 (Samping SPBU      Tel : 0562-634311                                  TARAKAN - TANJUNG SELOR
Batas Kota Martapura)                Fax : 0562-639789                                  Jl. Duren, RT 23/RW -, Tanjung Selor
Sungai Pering, Martapura                                                                Hilir Bulungan
Tel : 0511-4773008                   SINTANG – MT HARYONO                               Tel : 0552-2026318
Fax : 0511-4782475                   Jl. MT. Haryono No. 100, RT 11/RW 04,              Fax : -
                                     Kapuas kanan hulu, Sintang, Kapuas
PALANGKARAYA – LANGKAI               Tel : 0565-22279                                   BANJARMASIN - KAPUAS
Jl. RTA. Milono, Km. 4,3, RT 04/     Fax : 0565-23034                                   Jl. Cilik Riwut No. 1, RT 19/RW -,
RW 13, Langkai, Pahandut, Kota                                                          Selat Dalam, Kuala Kapuas,
Palangkaraya                         KALIMANTAN REGION -                                Kapuas, Kalimantan Tengah
Tel : 0536-3223701                   SHARIA BUSINESS UNIT                               Tel : 0513-24411
Fax : -                              BRANCH OFFICES                                     Fax : -

SAMPIT – AHMAD YANI                  MARTAPURA – AHMAD YANI                             MARTAPURA - PELAIHARI
Jl. Ahmad Yani, No. 155A (Front      Jl. A. Yani KM 37 (Samping SPBU                    Jl. H. Boeyasin, No. 2, RT 021/RW 006,
of SDN 6), Mentawa Baru Hulu),       Batas Kota Martapura)                              Angsau, Pelaihari
Ketapang, Sampit                     Sungai Pering, Martapura                           Tel : 0512-23382
Tel : 0531-32187                     Tel : 0511-4773008                                 Fax : 0512-21978
Fax : -                              Fax : 0511-4782475
                                                                                        PALANGKARAYA - KASONGAN
PANGKALAN BUN – PASANAH              SAMARINDA – AHMAD YANI                             Jl. Kasongan Sampit KM 1,
Jl. Pasanah No. 04, RT. 23/RW -,     Jl. A. Yani KM 3A-B, Samarinda,                    RT 06/RW 02, Kasongan Lama,
Madurejo, Arut Selatan, Pangkalan    Sei/Sungai Pinang Dalam, Sungai                    Katingan Hilir, Kasongan
Bun                                  Pinang, Samarinda                                  Tel : -
Tel : 0532-2030367                   Tel : 0541-742734                                  Fax : -
Fax : 0532-2030366                   Fax : 0541-742689
                                                                                        SAMPIT - PARENGGEAN
BARABAI – MURAKARTA                  KALIMANTAN REGION -                                Jl. Kalikasa, RT 003/RW 001,
Jl. Murakata, RT 06/RW 11, Bukat,    OFFICES OTHER THAN                                 Parenggean, Sampit
Barabai - Hulu Sungai Tengah,        BRANCHES                                           Tel : 0531-2051590
Barabai                                                                                 Fax : -
Tel : 0517-43738                     SAMARINDA – TENGGARONG
Fax : 0517-44422                     Jl. Patin No. 80, RT 06, Timbau,                   SAMPIT - SEI BABI
                                     Tenggarong, Kutai Kartanegara                      Jl. Jend. Sudirman, KM 86, RT 010/
TANJUNG – PHM NOOR                   Tel : 0541-6666080                                 RW 01, Sei Babi Telawang, Sampit
Jl. Ir. PHM Noor, RT 05/RW 02,       Fax : -                                            Tel : -
Mabu'un, Murung Pudak, Tabalong-                                                        Fax : -
Tanjung, South Kalimantan            SAMARINDA - MELAK
Tel : 0526-2022994                   Jl. K.H. Dewantara No. 28 (Next to                 LAMANDAU - PANGKALAN
Fax : 0526-202995                    RM Dobby), Melak Ulu, Melak,                       BANTENG
                                     Kutai West                                         Jl. Batu Batanggui, RT 004/RW 000,
BATULICIN – KAMPUNG BARU             Tel : 0545-41222                                   Nanga Bulik, Bulik, Lamandau
Jl. Transmigrasi, RT 012, Kampung    Fax : -                                            Tel : -
Baru, Simpang Empat, Tanah                                                              Fax : -
Bumbu, Batu Licin, South             SAMARINDA - SANGATA
Kalimantan                           Karya Etam No.224 A, RT 12, Sangata,               BARABAI - RANTAU
Tel : 0518-71535                     Sangata North, Kutai East                          Jl. A. Yani RT 07/RW 02, Kupang,
Fax : -                              Tel : 08115814135                                  Tapin Utara
                                     Fax : -                                            Tel : 0517-31646
                                                                                        Fax : 0517-31610




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        MUARA TEWEH                                      KALIMANTAN REGION -                      KENDARI – AHMAD YANI
        Jl. Nenas, RT 13/RW 04, Lanjas,                  OFFICES OTHER THAN SHARIA                Jl. Ahmad Yani, No. 51A Wua Wua,
        Teweh Tengah, Barito Utara                       BUSINESS UNIT BRANCH                     Kendari, Anaiwoi, Kadai, Kendari
        Tel : 0519-22330                                 OFFICES                                  Tel      :         0401-396201
        Fax : -                                                                                   Fax      :         0401-396202
                                                         MARTAPURA – PELAIHARI
        BATULICIN - KOTABARU                             Jl. H. Boeyasin, No. 2, RT 021/RW 006,   BAU BAU – AGUS SALIM
        Jl. H. Hasan Basri, No. 7,RT 13/                 Angsau, Pelahari                         JL. KH Agus Salim, Wangkanapi,
        RW -, Semayap, Pulau Laut Utara,                 Tel :     0512-23382                     Wolio, Bau – Bau, Sulawesi Utara
        Kotabaru                                         Fax :     0512-21978                     Tel :    0402-2821341
        Tel : 0518-24269                                                                          Fax :    -
        Fax : 0518-23262                                 SULAWESI REGION -
                                                         BRANCH OFFICE                            PALU 2 (CAR) – SOEKARNO HATTA
        BATU LICIN - SUNGAI DANAU                                                                 Palu City Square,
        Jl. Propinsi, RT 028/RW -, Sungai                MAKASSAR 1                               Jl. Soekarno Hatta, Talise,
        Danau, Satui, Sungai Danau - Tanah               Jl. A. P. Pettarini Kompleks Ruko        Mantikulore, Palu, Sulawesi Pusat
        Bumbu                                            Delta Ramayana Jade 4-5, Masale,         Tel : 0451-481249
        Tel : 0512-61403                                 Panakukkang, Makassar                    Fax : 0451-481130
        Fax : -                                          Tel :       0411-421006
                                                         Fax :       0411-425109                  POSO - KOTA
        PONTIANAK - SUNGAI PINYUH                                                                 Jl. Pulau Bali, No. 4, Gebang Rejo,
        Jl. Seliung Blok A No. 8 (Samping                MAKASSAR 2 - PERINTIS                    Poso Kota Poso
        Dealer Honda Panca Motor), Sungai                Komp. Tamalanrea,                        Tel : 0452 - 324748
        Pinyuh, Pontianak                                Jl. Printis Kemerdekaan RT 002/RW        Fax : 0452 - 324750
        Tel : 0561-654482                                002, Tamalanrea Indah, Tamalanrea,
        Fax : -                                          Kota Makassar                            LUWUK – BANGGAI MAAHAS
                                                         Tel :       0411831054                   Jl. Urip Sumoharjo, Jole, Luwuk,
        PONTIANAK - RASAU JAYA                           Fax :       0411831056                   Banggai
        Jl. Jend, Sudirman, RT 32/RW 08,                                                          Tel : 0461-23912
        Dusun IV, Purwodadi Rasau Jaya I,                MAKASSAR 3 - GOWA                        Fax : 0461-23914
        Rasau jaya Kubu Raya                             Jl. Sultan Hassanudin, Pandang
        Tel : 0561-573804                                – pandang, Samba Opu, Gowa,              MANADO – AHMAD YANI
        Fax : -                                          Sungguminasa                             JL. A Yani No 10 D-E, Sario, Manado,
                                                         Tel : 0411 - 831054                      Sulawesi Utara
        PONTIANAK - KETAPANG                             Fax : 0411 - 831056                      Tel : 0431-8880443
        Jl. DI Panjaitan No. 04, RT 037/RW                                                        Fax : 0431-8880446
        08, Sampit, Delta Pawan, Ketapang                MAKASSAR 4 (CAR) - PERINTIS
        Tel : -                                          Komp. Tamalanrea, Jl. Printis            KOTAMOBAGU – SUPRAPTO
        Fax : -                                          Kemerdekaan RT 002/RW 002,               Pasar 23 Maret,
                                                         Tamalanrea Indah, Tamalanrea, Kota       Jl. Suprapto, Gogagoman,
        SINGKAWANG - SAMBAS                              Makassar                                 Kotamobagu
        Jl. Terigas (Samping PLN Sambas),                Tel : 0411831054                         Tel : 0434-22813
        Saing Rambi, Sambas                              Fax : 0411831056                         Fax : -
        Tel : 0562-393209
        Fax : 0562-393207                                BONE - MT HARYONO                        GORONTALO – NANI WARTABONE
                                                         Jl. MT. Haryono, No. 1 (Next to BFI      Jl. Hj. Nani Wartabone, No. 166, RT
        SINTANG - NANGAPINOH                             Finance), Bulu Tempe, Tanette            003/RW 002 Limbau U1, Gorontalo
        Jl. Juang KM 1, No.8 (Front of Klinik            Rianttang Barat                          Selatan
        Bunda jaya), Paal 8, Nangapinoh,                 Tel : 0481 – 23335                       Tel : 0435-824560
        Melawi                                           Fax : -                                  Fax : 0435-824965
        Tel : 0568-21406
        Fax : 0568-21976                                 BULUKUMBA – AHMAD YANI                   MAMUJU - URIP SUMOHARJO
                                                         Jl. A. Yani, No.38, Caile, Ujung Bulu,   Jl. Urip Sumoharjo, No. 78 (Front
        SINTANG – SEKADAU                                Bulukumba                                of BRI Branch Office), Karema,
        Jl. Merdeka East RT 013/RW 003,                  Tel : 0413-2510035                       Mamuju, Sulawesi Barat
        Mungguk, Sekadau Hilir, Sekadau                  Fax : 0413-2510037                       Tel : 0811-4600931
        Tel : -                                                                                   Fax : -
        Fax : -                                          PALOPO - KELAPA
                                                         Jl. Kelapa, No. 47 RT 001/RW 008,        AMBON – SETIA BUDI
        SINTANG - SANGAU                                 Legaligo                                 Jl. Setia Budi, No. 26,
        Jl. Jend Sudirman, RT 013/RW 005,                Wara, Palopo                             Ahusen, Sirimau, Kota Ambon,
        Bunut, Kapuas, Sangau                            Tel : 0471-22554                         Maluku Tengah
        Tel : -                                          Fax : 0471-23866                         Tel : 0911- 344641
        Fax : -                                                                                   Fax : 0911-344639
                                                         PARE-PARE 2 (CAR) – BAU
                                                         MASSEPE                                  TERNATE - BASTIONG
                                                         Jl. Veteran, Mallusetasi, Ujung,         Jl. Bastiong, No.127 RT 005/RW
                                                         Pare Pare                                003, Bastiong Talangame, Ternate
                                                         Tel : 0421-3312500                       Selatan
                                                         Fax : 0421-25599                         Tel : 0921-3125128
                                                                                                  Fax : -

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                                                      Highlights               Report      Profile     Discussion    Governance     and Social        Data
                                                                                                      and Analysis                Responsibility




JAYAPURA - ENTROP                       MAMUJU – URIP SUMOHARJO                             PALOPO - TORAJA
Jl. Raya Abepura HM 2610 RT 005/        Jl. Urip Sumoharjo, No. 78, Karema,                 Jl. Pongtiku, RT 01/RW 03,
RW 004, Entrop Jayapura Selatan         Mamuju Sulawesi Barat                               Tambunan, Mendetek, North
Tel : 0967 – 522911                     Tel : 0811-4600931                                  Makale, Toraja
Fax : -                                 Fax : -                                             Tel : 0423-24410
                                                                                            Fax : -
SORONG – BASUKI RAHMAT                  TERNATE - BASTIONG
Jl. Basuki Rahmat, KM 8, Klasaman,      Jl. Raya Bastiong No 127, RT 005/RW                 PALOPO - MASAMBA
Sorong, Sorong Timur, Papua Barat       003, Bastiong Talagame, Ternate                     Jl. Muh. Hatta, Baliase Masamba,
Tel : 0951 – 327584                     Selatan, Ternate                                    North Luwu
Fax : 0951 – 328993                     Tel : 0921-3125128                                  Tel : 0473-22106
                                        Fax : -                                             Fax : -
WILAYAH SULAWESI - SHARIA
BUSINESS UNIT BRANCH                    WILAYAH SULAWESI - OFFICES                          PALOPO-MALILI
OFFICE                                  OTHER THAN BRANCH                                   Jl. Soekarno Hatta No. 3 Komp. Ruko
                                        OFFICES                                             Cempaka Mas Blok A No. 19-20,
MAKASSAR 1 - AP. PETTARANI                                                                  Puncak Indah, Malili, North Luwu
Jl. A. P. Pettarini, Kompleks Ruko      MAKASSAR - PANGKEP                                  Tel : -
Delta Ramayana Jade 4-5, Masale         Ruko Abadi,                                         Fax : -
Panakukkang, Makassar                   Jl. Kemakmuran,
Tel : 0411-421006                       No. 14 Poros Makassar Pare,                         PARE – PARE - SIDRAP
Fax : 0411 425109                       Mappasaile, Pangkajene, Pangkep                     Jl. Sultan Hasanudin, Wala,
                                        Tel : 0410-323671                                   Maritenggae, Sidrap
MAKASSAR 4 (CAR) – PERINTIS             Fax : 0410-323674                                   Tel : -
Komp. Tamalanrea,                                                                           Fax : -
Jl. Printis Kemerdekaan, RT 002/        MAKASSAR DRB
RW 002, Tamalanrea Indah,               Jl. Toddopuli Raya Komplek Villa                    PARE – PARE - PINRANG
Tamalanrea, Kota Makassar               Surya Mas Blok A2, No. 23 - 24,                     Jl. Jend. Sudirman No.221 A, RT 001/
Tel : 0411831054                        Makassar                                            RW 002, Maccorawalie, Watang
Fax : 0411831056                        Tel : 0411-4663786                                  Sawitto, Pinrang
                                        Fax : 0411-4663779                                  Tel : 0421-921069
GORONTALO – NANI WARTABONE                                                                  Fax : -
Jl. Hj. Nani Wartabone, No. 166,        MAKASSAR 3 - TAKALAR
RT 003/RW 002, Limbau U1,               Jl. Jend. Sudirman (Adjacent                        KENDARI - KOLAKA
Kota Selatan Gorontalo                  to Kalampa Samsat Office),                          Jl. Dr Sutomo, Lamokatto, Kolaka
Tel : 0435-824560                       Kallabirang, Pattallassang, Takalar                 Tel : 0405-21255
Fax : 0435-824965                       Tel : 0411 8323552                                  Fax : 0405-23910
                                        Fax : 0411 8323551
BONE - MT HARYONO                                                                           KENDARI - KONAWE
Jl. MT. Haryono, No. 1, Bulu Tempe,     MAKASSAR 3 - JENEPONTO                              Jl. Ir Soekarno No.614, RT 001/RW
Tanette Rianttang Barat                 Lanto Dg Pasewang No.113,                           001, Tumpas, Unaaha, Konawe
Tel : 0481 - 23335                      Balang Toa, Binamu, Jeneponto,                      Tel : -
Fax : -                                 Sulawesi Selatan                                    Fax : -
                                        Tel : 0411 842228
PALOPO - KELAPA                         Fax : -                                             KENDARI - KONAWE SELATAN
Jl. Kelapa, No. 47 RT 001/RW 008,                                                           Jl. Desa Anduna, Anduna, Laeya,
Legaligo, Wara, Palopo                  BONE WAJO - PANGGARU                                South Konawe
Tel : 0471-22554                        Jl. A. Panggaru, No. 16, Teddopu,                   Tel : -
Fax : 0471-23866                        Tempe, Sengkang Wajo,                               Fax : -
                                        South Sulawesi
PARE - PARE 2 (CAR) – BAU               Tel : 0485-22662                                    BAUBAU - RAHA
MASSEPE                                 Fax : 0485-22663                                    Pertokoan Laino, Jl.Lumba-
Jl. Veteran (Front of Hotel Bumi                                                            lumba, RT 002/RW 003, Laiworu,
Indah), Mallusetasi, Ujung, Pare Pare   BULUKUMBA – SINJAI                                  Batalaiworu, Muna
Tel : 0421-3312500                      Jl. AP. Pettarani, Balangnipa, Sinjai               Tel : -
Fax : 0421-25599                        North, Sinjai, South Sulawesi                       Fax : -
                                        Tel : -
KENDARI – AHMAD YANI                    Fax : -                                             MAMUJU – POLMAS
Jl. Ahmad Yani, No. 51A Wua Wua,                                                            Jl. Jend. Sudirman No.21, Sidodadi,
Kendari, Anaiwoi, Kadia Kendari         BULUKUMBA - BANTAENG                                Wonomulyo, Poelwali Mandar
Tel : 0401-396201                       Jl. Dr. Sam Ratulangi Letta,                        Tel : -
Fax : 0401-396202                       Bantaeng, South Sulawesi                            Fax : -
                                        Tel : 0413-22073
PALU 2 (CAR) – SOEKARNO HATTA           Fax : -                                             MAMUJU - TOPOYO
Palu City Square,                                                                           Jl. Poros Mamuju Topoyo,
Jl. Soekarno Hatta, Talise              PALOPO - MANGKUTANAH                                Topoyo Mamuju
Mantikulore, Palu, Central Sulawesi     Jl. Trans Sulawesi Dusun Kaya’a                     Tel : -
Tel : 0451-481249                       (Front of Lapangan Bayondo),                        Fax : -
Fax : 0451-481130                       Beringin Jaya Tomoni, East Luwu
                                        Tel : 0473-25080
                                        Fax : -

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        MAMUJU - MAJENE                                  MANADO - MANADO DRB                    SULAWESI REGION - OFFICES
        Jl. Poros Trans Sulawesi (Jl. Sultan             Kawasan Ruko Mega Mas Blok 2F,         OTHER THAN SHARIA
        Hasanuddin, No. 25, Banggae                      No. 44, Jl. Piere Tendean, South       BUSINESS UNIT BRANCH
        Majene), Banggae Timur, Majena                   Titiwungan, Sario, Manado              OFFICES
        Tel : 0422-21381                                 Tel : 0431-8881582
        Fax : 0422-21381                                 Fax : 0431-8881580                     MAKASSAR – PANGKEP
                                                                                                Ruko Abadi, Jl. Kemakmuran, No.14,
                                                         MANADO – TOMOHON                       Poros, Makassar Pare
        PALU - PARIGI                                    Jl. Raya Tomohon Tandano, Matani 1,    Tel : -
        Jl. Trans Sulawesi, Masigi, Parigi,              Tomohon Pusat, Tomohon                 Fax : -
        Parigi Moutong                                   Tel : 0431-352357
        Tel : 0450-21444                                 Fax : -                                BONE WAJO - PANGGARU
        Fax : 0450-22376                                                                        Jl. A. Panggaru, No. 16, Teddopu,
                                                         GORONTALO - MARISA                     Tempe, Sengkang Wajo,
        PALU - BUOL                                      Jl. Blok Plan, Marisa, Pohuwato,       Sulawesi Selatan
        Jl. MT Haryono, Buol, Biau, Buol                 Gorontalo                              Tel : 0485-22662
        Tel : -                                          Tel : 0443-210262                      Fax : 0485-22663
        Fax : -                                          Fax : -
                                                                                                PALOPO - TORAJA
        PALU - TOLI TOLI                                 AMBON - MASOHI                         Jl. Pongtiku, RT 01/RW 03,
        Jl. Usman Binol, RT 001/RW 001,                  Jl. Pulau Seram, Namaelo, Masohi,      Tambunan, Mendetek,
        Baru, Baolan, Toli Toli                          Maluku Utara.                          Makale Utara, Toraja
        Tel : 0453-24131                                 Tel : 0914- 21854                      Tel : 0423-24410
        Fax : 0453-24129                                 Fax :                                  Fax : -

        PALU - PASANGKAYU                                TERNATE - SOFIFI                       PALOPO - MASAMBA
        Jl. Ir Soekarno - Trans Sulawesi,                Jl. 40 Barumadoe, Balbar, Oba Utara,   Jl. Muh. Hatta, Baliase Masamba,
        Pasangkayu, Mamuju Utara                         Tidore Kepulauan                       Luwu Utara
        Tel : -                                          Tel : -                                Tel : 0473-22106
        Fax : -                                          Fax : -                                Fax : -

        POSO - BUNGKU                                    TERNATE - TOBELO                       KENDARI - KOLAKA
        Jl. Trans Sulawesi, Ipi Bungku                   Jl. Trans Halmahera, Desa Mahia,       Jl. Dr Sutomo, Lamokatto, Kolaka
        Tengah, Morowali                                 Wosia, Tobelo Tengah, Halmahera        Tel : 0405-21255
        Tel : -                                          Utara                                  Fax : 0405-23910
        Fax : -                                          Tel : -
                                                         Fax : -                                KENDARI - KONAWE
        POSO - BETELEME                                                                         Jl. Ir Soekarno No.614, RT 001/RW
        Jl. Tadulako, Desa Beteleme, Lembo,              JAYAPURA - TIMIKA                      001, Tumpas, Unaaha, Konawe
        Morowali Utara                                   Jl. Hasanuddin, No.9, Nawaripi,        Tel : -
        Tel : -                                          Inauga, Mimika Baru, Papua Barat       Fax : -
        Fax : -                                          Tel : -
                                                         Fax : -                                KENDARI - KONAWE SELATAN
        POSO - AMPANA                                                                           Jl. Desa Anduna, Anduna, Laeya,
        Jl. Moh Hatta, Uentanaga Bawah,                  JAYAPURA – MERAUKE                     Konawe Selatan
        Ratolindo, Tajo Una - Una                        Jl. Brawijaya RT 008/RW 002,           Tel : -
        Tel : 0464-22303                                 Mandala, Merauke                       Fax : -
        Fax: -                                           Tel : -
                                                         Fax : -                                GORONTALO - MARISA
        LUWUK - TOILI                                                                           Jl. Blok Plan, Marisa, Pohuwato,
        Jl. Trans Toili Sulawesi,                        SORONG – MANOKWARI                     Gorontalo
        Desa Singkoyo, Toili, Banggai                    Jl. Trikora Wosi Manokwari Barat,      Tel : 0443-210262
        Tel : -                                          RT 02/RW 14, Sanggeng, Manokwari       Fax : -
        Fax : -                                          Barat
                                                         Tel : -                                MAMUJU – POLMAS
        LUWUK - SALAKAN                                  Fax : -                                Jl. Jend. Sudirman No.21, Sidodadi,
        Jl. Bhayangkara, RT 03/Dusun                                                            Wonomulyo, Poelwali Mandar
        5, Baka, Tinangkung, Banggai                                                            Tel : -
        Kepulauan                                                                               Fax : -
        Tel : -
        Fax : -                                                                                 MAMUJU - TOPOYO
                                                                                                Jl. Poros Mamuju
        MANADO - BITUNG                                                                         Topoyo, Topoyo
        Jl. Raya Manado Bitung, Manembo –                                                       Mamuju
        Nembo, Matuari, Bitung                                                                  Tel : -
        Tel : 0438-35977                                                                        Fax : -
        Fax : -




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




MAMUJU - MAJENE                        KUPANG – OEBA                                      KUPANG – SOE
Jl. Poros Trans Sulawesi (Jl. Sultan   Komp. Oeba, Jl. Irian Jaya No. 1A                  Jl. Gajah Mada (Font of SMK 2 Soe)
Hasanuddin, No. 25, Banggae            Blok D, Fatubesi, Kotalama                         RT 11/RW 06, Karangsiri, Kota Soe,
Majene), Banggae Timur, Majena         Tel : 0380-828822                                  Timor Tengah Selatan
Tel : 0422-21381                       Fax : 0380-824422                                  Tel : 0388 – 22466
Fax : 0422-21381                                                                          Fax : -
                                       SUMBAWA - SEKETENG
TERNATE - SOFIFI                       Komp. Pertokoan, Jl. Udang 8 C - D,                SUMBAWA – BIMA
Jl. 40 Barumadoe, Balbar, Oba Utara,   RT 02/RW 02, Seketeng, Sumbawa                     Jl. Hasanuddin, No. 9B, Nae, Rasa
Tidore Kepulauan                       Tel : 371625550                                    Nae, Bima, West Nusa Tenggara
Tel : -                                Fax : 0371-325324                                  Tel : 0374-646087
Fax : -                                                                                   Fax : 0374-646905
                                       MAUMERE - SIKKA
TERNATE - TOBELO                       Jl. Anggrek No. 18, Maumere,                       MAUMERE – ENDE
Jl. Trans Halmahera, Desa Mahia,       Sikka, Flores                                      Jl. Kelimutu, No. 093, Central Ende,
Wosia, Tobelo Tengah, Halmahera        Tel : 0382-22187                                   Ende, Flores
Utara                                  Fax : 038222524                                    Tel : 0381-22018
Tel : -                                                                                   Fax : 0381-22353
Fax : -                                BALI & NUSA TENGGARA
                                       REGION - SHARIA BUSINESS                           MAUMERE – RUTENG
BALI & NUSA TENGGARA                   UNIT BRANCH OFFICES                                Jl. Yos Sudarso, RT 005/RW 003,
REGION -                                                                                  Mbaumaku, Langke Rembong,
BRANCH OFFICE                          MATARAM – PEJANGGIK                                Nusa Tenggara
                                       Jl. Pejanggik No. 65 A-B, Cakra Barat,             Tel : -
DENPASAR – DEWATA SQUARE               Cakranegara Mataram                                Fax : -
Komp. Dewata Square, Jl. Letda         Tel : 0370-673195
Tantular, No. 1 Blok A 17-20, Dangin   Fax : 0370-673139                                  MAUMERE - LABUAN BAJO
Puri Klod, Denpasar Timur                                                                 Jl. Frans Nala, RT 007/RW 002, Batu
Tel : 0361-231510                      SELONG – PANCOR                                    Cermin, Komodo, Labuan Bajo,
Fax : 0361-256159                      Jl. TGKH. Zainuddin Abdul Majid                    East Nusa Tenggara
                                       No. 46, Pancor, Selong                             Tel : -
TABANAN – IR SOEKARNO                  Tel : 0376-21100                                   Fax : -
Jl. Ir. Soekarno BR, Tegal Belodan,    Fax : 0376-21400
Daun Peken, Tabanan                                                                       KUPANG - ATAMBUA
Tel : 0365-43276                       WILAYAH BALI & NUSA                                Jl. Imam Bonjol No. 3, RT 015/
Fax : -                                TENGGARA – OFFICES OTHER                           RW 005, Atambua, Kota Atambua,
                                       THAN BRANCH OFFICES                                Belu
GIANYAR – DARMA GIRI                                                                      Tel : -
By pass Darma Giri,                    DENPASAR - NUSA DUA                                Fax : -
Gianyar, Bali                          Jl. By Pass Ngurah Rai 168, Tuban,
Tel : 0361-955383                      Kuta, Badung                                       SUMBAWA - TALIWANG
Fax : 0361-955386                      Tel : 0811-3861703                                 Jl. Lingk. Kota Baru B, RT 002/RW
                                       Fax : -                                            006, Dalam, Taliwang, Sumbawa
SINGARAJA – GAJAH MADA                                                                    Barat
Jl. Gajah Mada, No. 112, Singaraja,    TABANAN – NEGARA                                   Tel : -
Banjar Jawa, Buleleng, Bali            Jl. Ngurah Rai No. 70, Jembrana,                   Fax : -
Tel : 0362-29050                       Negara, Bali
Fax : 0362-29232                       Tel : 0361-8941670                                 BALI & NUSA TENGGARA
                                       Fax : -                                            REGION - OFFICES OTHER
DENPASAR (CAR) – GATOT                                                                    THAN SHARIA BUSINESS UNIT
SUBROTO                                GIANYAR - KARANG ASEM                              BRANCH OFFICES
Jl. Gatot Subroto West, No. 101 X,     Jl. Jend. Sudirman (Near Dealer
Ubung, North Denpasar                  Suzuki Sudirman), Subagan,                         LOMBOK – PRAYA
Tel : 0361-428811                      Karangasem                                         Jl. Jend. Sudirman, No. 60,
Fax : 0361-421132                      Tel : 0363-23557                                   Komp. Pertokoan Praya Praya,
                                       Fax : 0363-22300                                   Central Lombok
MATARAM – PENJANGGIK                                                                      Tel : 0370 – 654906
Jl. Pejanggik, No. 65 A-B, Cakra       LOMBOK – PRAYA                                     Fax : -
West, Cakranegara Mataram              Jl. Jend. Sudirman, No. 60,
Tel : 0370-673195                      Komp. Pertokoan Praya Praya,
Fax : 0370-673139                      Lombok Tengah
                                       Tel : 0370 – 654906
SELONG - PANCOR                        Fax : -
Jl. TGKH. Zainuddin Abdul Majid,
No. 46, Pancor, Selong
Tel : 0376-21100
Fax : 0376-21400




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07
FINANCIAL
STATEMENTS
Page 499

          
Page 500
                              PT ADIRA DINAMIKA MULTI FINANCE Tbk

                              Laporan keuangan/
                              Financial statements

                              Pada tanggal 31 Desember 2023 dan 2022/
                              As of 31 December 2023 and 2022

                              Untuk tahun-tahun yang berakhir pada tanggal tersebut
                              Beserta laporan auditor independen/
                              For the years then ended
                              With independent auditor’s report




                              * Tidak diaudit                                         *Un



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                                                                  Performance         Management  Corporate     Management      Corporate   Environmental    Supporting
                                                   PT ADIRA DINAMIKA      MULTI
                                                                   Highlights      FINANCE
                                                                              Opening
                                                                                        Report   Tbk
                                                                                                   Profile       Discussion    Governance     and Social        Data
                                                                                                                and Analysis                Responsibility




           LAPORAN KEUANGAN                                                                                    FINANCIAL STATEMENTS
           PADA TANGGAL 31 DESEMBER 2023 DAN 2022                                                    AS OF 31 DECEMBER 2023 AND 2022
           UNTUK TAHUN-TAHUN YANG BERAKHIR PADA                                                           FOR THE YEARS THEN ENDED
           TANGGAL TERSEBUT BESERTA LAPORAN AUDITOR                                              WITH INDEPENDENT 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 2023 dan 2022……..…………….                        1-2         .................... As of 31 December 2023 and 2022

           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 2023 dan 2022...........................         3          …………….…...... 31 December 2023 and 2022

           Laporan Perubahan Ekuitas                                                                                   Statement of Changes In Equity
                Untuk Tahun-Tahun Yang Berakhir                                                                             For The Years Ended
                31 Desember 2023 dan 2022……....................             4-5         ............................ 31 December 2023 and 2022

           Laporan Arus Kas                                                                                                  Statement of Cash Flows
                Untuk Tahun-Tahun Yang Berakhir                                                                            For The Years Ended
                31 Desember 2023 dan 2022……..…..............                 6          ............................ 31 December 2023 and 2022

           Catatan Atas Laporan Keuangan                                                                             Notes to The Financial Statements
                 Untuk Tahun-Tahun Yang Berakhir                                                                            For The Years Ended
                 31 Desember 2023 dan 2022……..…..............             7 - 140       ............................ 31 December 2023 and 2022

           Informasi Keuangan Tambahan - Rasio-rasio                                             Supplementary Financial Information - Financial
                 Keuangan Otoritas Jasa Keuangan                                                        Ratios of Financial Services Authority
                 (Tidak Diaudit)                                                                                                    (Unaudited)
                 31 Desember 2023 dan 2022...........................       141         .............................31 December 2023 and 2022




naudited   * Tidak diaudit                                                                                                                            *Unaudited



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                                                                                                                                             Imelda & Rekan
                                                                                                                                                                                 Supporting
                                                                                  Performance
                                                                                   Highlights
                                                                                                   Opening   Management
                                                                                                               Report
                                                                                                                          Corporate
                                                                                                                           Profile           Registered
                                                                                                                                      Management
                                                                                                                                       Discussion           PublicEnvironmental
                                                                                                                                                     Corporate
                                                                                                                                                    Governance       Accountants
                                                                                                                                                                    and Social      Data
                                                                                                                                      and Analysis                Responsibility
                                                                                                                                             License No. 308/KM.1/2019
                                                                                                                                             The Plaza Office Tower 32nd Floor
                                                                                                                                             Jl. M.H. Thamrin Kav 28-30
                                                                                                                                             Jakarta 10350
                                                                                                                                             Indonesia

                                                                                                                                             Tel: +62 21 5081 8000
                                                                                                                                             Fax: +62 21 2992 8200, 2992 8300
                                                                                                                                             Email: iddttl@deloitte.com
                                                                                                                                             www.deloitte.com/id




                      Laporan Auditor Independen                                                              Independent Auditor’s Report


     No. 00011/2.1265/AU.1/09/0849-2/1/II/2024                                                  No. 00011/2.1265/AU.1/09/0849-2/1/II/2024

     Pemegang Saham, Dewan Komisaris dan Direksi                                                To the Shareholders, Boards of Commissioners and
                                                                                                Directors

     PT Adira Dinamika Multi Finance Tbk                                                        PT Adira Dinamika Multi Finance Tbk

     Opini                                                                                      Opinion

     Kami telah mengaudit laporan keuangan                                                      We have audited the financial statements of
     PT Adira Dinamika Multi Finance Tbk (“Perseroan”),                                         PT Adira Dinamika Multi Finance Tbk (the
     yang terdiri dari laporan posisi keuangan tanggal                                          “Company”), which comprise the statement of
     31 Desember 2023, serta laporan laba rugi dan                                              financial position as at December 31, 2023, and the
     penghasilan komprehensif lain, laporan perubahan                                           statement of profit or loss and other comprehensive
     ekuitas, dan laporan arus kas untuk tahun yang                                             income, statement of changes in equity and
     berakhir pada tanggal tersebut, serta catatan atas                                         statement of cash flows for the year then ended, and
     laporan keuangan, termasuk informasi kebijakan                                             notes to the financial statements, including material
     akuntansi material.                                                                        accounting policy information.

     Menurut opini kami, laporan keuangan terlampir                                             In our opinion, the accompanying financial
     menyajikan secara wajar, dalam semua hal yang                                              statements present fairly, in all material respects, the
     material, posisi keuangan Perseroan tanggal                                                financial position of the Company as at December 31,
     31 Desember 2023, serta kinerja keuangan dan arus                                          2023, and its financial performance and its cash flows
     kas untuk tahun yang berakhir pada tanggal tersebut,                                       for the year then ended in accordance with
     sesuai dengan Standar Akuntansi Keuangan di                                                Indonesian Financial Accounting Standards.
     Indonesia.




Imelda & Rekan
Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities (collectively, the
“Deloitte organization”). DTTL (also referred to as “Deloitte Global”) and each of its member firms and related entities are legally separate and independent
entities, which cannot obligate or bind each other in respect of third parties. DTTL and each DTTL member firm and related entity is liable only for its own acts and
omissions, and not those of each other. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more.

Deloitte Asia Pacific Limited is a company limited by guarantee and a member firm of DTTL. Members of Deloitte Asia Pacific Limited and their related entities,
each of which is a separate and independent legal entity, provide services from more than 100 cities across the region, including Auckland, Bangkok, Beijing,
Bengaluru, Hanoi, Hong Kong, Jakarta, Kuala Lumpur, Manila, Melbourne, Mumbai, New Delhi, Osaka, Seoul, Shanghai, Singapore, Sydney, Taipei and Tokyo.
                                                                                                                                                                                              499
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          Imelda & Rekan
              Basis Opini                                            Basis for Opinion

              Kami melaksanakan audit kami berdasarkan Standar       We conducted our audit in accordance with
              Audit yang ditetapkan oleh Institut Akuntan Publik     Standards on Auditing established by the Indonesian
              Indonesia. Tanggung jawab kami menurut standar         Institute of Certified Public Accountants. Our
              tersebut diuraikan lebih lanjut dalam paragraf         responsibilities under those standards are further
              Tanggung Jawab Auditor terhadap Audit atas Laporan     described in the Auditor’s Responsibilities for the
              Keuangan pada laporan kami. Kami independen            Audit of the Financial Statements paragraph of our
              terhadap Perseroan berdasarkan ketentuan etika         report. We are independent of the Company in
              yang relevan dalam audit kami atas laporan keuangan    accordance with the ethical requirements that are
              di Indonesia, dan kami telah memenuhi tanggung         relevant to our audit of the financial statements in
              jawab etika lainnya berdasarkan ketentuan tersebut.    Indonesia, and we have fulfilled our other ethical
              Kami yakin bahwa bukti audit yang telah kami peroleh   responsibilities in accordance with these
              adalah cukup dan tepat untuk menyediakan suatu         requirements. We believe that the audit evidence we
              basis bagi opini audit kami.                           have obtained is sufficient and appropriate to provide
                                                                     a basis for our opinion.

              Hal Audit Utama                                        Key Audit Matters

              Hal audit utama adalah hal-hal yang, menurut           Key audit matters are those matters that, in our
              pertimbangan profesional kami, merupakan hal yang      professional judgment, were of most significance in
              paling signifikan dalam audit kami atas laporan        our audit of the financial statements of the current
              keuangan periode kini. Hal-hal tersebut disampaikan    period. These matters were addressed in the context
              dalam konteks audit kami atas laporan keuangan         of our audit of the financial statements as a whole,
              secara keseluruhan, dan dalam merumuskan opini         and in forming our opinion thereon, and we do not
              kami atas laporan keuangan terkait, kami tidak         provide a separate opinion on these matters.
              menyatakan suatu opini terpisah atas hal audit utama
              tersebut.

              Berikut adalah uraian atas hal audit utama yang kami   The following is the key audit matter that we
              identifikasi dalam audit kami.                         identified in our audit.

              Cadangan kerugian penurunan nilai atas piutang         Allowance for impairment losses on consumer
              pembiayaan konsumen dan piutang sewa                   financing receivables and finance lease receivables
              pembiayaan

              Mengacu pada Catatan 2h Kebijakan Akuntansi yang       Refer to Note 2h Significant Accounting Policies -
              Signifikan – Cadangan Kerugian Penurunan Nilai;        Allowance for Impairment Losses; Note 3a Use of
              Catatan 3a Penggunaan Estimasi dan Pertimbangan –      Estimates and Judgments - Key Sources of Estimation
              Sumber Utama Ketidakpastian Estimasi: Cadangan         Uncertainty: Allowance for Impairment Losses on
              Kerugian Penurunan Nilai Aset Keuangan; Catatan 5      Financial Assets; Note 5 Consumer Financing
              Piutang Pembiayaan Konsumen; Catatan 7 Piutang         Receivables; Note 7 Finance Lease Receivables; and
              Sewa Pembiayaan; dan Catatan 37 Manajemen Risiko       Note 37 Financial Risk Management – Credit Risk.
              Keuangan – Risiko Kredit.

              Pada tanggal 31 Desember 2023, Perseroan               As at December 31, 2023, the Company recorded
              mencatat piutang pembiayaan konsumen dan               consumer financing receivables and finance lease
              piutang sewa pembiayaan masing-masing sebesar          receivables of Rp 21,951,219 million and
              Rp 21.951.219 juta dan Rp 1.505.070 juta, dan          Rp 1,505,070 million, respectively, and the allowance
              cadangan kerugian penurunan nilai atas piutang         for impairment losses against these consumer
              pembiayaan konsumen dan piutang sewa                   financing receivables and finance lease receivables
              pembiayaan tersebut masing-masing sebesar              amounts to Rp 1,270,590 million and Rp 60,770
              Rp 1.270.590 juta dan Rp 60.770 juta. Perseroan        million, respectively. The Company applies PSAK 71
              menerapkan persyaratan PSAK 71 Instrumen               Financial Instruments requirements to calculate the
              Keuangan untuk menghitung kerugian kredit              expected credit losses (“ECL”) for consumer financing
              ekspektasian (“KKE”) untuk piutang pembiayaan          receivables and finance lease receivables.
              konsumen dan piutang sewa pembiayaan.




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




 Dalam menentukan KKE, Perseroan menggunakan                       In determining the ECL, the Company utilizes
 metodologi permodelan yang bergantung kepada                      modelling methodologies which are reliant on
 data internal and eksternal serta sejumlah estimasi.              internal and external data as well as a number of
 Kami fokus pada area ini karena signifikansi nilai                estimates. We focused on this area due to the
 tercatat atas piutang pembiayaan konsumen dan                     significance of the carrying value of consumer
 piutang sewa pembiayaan, yang mewakili 71% dari                   financing receivables and finance lease receivables,
 jumlah aset Perseroan pada tanggal 31 Desember                    which represented 71% of the total assets of the
 2023 dan saldo KKE terkait yang dibentuk, khususnya               Company as at December 31, 2023 and the related
 pertimbangan subjektif yang digunakan oleh                        ECL provided, specifically the subjective judgments
 manajemen dalam menentukan kebutuhan untuk,                       used by management in determining the necessity
 dan mengestimasi besaran dari, KKE terhadap piutang               for, and estimating the size of, ECL against these
 pembiayaan konsumen dan piutang sewa pembiayaan                   consumer financing receivables and finance lease
 ini. Hal ini meliputi:                                            receivables. These includes:

 •   ekspektasi faktor dan skenario ekonomi makro                  •     expectations of forward-looking macroeconomic
     masa depan; dan                                                     factors and scenarios; and

 •   asumsi-asumsi model.                                          •     the model assumptions.

 Mengingat      faktor-faktor       tersebut,     kami             In view of these factors, we identified this as a key
 mengidentifikasi ini sebagai hal audit utama.                     audit matter.

 Bagaimana audit kami merespon hal audit utama                     How our audit addressed the key audit matters

 Kami memeroleh pemahaman tentang pengendalian                     We obtained an understanding of the controls
 yang relevan terhadap audit kami dan menilai desain               relevant to our audit and assessed the design and
 dan implementasi dari pengendalian tersebut serta                 implementation of the controls and evaluated the
 mengevaluasi efektivitas operasi dari pengendalian                operating effectiveness of such relevant controls
 yang relevan terhadap KKE atas piutang pembiayaan                 over the ECL for consumer financing receivables and
 konsumen dan piutang sewa pembiayaan. Hal ini                     finance lease receivables. These include:
 meliputi:

 •   Identifikasi peningkatan risiko kredit yang                   •     Identification of Significant Increase in Credit
     signifikan (“SICR”), gagal bayar atau eksposur                      Risk (“SICR”), default or credit impaired
     penurunan kredit;                                                   exposures;

 •   Peninjauan dan persetujuan atas informasi masa                •     Review and approval of forward-looking
     depan yang digunakan dalam model KKE;                               information used in the ECL models;

 •   Keandalan dan keakurasian atas elemen data                    •     Reliability and accuracy of critical data elements
     utama dalam model KKE;                                              in the ECL models;

 •   Peninjauan dan persetujuan atas hasil KKE;                    •     Review and approval of the ECL results;

 •   Pengujian (back-testing) kerugian aktual terhadap             •     Back-testing of actual losses against predicted
     kerugian yang diprediksi (jumlah KKE); dan                          losses (ECL amount); and

 •   Pengendalian umum dari teknologi informasi (TI)               •     General IT controls over the ECL system, by
     atas sistem KKE, dengan melibatkan spesialis TI                     involving our IT specialist.
     kami.

 Kami mengadakan diskusi dengan Komite Audit yang                  We held discussions with the Audit Committee
 mencakup tata kelola dan pengendalian atas KKE,                   covering governance and controls over ECL,
 termasuk pertimbangan dan asumsi manajemen yang                   including    management’s    judgments    and
 terlibat dalam model KKE, validasi dan pemantauan                 assumptions involved in the ECL model, model
 model, serta beberapa skenario.                                   validation and monitoring, as well as multiple
                                                                   scenarios.




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          Imelda & Rekan
              Kami melibatkan spesialis internal kami untuk                We involved our internal specialists to assist us in
              membantu kami melakukan prosedur secara sampel:              performing the following procedures on a sampling
                                                                           basis:

              •     Mengevaluasi kesesuaian penilaian kriteria SICR        •   Evaluated the appropriateness of the
                    dan tata kelola model;                                     Company’s assessment of its SICR criteria and
                                                                               model governance;

              •     Menguji pendekatan Perseroan dalam pemilihan           •   Challenged the Company’s approach for the
                    skenario ekonomi untuk menilai kewajaran                   selection of economic scenario to assess the
                    skenario ekonomi yang diterapkan oleh                      reasonableness of the economic scenarios
                    Perseroan;                                                 applied by the Company;

              •     Menilai kewajaran pertimbangan dan asumsi              •   Assessed the reasonableness of key judgments
                    utama yang dibuat oleh manajemen dalam model               and assumptions made by management in the
                    probabilities of default (PD) dan loss given default       probabilities of default (PD) and loss given
                    (LGD) dan parameter;                                       default (LGD) models and parameters;

              •     Menilai asumsi utama yang digunakan                    •   Assessed the key assumptions used in the post
                    manajemen dalam melakukan penyesuaian di                   model adjustment which were applied to
                    luar model yang diterapkan untuk menanggapi                respond to risks not fully accommodated by the
                    risiko yang tidak sepenuhnya diakomodasi oleh              models; and
                    model; dan

              •     Melakukan validasi secara independen atas              •   Independent validation of the ECL models and
                    model-model KKE dan peninjauan hasil validasi              review of model validation results by
                    model oleh manajemen.                                      management.

              Kami juga melakukan pengujian substantif secara              We also performed substantive testing on a sampling
              sampel:                                                      basis:

              •    Mengevaluasi masukan dan asumsi relevan yang            •   Evaluated relevant inputs and assumptions used
                   digunakan oleh Perseroan dalam model KKE; dan               by the Company in the ECL models; and

              •    Menghitung ulang KKE secara independen untuk            •   Independently recalculated the ECL for the
                   seluruh portofolio.                                         whole portfolio.

              Kami telah menilai ketepatan atas pengungkapan               We have assessed the appropriateness of the related
              terkait yang dibuat dalam laporan keuangan.                  disclosures made in the financial statements.

              Informasi Lain                                               Other Information

              Manajemen bertanggung jawab atas informasi lain.             Management is responsible for the other
              Informasi lain terdiri dari informasi yang tercantum         information. The other information comprises the
              dalam laporan tahunan, tetapi tidak mencantumkan             information included in the annual report, but does
              laporan keuangan dan laporan auditor kami. Laporan           not include the financial statements and our
              tahunan diharapkan akan tersedia bagi kami setelah           auditor’s report thereon. The annual report is
              tanggal laporan auditor ini.                                 expected to be made available to us after the date of
                                                                           this auditor’s report.

              Opini kami atas laporan keuangan tidak mencakup              Our opinion on the financial statements does not
              informasi lain, dan oleh karena itu, kami tidak akan         cover the other information and we will not express
              menyatakan bentuk keyakinan apapun atas informasi            any form of assurance conclusion thereon.
              lain tersebut.




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




 Sehubungan dengan audit kami atas laporan                        In connection with our audit of the financial
 keuangan, tanggung jawab kami adalah untuk                       statements, our responsibility is to read the other
 membaca informasi lain yang teridentifikasi di atas,             information identified above when it becomes
 jika tersedia dan, dalam melaksanakannya,                        available and, in doing so, consider whether the
 mempertimbangkan       apakah    informasi      lain             other information is materially inconsistent with the
 mengandung ketidakkonsistensian material dengan                  financial statements or our knowledge obtained in
 laporan keuangan atau pemahaman yang kami                        the audit, or otherwise appears to be materially
 peroleh selama audit, atau mengandung kesalahan                  misstated.
 penyajian material.

 Ketika kami membaca laporan tahunan, jika kami                   When we read the annual report, if we conclude that
 menyimpulkan bahwa terdapat suatu kesalahan                      there is a material misstatement therein, we are
 penyajian material di dalamnya, kami diharuskan                  required to communicate the matter to those
 untuk mengomunikasikan hal tersebut kepada pihak                 charged with governance and take appropriate
 yang bertanggung jawab atas tata kelola dan                      actions in accordance with Standards on Auditing
 mengambil tindakan yang tepat sesuai dengan                      established by the Indonesian Institute of Certified
 Standar Audit yang ditetapkan oleh Institut Akuntan              Public Accountants.
 Publik Indonesia.

 Tanggung Jawab Manajemen dan Pihak yang                          Responsibilities of Management and Those Charged
 Bertanggung Jawab atas Tata Kelola terhadap Laporan              with Governance for the Financial Statement s
 Keuangan

 Manajemen bertanggung jawab atas penyusunan dan                  Management is responsible for the preparation and
 penyajian wajar laporan keuangan tersebut sesuai                 fair presentation of the financial statements in
 dengan Standar Akuntansi Keuangan di Indonesia, dan              accordance with Indonesian Financial Accounting
 atas pengendalian internal yang dianggap perlu oleh              Standards, and for such internal control as
 manajemen untuk memungkinkan penyusunan                          management determines is necessary to enable the
 laporan keuangan yang bebas dari kesalahan                       preparation of financial statements that are free
 penyajian material, baik yang disebabkan oleh                    from material misstatement, whether due to fraud
 kecurangan maupun kesalahan.                                     or error.

 Dalam penyusunan laporan keuangan, manajemen                     In preparing the financial statements, management
 bertanggung jawab untuk menilai kemampuan                        is responsible for assessing the Company’s ability to
 Perseroan dalam mempertahankan kelangsungan                      continue as a going concern, disclosing, as
 usahanya,       mengungkapkan,     sesuai   dengan               applicable, matters related to going concern and
 kondisinya, hal-hal yang berkaitan dengan                        using the going concern basis of accounting unless
 kelangsungan usaha, dan menggunakan basis                        management either intends to liquidate the
 akuntansi kelangsungan usaha, kecuali manajemen                  Company or to cease operations, or has no realistic
 memiliki intensi untuk melikuidasi Perseroan atau                alternative but to do so.
 menghentikan operasi, atau tidak memiliki alternatif
 yang realistis selain melaksanakannya.

 Pihak yang bertanggung jawab atas tata kelola                    Those charged with governance are responsible for
 bertanggung jawab untuk mengawasi proses                         overseeing the Company’s financial reporting
 pelaporan keuangan Perseroan.                                    process.




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              Tanggung Jawab Auditor terhadap Audit atas Laporan        Auditor’s Responsibilities for the Audit of the
              Keuangan                                                  Financial Statements

              Tujuan kami adalah untuk memeroleh keyakinan              Our objectives are to obtain reasonable assurance
              memadai tentang apakah laporan keuangan secara            about whether the financial statements as a whole
              keseluruhan bebas dari kesalahan penyajian material,      are free from material misstatement, whether due
              baik yang disebabkan oleh kecurangan maupun               to fraud or error, and to issue an auditor’s report
              kesalahan, dan untuk menerbitkan laporan auditor          that includes our opinion. Reasonable assurance is a
              yang mencakup opini kami. Keyakinan memadai               high level of assurance, but is not a guarantee that
              merupakan suatu tingkat keyakinan tinggi, namun           an audit conducted in accordance with Standards on
              bukan merupakan suatu jaminan bahwa audit yang            Auditing will always detect a material misstatement
              dilaksanakan berdasarkan Standar Audit akan selalu        when it exists. Misstatements can arise from fraud or
              mendeteksi kesalahan penyajian material ketika hal        error and are considered material if, individually or
              tersebut ada. Kesalahan penyajian dapat disebabkan        in the aggregate, they could reasonably be expected
              oleh kecurangan maupun kesalahan dan dianggap             to influence the economic decisions of users taken
              material jika, baik secara individual maupun secara       on the basis of these financial statements.
              agregat, dapat diekspektasikan secara wajar akan
              memengaruhi keputusan ekonomi yang diambil oleh
              pengguna berdasarkan laporan keuangan tersebut.

              Sebagai bagian dari suatu audit berdasarkan Standar       As part of an audit in accordance with Standards on
              Audit, kami menerapkan pertimbangan profesional           Auditing, we exercise professional judgment and
              dan mempertahankan skeptisisme profesional selama         maintain professional skepticism throughout the
              audit. Kami juga:                                         audit. We also:

              •     Mengidentifikasi dan menilai risiko kesalahan       •   Identify and assess the risks of material
                    penyajian material dalam laporan keuangan, baik         misstatement of the financial statements,
                    yang disebabkan oleh kecurangan maupun                  whether due to fraud or error, design and
                    kesalahan, mendesain dan melaksanakan                   perform audit procedures responsive to those
                    prosedur audit yang responsif terhadap risiko           risks, and obtain audit evidence that is sufficient
                    tersebut, serta memeroleh bukti audit yang cukup        and appropriate to provide a basis for our
                    dan tepat untuk menyediakan basis bagi opini            opinion. The risk of not detecting a material
                    kami. Risiko tidak terdeteksinya kesalahan              misstatement resulting from fraud is higher than
                    penyajian material yang disebabkan oleh                 for one resulting from error, as fraud may
                    kecurangan lebih tinggi dari yang disebabkan oleh       involve collusion, forgery, intentional omissions,
                    kesalahan, karena kecurangan dapat melibatkan           misrepresentations, or the override of internal
                    kolusi, pemalsuan, penghilangan secara sengaja,         control.
                    pernyataan salah, atau pengabaian pengendalian
                    internal.

              •     Memeroleh      suatu    pemahaman       tentang     •   Obtain an understanding of internal control
                    pengendalian internal yang relevan dengan audit         relevant to the audit in order to design audit
                    untuk mendesain prosedur audit yang tepat               procedures that are appropriate in the
                    sesuai kondisinya, tetapi bukan untuk tujuan            circumstances, but not for the purpose of
                    menyatakan      opini    atas    keefektivitasan        expressing an opinion on the effectiveness of
                    pengendalian internal Perseroan.                        the Company’s internal control.

              •     Mengevaluasi ketepatan kebijakan akuntansi          •   Evaluate the appropriateness of accounting
                    yang digunakan serta kewajaran estimasi                 policies used and the reasonableness of
                    akuntansi dan pengungkapan terkait yang dibuat          accounting estimates and related disclosures
                    oleh manajemen.                                         made by management.




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




 •   Menyimpulkan ketepatan penggunaan basis                        •      Conclude on the appropriateness of
     akuntansi kelangsungan usaha oleh manajemen                           management's use of the going concern basis of
     dan, berdasarkan bukti audit yang diperoleh,                          accounting and, based on the audit evidence
     apakah terdapat suatu ketidakpastian material                         obtained, whether a material uncertainty exists
     yang terkait dengan peristiwa atau kondisi yang                       related to events or conditions that may cast
     dapat menyebabkan keraguan signifikan atas                            significant doubt on the Company's ability to
     kemampuan Perseroan untuk mempertahankan                              continue as a going concern. If we conclude that
     kelangsungan      usahanya.     Ketika     kami                       a material uncertainty exists, we are required to
     menyimpulkan       bahwa     terdapat     suatu                       draw attention in our auditor's report to the
     ketidakpastian material, kami diharuskan untuk                        related disclosures in the financial statements
     menarik perhatian dalam laporan auditor kami ke                       or, if such disclosures are inadequate, to modify
     pengungkapan terkait dalam laporan keuangan                           our opinion. Our conclusions are based on the
     atau, jika pengungkapan tersebut tidak memadai,                       audit evidence obtained up to the date of our
     harus menentukan apakah perlu untuk                                   auditor's report. However, future events or
     memodifikasi opini kami. Kesimpulan kami                              conditions may cause the Company to cease to
     didasarkan pada bukti audit yang diperoleh                            continue as a going concern.
     hingga tanggal laporan auditor kami. Namun,
     peristiwa atau kondisi masa depan dapat
     menyebabkan        Perseroan     tidak    dapat
     mempertahankan kelangsungan usaha.

 •   Mengevaluasi penyajian, struktur, dan isi laporan              •      Evaluate the overall presentation, structure and
     keuangan secara keseluruhan, termasuk                                 content of the financial statements, including
     pengungkapannya, dan apakah laporan keuangan                          the disclosures, and whether the financial
     mencerminkan transaksi dan peristiwa yang                             statements      represent    the      underlying
     mendasarinya dengan suatu cara yang mencapai                          transactions and events in a manner that
     penyajian wajar.                                                      achieves fair presentation.

 Kami mengomunikasikan kepada pihak yang                            We communicate with those charged with
 bertanggung jawab atas tata kelola mengenai, antara                governance regarding, among other matters, the
 lain, ruang lingkup dan saat yang direncanakan atas                planned scope and timing of the audit and significant
 audit, serta temuan audit signifikan, termasuk setiap              audit findings, including any significant deficiencies
 defisiensi signifikan dalam pengendalian internal yang             in internal control that we identify during our audit.
 teridentifikasi oleh kami selama audit.

 Kami juga memberikan suatu pernyataan kepada                       We also provide those charged with governance with
 pihak yang bertanggung jawab atas tata kelola bahwa                a statement that we have complied with relevant
 kami telah mematuhi ketentuan etika yang relevan                   ethical requirements regarding independence, and
 mengenai independensi, dan mengomunikasikan                        to communicate with them all relationships and
 seluruh hubungan, serta hal-hal lain yang dianggap                 other matters that may reasonably be thought to
 secara wajar berpengaruh terhadap independensi                     bear on our independence, and where applicable,
 kami, dan jika relevan, pengamanan terkait.                        related safeguards.




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              Dari hal-hal yang dikomunikasikan kepada pihak yang                  From the matters communicated with those charged
              bertanggung jawab atas tata kelola, kami menentukan                  with governance, we determine those matters that
              hal-hal tersebut yang paling signifikan dalam audit                  were of most significance in the audit of the financial
              atas laporan keuangan periode kini dan oleh                          statements of the current period and are therefore
              karenanya menjadi hal audit utama. Kami                              the key audit matters. We describe these matters in
              menguraikan hal audit utama dalam laporan auditor                    our auditor’s report unless law or regulation
              kami, kecuali peraturan perundang-undangan                           precludes public disclosure about the matter or
              melarang pengungkapan publik tentang hal tersebut                    when, in extremely rare circumstances, we
              atau ketika, dalam kondisi yang sangat jarang terjadi,               determine that a matter should not be
              kami menentukan bahwa suatu hal tidak boleh                          communicated in our report because the adverse
              dikomunikasikan dalam laporan kami karena                            consequences of doing so would reasonably be
              konsekuensi merugikan dari mengomunikasikan hal                      expected to outweigh the public interest benefits of
              tersebut akan diekspektasikan secara wajar melebihi                  such communication.
              manfaat kepentingan publik atas komunikasi tersebut.


                                                                       IMELDA & REKAN




                                                                    Elisabeth Imelda
                                               Izin Akuntan Publik/Public Accountant License No. AP.0849

                                                               12 Februari 2024/February 12, 2024




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                                        PT ADIRA DINAMIKA MULTI FINANCE Tbk

LAPORAN POSISI KEUANGAN                                                                     STATEMENT OF FINANCIAL POSITION
31 Desember 2023 dan 2022                                                                            31 December 2023 and 2022
(Disajikan dalam jutaan Rupiah,                                                                   (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                  unless otherwise stated)

                                             Catatan/
                                              Notes-       2023   -            2022     -
ASET                                                                                                                                ASSETS

Kas dan kas di bank                                                                                             Cash on hand and in banks
   Kas                                      2d,2e,2u,4,      128.375              111.028                                  Cash on hand
   Kas di bank                               37,38,40                                                                     Cash in banks
      Pihak ketiga                                           570.099              675.223                                Third parties
      Pihak berelasi                           2t,36         737.017              500.111                             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
   Rp1.270.590 (2022: Rp1.252.458)            5,37,38                                                   Rp1,270,590 (2022: Rp1,252,458)
      Pihak ketiga                                         20.675.293          17.200.373                                Third parties
      Pihak berelasi                           2t,36            5.336               4.348                             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
   Rp292.108 (2022: Rp187.860)                6,37,38                                                      Rp292,108 (2022: Rp187,860)
      Pihak ketiga                                          5.519.781           4.033.052                                Third parties
      Pihak berelasi                           2t,36              281                 305                             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
   Rp60.770 (2022: Rp47.448)                  37,38         1.444.300             918.005                    Rp60,770 (2022: Rp47,448)
Beban dibayar dimuka                           2j,8                                                                       Prepaid expenses
      Pihak ketiga                                           104.160               92.233                                Third parties
      Pihak berelasi                          2t,36           38.904               36.372                               Related party
Piutang lain-lain - neto                    2d,9,37,38                                                               Other receivables - net
      Pihak ketiga                                           273.909              205.197                                Third parties
      Pihak berelasi                           2t,36          67.152               63.024                             Related parties
                                             2d, 2i,10,
Aset derivatif                                 37,38           1.006               40.884                                    Derivative assets
Pajak dibayar dimuka                            21            64.396               46.112                                          Prepaid tax
Investasi dalam saham,                      2d,2k,2t,11,                                                                Investment in shares,
   pihak berelasi                            36,37,38        386.360                   650                                  related parties
Aset tetap - setelah dikurangi                                                                              Fixed assets - net of accumulated
   akumulasi penyusutan sebesar                                                                                 depreciation of Rp630,860
   Rp630.860 (2022: Rp604.357)                 2l,12         229.704              161.763                              (2022: Rp604,357)
Aset hak guna - setelah dikurangi                                                                    Right-of-use assets - net of accumulated
   akumulasi penyusutan sebesar                                                                                 depreciation of Rp217,343
   Rp217.343 (2022: Rp199.721)                 2v,13         262.482              269.162                              (2022: Rp199,721)
Aset tak berwujud - setelah dikurangi                                                                  Intangible assets - net of accumulated
   akumulasi amortisasi sebesar                                                                                 amortisation of Rp438,281
   Rp438.281 (2022: Rp387.791)                2m,14          120.659              128.726                              (2022: Rp387,791)
Aset pajak tangguhan                          2q,21          354.965              395.417                                 Deferred tax assets
Aset lain-lain                                 15             23.043               15.220                                         Other assets

TOTAL ASET                                                 31.007.222
                                                                  -            24.897.205
                                                                                      -                                     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
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                                                        PT ADIRA DINAMIKA MULTI FINANCE Tbk


          LAPORAN POSISI KEUANGAN                                                                            STATEMENT OF FINANCIAL POSITION
          31 Desember 2023 dan 2022                                                                                   31 December 2023 and 2022
          (Disajikan dalam jutaan Rupiah,                                                                          (Expressed in millions of Rupiah,
          kecuali dinyatakan lain)                                                                                         unless otherwise stated)

                                                                Catatan/
                                                                 Notes-       2023    -           2022   -
          LIABILITAS                                                                                                                               LIABILITIES

                                                               2d,2u,16,37,
          Pinjaman yang diterima                                  38,40                                                                            Borrowings
             Pihak ketiga                                                      6.931.541           3.162.251                                   Third parties
             Pihak berelasi                                      2t,36         2.381.431           1.910.833                                 Related parties
          Beban yang masih harus dibayar                        2d,17,38                                                                     Accrued expenses
             Pihak ketiga                                                       874.663            1.198.785                                   Third parties
             Pihak berelasi                                       2t,36          53.212               47.459                                 Related parties
                                                                2d,2p,18,
          Utang obligasi - neto                                   37,38                                                                    Bonds payable - net
             Pihak ketiga                                                      5.716.456           4.920.107                                  Third parties
             Pihak berelasi                                       2t,36          168.650              79.100                                Related parties
          Utang lain-lain                                      2d,19,37,38                                                                     Other payables
             Pihak ketiga                                                       807.304              889.183                                  Third parties
             Pihak berelasi                                      2t,36          791.763              815.143                                Related parties
          Liabilitas sewa                                        2v,20          148.048              168.688                                   Lease liabilities
          Utang pajak                                            2q,21          180.796              302.147                                    Taxes payable
                                                                2d,2i,10,
          Liabilitas derivatif                                   37,38              -                  5.693                            Derivative liabilities
          Liabilitas imbalan kerja                               2o,35          982.172              924.430                   Employement benefits liabilities
                                                                2d,2r,22,
          Sukuk mudharabah                                       37,38          859.000              441.000                                Mudharabah bonds

          TOTAL LIABILITAS                                                    19.895.036          14.864.819                              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                          23           100.000              100.000                       1,000,000,000 shares
          Tambahan modal disetor                                   23             6.750                6.750                           Additional paid-in capital
          Saldo laba                                               24                                                                        Retained earnings
            Telah ditentukan penggunaannya                                       223.137             207.082                                   Appropriated
            Belum ditentukan penggunaannya                                    10.783.047           9.721.937                                 Unappropriated
          Kerugian kumulatif atas instrumen derivatif                                                                         Cumulative losses on derivative
            untuk lindung nilai arus kas - neto                  2i,10,25            (748)            (3.383)        instrument for cash flows hedges - net

          EKUITAS - NETO                                                      11.112.186          10.032.386                                     EQUITY - NET

          TOTAL LIABILITAS DAN                                                                                                      TOTAL LIABILITIES AND
            EKUITAS                                                           31.007.222
                                                                                     -            24.897.205
                                                                                                         -                                    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
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Page 513
                                            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 2023 dan 2022                                                                             31 December 2023 and 2022
(Disajikan dalam jutaan Rupiah,                                                                    (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                   unless otherwise stated)

                                                  Catatan/
                                                   Notes-       2023     -          2022     -

PENDAPATAN                                                                                                                                INCOME
                                                  2f,2g,2n,
Pembiayaan konsumen                               2t,27,36      6.041.776            5.373.674                                 Consumer financing
                                                 2f,2g,2n,2t
Marjin murabahah                                    28,36       1.482.860            1.195.163                                  Murabahah margin
Sewa pembiayaan                                   2f,2n,29        147.862               68.220                                     Finance leases
                                                 2d,2f,2l,2n,
                                                  2t,2u,12,
Lain-lain                                           30,36       1.835.436            1.703.379                                              Others

TOTAL PENDAPATAN                                                9.507.934            8.340.436                                    TOTAL INCOME

BEBAN                                                                                                                                  EXPENSES
Gaji dan tunjangan                               2o,2t,31,36    (2.419.732)          (2.304.424)                              Salaries and benefits
                                                 2n,2p,2t,16,
Beban bunga dan keuangan                          18,32,36       (982.199)            (700.133)            Interest expense and financing charges
Penyisihan kerugian penurunan nilai                    2h                                                           Provision for impairment losses
  Pembiayaan konsumen                               2t,5,36     (1.215.186)           (990.784)                             Consumer financing
  Pembiayaan murabahah                              2t,6,36       (413.212)           (227.253)                            Murabahah financing
  Sewa pembiayaan                                       7          (19.256)            (37.633)                                   Finance leases
                                                 2l,2m,2t,2v,
Umum dan administrasi                                33,36      (1.338.942)          (1.320.921)                     General and administrative
Pemasaran                                                         (611.583)            (653.420)                                      Marketing
Bagi hasil sukuk mudharabah                         2r,22          (29.983)             (29.140)          Revenue sharing for mudharabah bonds
Lain-lain                                            34             (5.172)             (37.004)                                        Others

TOTAL BEBAN                                                     (7.035.265)          (6.300.712)                               TOTAL EXPENSES

LABA SEBELUM BEBAN                                                                                                    INCOME BEFORE INCOME
  PAJAK PENGHASILAN                                             2.472.669            2.039.724                               TAX EXPENSE

Beban pajak penghasilan                             2q,21        (528.622)            (434.169)                                Income tax expense

LABA TAHUN BERJALAN                                             1.944.047            1.605.555                     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
Pengukuran kembali atas program                                                                                            Remeasurement of post-
  imbalan pasca-kerja                              2o,35,         (81.900)              37.949                              employment benefits
Manfaat pajak penghasilan terkait                                                                                     Income tax benefit relating to
  penghasilan komprehensif lain yang                                                                           other comprehensive income that
  tidak akan direklasifikasi ke laba rugi            21            18.018                (8.348)          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,10,25            3.378            74.177                                   cash flow hedge
Pajak penghasilan terkait                                                                                              Income tax relating to other
  penghasilan komprehensif lain yang                                                                            comprehensive income that will
  akan direklasifikasi ke laba rugi                  21                 (743)           (16.319)                  be reclassified to profit or loss

PENGHASILAN KOMPREHENSIF LAIN                                                                                OTHER COMPREHENSIVE INCOME
  SETELAH PAJAK                                                   (61.247)              87.459                             NET OF TAX

TOTAL PENGHASILAN KOMPREHENSIF                                                                               TOTAL COMPREHENSIVE INCOME
  TAHUN BERJALAN                                                1.882.800
                                                                      -              1.693.014
                                                                                           -                             FOR THE YEAR

LABA PER SAHAM - DASAR                                                                                         EARNINGS PER SHARE - BASIC
  (dinyatakan dalam nilai Rupiah penuh)             2s,26              1.944
                                                                         -                 1.606
                                                                                             -             (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
                                                                                                                                                       509
                                                                                           2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 514
                               510
                                                                                                                            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 2023 dan 2022                                                                                                                                   31 December 2023 and 2022
                                                         (Disajikan dalam jutaan Rupiah,                                                                                                                          (Expressed in millions of Rupiah,
                                                          kecuali dinyatakan lain)                                                                                                                                        unless otherwise stated)

                                                                                                                                                                                        Keuntungan/
                                                                                                                                                                                   (kerugian) kumulatif
                                                                                                                                                                                       atas instrumen
                                                                                                                                                                                       derivatif untuk
                                                                                                                                                                                     lindung nilai arus
                                                                                                                                                                                         kas - neto/
                                                                                                                           Tambahan           Saldo laba/Retained earnings           Cumulative gain/
                                                                                                                          modal disetor/                           Belum                  (losses)
                                                                                                                           Additional      Telah ditentukan      ditentukan             on derivative
                                                                                               Catatan/   Modal saham/      paid-in        penggunaannya/     penggunaannya/       instrument for cash      Jumlah/




2023 Annual Report PT Adira Dinamika Multi Finance Tbk
                                                                                                Notes
                                                                                                    -     Share capital
                                                                                                                     -      capital -       Appropriated-     Unappropriated-        flow hedges - net-      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                             24                 -               -                  -              (803.000)                      -        (803.000)                      Cash dividends

                                                         Penyisihan saldo laba untuk                                                                                                                                               Appropriation of retained
                                                           cadangan umum                         24                 -               -               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                 35                 -               -                  -                (63.882)                     -         (63.882)          employment benefits

                                                           Bagian yang efektif dari lindung                                                                                                                                      Effective portion of cash
                                                             nilai arus kas - neto              2i,25               -               -                  -                    -                     2.635          2.635              flows hedges - net

                                                         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                    The accompanying notes to financial statements form an integral part of these financial
                                                            dari laporan keuangan secara keseluruhan.                                                                                                                  statements taken as a whole.

                                                                                                                                                           4
Page 515
                                                                                                                             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 2023 dan 2022                                                                                                                                  31 December 2023 and 2022
                                                         (Disajikan dalam jutaan Rupiah,                                                                                                                         (Expressed in millions of Rupiah,
                                                          kecuali dinyatakan lain)                                                                                                                                       unless otherwise stated)

                                                                                                                                                                                       Keuntungan/
                                                                                                                                                                                  (kerugian) kumulatif
                                                                                                                                                                                      atas instrumen
                                                                                                                                                                                      derivatif untuk
                                                                                                                                                                                    lindung nilai arus
                                                                                                                                                                                        kas - neto/
                                                                                                                           Tambahan           Saldo laba/Retained earnings          Cumulative gain/
                                                                                                                          modal disetor/                           Belum                 (losses)
                                                                                                                           Additional      Telah ditentukan      ditentukan            on derivative
                                                                                               Catatan/   Modal saham/      paid-in        penggunaannya/     penggunaannya/      instrument for cash      Jumlah/
                                                                                                Notes
                                                                                                    -     Share capital
                                                                                                                     -      capital -       Appropriated-     Unappropriated-       flow hedges - net-      Total -


                                                         Saldo pada tanggal 1 Januari 2022                      100.000           6.750            194.955           8.705.908                 (61.241)     8.946.372        Balance as of 1 January 2022

                                                         Dividen kas                             24                 -               -                  -              (607.000)                     -        (607.000)                      Cash dividends

                                                         Penyisihan saldo laba untuk                                                                                                                                              Appropriation of retained
                                                           cadangan umum                         24                 -               -               12.127             (12.127)                     -             -         earnings for general reserve

                                                         Laba tahun berjalan                                        -               -                  -             1.605.555                      -       1.605.555              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                 35                 -               -                  -                29.601                      -          29.601           employment benefits

                                                           Bagian yang efektif dari lindung                                                                                                                                     Effective portion of cash
                                                             nilai arus kas - neto              2i,25               -               -                  -                   -                    57.858         57.858              flows hedges - net

                                                         Saldo pada tanggal 31 Desember 2022                    100.000
                                                                                                                    -             6.750
                                                                                                                                    -              207.082
                                                                                                                                                       -             9.721.937
                                                                                                                                                                           -                     (3.383)
                                                                                                                                                                                                    -      10.032.386
                                                                                                                                                                                                                  -      Balance as of 31 December 2022




                                                             Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan                   The accompanying notes to financial statements form an integral part of these financial
                                                             dari laporan keuangan secara keseluruhan.                                                                                                                 statements taken as a whole.




2023 Annual Report PT Adira Dinamika Multi Finance Tbk
                                                                                                                                                           5




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                                                       PT ADIRA DINAMIKA MULTI FINANCE Tbk

          LAPORAN ARUS KAS                                                                                          STATEMENT OF CASH FLOWS
          Untuk Tahun-Tahun yang Berakhir                                                                                     For the Years Ended
          31 Desember 2023 dan 2022                                                                                    31 December 2023 and 2022
          (Disajikan dalam jutaan Rupiah,                                                                            (Expressed in millions of Rupiah,
          kecuali dinyatakan lain)                                                                                          unless otherwise stated)

                                                               Catatan/
                                                                Notes
                                                                    -     2023      -             2022      -

           ARUS KAS DARI AKTIVITAS                                                                                                    CASH FLOWS FROM
             OPERASI                                                                                                             OPERATING ACTIVITIES
           Penerimaan kas dari:                                                                                                         Cash received from:
             Transaksi pembiayaan                                         40.813.016               36.816.559                      Financing transactions
             Pembiayaan bersama                                           20.392.659               15.169.087                              Joint financing
             Bunga bank                                                       25.693                   25.087                         Interest from banks
           Pengeluaran kas untuk:                                                                                                      Cash disbursements for:
             Transaksi pembiayaan                                         (42.029.559)            (31.408.947)                       Financing transactions
             Pokok pembiayaan bersama                                     (13.380.622)            (11.988.671)                  Principal on joint financing
             Bunga pembiayaan bersama                                      (2.655.890)             (2.376.383)                    Interest on joint financing
             Gaji dan tunjangan                                            (2.404.629)             (2.175.973)                         Salaries and benefits
             Premi asuransi                                                (1.829.971)             (1.331.296)                          Insurance premiums
             Beban umum dan administrasi                                   (1.386.140)             (1.138.734)       General and administrative expenses
             Pajak penghasilan dan lainnya                                   (897.180)               (654.018)                      Income and other taxes
             Beban bunga dan provisi bank                                    (608.207)               (262.241)       Interest and bank provision expenses
             Beban bunga utang obligasi                                      (319.947)               (446.615)                   Interest on bonds payable
             Bagi hasil sukuk mudharabah                                      (23.330)                (31.199)     Revenue sharing for mudharabah bonds
                                                                                                                                      Tantiem for Boards of
             Tantiem Dewan Komisaris dan Direksi                                (19.538)             (21.972)             Commissioners and Directors
             Beban bunga liabilitas sewa                         42             (12.653)             (14.287)                    Interest on lease liabilities
           Penerimaan kas dari lain-lain - neto                                 284.265              668.953                  Cash received from others - net
           Kas neto diperoleh dari/(digunakan untuk)                                                                       Net cash provided from/(used in)
              aktivitas operasi                                            (4.052.033)               829.350                         operating activities

           ARUS KAS DARI AKTIVITAS                                                                                                      CASH FLOWS FROM
             INVESTASI                                                                                                           INVESTING ACTIVITIES
           Penerimaan dari likuidasi investee                    11            1.441                      -              Proceeds from liquidation of investee
           Hasil penjualan aset tetap                            12              450                   31.217              Proceeds from sale of fixed assets
           Pembelian investasi dalam saham                       11         (386.360)                     -                Acquisition of investment in shares
           Pembelian aset tetap                                             (108.595)                 (25.958)                      Acquisition of fixed assets
           Pembelian aset tak berwujud                                       (40.424)                 (21.835)                Acquisition of intangible assets
           Kas neto digunakan untuk                                                                                                         Net cash used in
              aktivitas investasi                                           (533.488)                 (16.576)                         investing activities

           ARUS KAS DARI AKTIVITAS                                                                                                    CASH FLOWS FROM
             PENDANAAN                                                                                                          FINANCING ACTIVITIES
           Penerimaan pinjaman bank                              42       21.193.215                9.234.167                     Proceeds from borrowings
           Penerimaan dari penerbitan obligasi                   42        2.950.000                1.700.000             Proceeds from issuance of bonds
           Penerimaan dari penerbitan sukuk                                                                                       Proceeds from issuance of
             mudharabah                                          42           600.000                 300.000                         mudharabah bonds
           Pembayaran pinjaman bank                              42       (16.911.131)             (9.224.112)                      Payments of borrowings
           Pembayaran pokok utang obligasi                                 (2.058.800)             (2.275.750)       Payments of principal on bonds payable
           Pembayaran dividen kas                                24          (803.000)               (607.000)                  Payments of cash dividends
                                                                 42                                                                 Payments of principal on
           Pembayaran pokok sukuk mudharabah                     42         (182.000)                (261.000)                        mudharabah bonds
           Pembayaran pokok liabilitas sewa                      42          (26.060)                 (20.368)       Payments of principal on lease liabilities
           Pembayaran biaya transaksi pinjaman bank              42          (13.779)                  (3.232)      Payments of borrowings transaction costs
           Pembayaran biaya emisi obligasi                       42          (11.037)                  (5.538)           Payments of bonds issuance costs
           Pembayaran biaya emisi sukuk                                                                                    Payments of mudharabah bonds
             mudharabah                                                          (2.508)                 (1.129)                           issuance costs
           Pembayaran biaya transaksi pinjaman                                                                               Payments of mudharabah loan
             mudharabah                                                            (250)                    -                           transaction costs
           Kas neto diperoleh dari/(digunakan untuk)                                                                       Net cash proceed from/(used in)
             aktivitas pendanaan                                           4.734.650               (1.163.962)                       financing activities
           KENAIKAN/(PENURUNAN) NETO                                                                                       NET INCREASE/(DECREASE) IN
             KAS DAN KAS DI BANK                                                149.129              (351.188)           CASH ON HAND AND IN BANKS
                                                                                                                           CASH ON HAND AND IN BANKS,
           KAS DAN KAS DI BANK, AWAL TAHUN                        4        1.286.362                1.637.550                 AT BEGINNING OF YEAR
                                                                                                                           CASH ON HAND AND IN BANKS,
           KAS DAN KAS DI BANK, AKHIR TAHUN                       4        1.435.491
                                                                                 -                  1.286.362
                                                                                                          -                         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
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Page 517
                                       PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                     NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                 As of 31 December 2023 and 2022,
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
        Akta Notaris Misahardi Wilamarta, S.H., No. 131. Akta             Notarial Deed No. 131 of Misahardi Wilamarta, S.H. The
        Pendirian ini telah disahkan oleh Menteri Kehakiman               Deed of Establishment was approved by the Ministry of
        Republik     Indonesia    dalam   Surat    Keputusan              Justice of the Republic of Indonesia in its Decision
        No. C2-19.HT.01.01.TH.91 tanggal 8 Januari 1991 dan               Letter No. C2-19.HT.01.01.TH.91 dated 8 January 1991
        telah diumumkan dalam Tambahan No. 421 pada                       and was published in Supplement No. 421 to the State
        Berita Negara Republik Indonesia No. 12 tanggal                   Gazette of the Republic of Indonesia No. 12 dated
        8 Februari 1991.                                                  8 February 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 aini 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                The Company obtained its license to operate as
        perusahaan pembiayaan dari Menteri Keuangan dalam                 a financing company from the Ministry of Finance based
        Surat Keputusan No. 253/KMK.013/1991 tanggal                      on Decision Letter No. 253/KMK.013/1991 dated
        4 Maret 1991. Berdasarkan Pasal 3 Anggaran Dasar                  4 March 1991. As stated in Article 3 of the Company’s
        Perseroan, ruang lingkup kegiatan Perseroan dalam                 Articles of Association, the scope of the Company’s
        bidang pembiayaan dan pembiayaan syariah yang                     activities comprises of financing and sharia financing
        merupakan Unit Usaha Syariah meliputi pembiayaan                  which is a Sharia Business Unit which include
        investasi, pembiayaan modal kerja, pembiayaan                     investment financing, working capital financing,
        multiguna,   kegiatan     usaha   pembiayaan   lain               multipurpose financing, other financing business
        berdasarkan persetujuan Otoritas Jasa Keuangan                    activities based on approval by Financial Service
        (OJK), sewa operasi dan/atau kegiatan berbasis fee                Authority (OJK), operating lease and/or fee-based
        sepanjang tidak bertentangan dengan peraturan                     activities to the extent consistent with legislation in the
        perundang-undangan di sektor jasa keuangan,                       financial services sector, sell-buy financing and service
        pembiayaan jual-beli, dan pembiayaan jasa.                        financing.

        Perseroan berdomisili di Millennium Centennial Center             The Company's registered office is located at the 53rd-
        Lantai 53-61, Jalan Jenderal Sudirman Kav. 25,                    61st Floor of Millennium Centennial Center, Jalan
        Jakarta Selatan dan Perseroan memiliki 466 jaringan               Jenderal Sudirman Kav. 25, South Jakarta and the
        usaha yang terdiri dari kantor cabang dan kantor                  Company has 466 business networks which consist of
        perwakilan yang tersebar di seluruh wilayah Indonesia.            branch offices and representative office throughout
        Perseroan memulai operasi komersialnya pada tahun                 Indonesia. The Company started its commercial
        1991.                                                             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


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                                                                                 2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 518
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                          NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                      As of 31 December 2023 and 2022,
       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
                dengan      harga    penawaran      sebesar    Rp2.325                              value of Rp2,325 (full amount) per share. These shares
                (nilai penuh) per saham. Seluruh saham ini telah                                    were all listed on the Jakarta Stock Exchange and
                tercatat di Bursa Efek Jakarta dan Bursa Efek Surabaya                              Surabaya Stock Exchange on 31 March 2004.
                pada tanggal 31 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.

                Sampai dengan 31 Desember 2023, obligasi dan                                        Until 31 December 2023, bonds and Medium-Term
                Medium-Term Notes yang telah diterbitkan oleh                                       Notes issued by the Company are as follows:
                Perseroan adalah sebagai berikut:

                                                                   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 Adira Dinamika Multi Finance I Tahun
                   2003/Adira Dinamika Multi Finance Bonds I          23 April/                                          PT Bank Negara              Triwulan/
                   Year 2003 (Obligasi I/Bonds I)                    April 2003 No. S-839/PM/2003                500.000 Indonesia (Persero) Tbk     Quarterly

                 Obligasi Adira Dinamika Multi Finance II Tahun
                   2006/Adira Dinamika Multi Finance Bonds II         24 Mei/                                            PT Bank Negara              Triwulan/
                   Year 2006 (Obligasi II/Bonds II)                  May 2006 No. S-137/BL/2006                  750.000 Indonesia (Persero) Tbk     Quarterly

                 Obligasi Adira Dinamika Multi Finance III
                   Tahun 2009/Adira Dinamika Multi Finance              4 Mei/                                           PT Bank Negara              Triwulan/
                   Bonds III Year 2009 (Obligasi III/Bonds III)      May 2009            No. S-3485/BL/2009      500.000 Indonesia (Persero) Tbk     Quarterly

                 Obligasi Adira Dinamika Multi Finance IV
                   Tahun 2010/Adira Dinamika Multi Finance         21 Oktober/                                           PT Bank Negara              Triwulan/
                   Bonds IV Year 2010 (Obligasi IV/Bonds IV)      October 2010           No. S-9564/BL/2010    2.000.000 Indonesia (Persero) Tbk     Quarterly

                 Obligasi Adira Dinamika Multi Finance V Tahun
                   2011/Adira Dinamika Multi Finance Bonds V          18 Mei/                                            PT Bank Negara              Triwulan/
                   Year 2011 (Obligasi V/Bonds V)                    May 2011            No. S-5474/BL/2011    2.500.000 Indonesia (Persero) Tbk     Quarterly

                 Medium-Term Notes I Adira Dinamika Multi
                   Finance Tahun 2011/Adira Dinamika Multi
                   Finance Medium-Term Notes I Year 2011                                                                                             Triwulan/
                   (MTN I)                                                       -              -                400.000   -                         Quarterly




        * Tidak diaudit                                                                                                                            *Unaudited
                                                                                     8


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      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 519
                                           PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                            As of 31 December 2023 and 2022,
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)

       Sampai dengan 31 Desember 2023, obligasi dan                                 Until 31 December 2023, bonds and Medium-Term
       Medium-Term Notes yang telah diterbitkan oleh                                Notes issued by the Company are as follows:
       Perseroan adalah sebagai berikut: (lanjutan)                                 (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 I Adira Dinamika Multi
          Finance dengan Tingkat Bunga Tetap Tahap
          I Tahun 2011/Adira Dinamika Multi Finance
          Continuing Bonds I with Fixed Interest Rate
          Phase I Year 2011 (Obligasi Berkelanjutan I   9 Desember/                                       PT Bank Negara                  Triwulan/
          Tahap I/Continuing Bonds I Phase I)         December 2011 No. S-13197/BL/2011         2.523.000 Indonesia (Persero) Tbk         Quarterly

        Obligasi Berkelanjutan I Adira Dinamika Multi
          Finance dengan Tingkat Bunga Tetap Tahap
          II Tahun 2012/Adira Dinamika Multi Finance
          Continuing Bonds I with Fixed Interest Rate
          Phase II Year 2012 (Obligasi Berkelanjutan I   9 Desember/                                      PT Bank Negara                  Triwulan/
          Tahap II/Continuing Bonds I Phase II)        December 2011 No. S-13197/BL/2011        1.850.000 Indonesia (Persero) Tbk         Quarterly

        Obligasi Berkelanjutan I Adira Dinamika Multi
          Finance dengan Tingkat Bunga Tetap Tahap
          III Tahun 2012/Adira Dinamika Multi Finance
          Continuing Bonds I with Fixed Interest Rate
          Phase III Year 2012 (Obligasi Berkelanjutan   9 Desember/                                       PT Bank Negara                  Triwulan/
          I Tahap III/Continuing Bonds I Phase III)   December 2011 No. S-13197/BL/2011         1.627.000 Indonesia (Persero) Tbk         Quarterly

        Obligasi Berkelanjutan II Adira Finance Tahap I
          Tahun 2013/Adira Finance Continuing
          Bonds II Phase I Year 2013 (Obligasi
          Berkelanjutan II Tahap I/Continuing Bonds II    21 Februari/                                    PT Bank Negara                  Triwulan/
          Phase I)                                      February 2013 No. S-37/D.04/2013        2.000.000 Indonesia (Persero) Tbk         Quarterly

        Obligasi Berkelanjutan II Adira Finance Tahap
          II Tahun 2013/Adira Finance Continuing
          Bonds II Phase II Year 2013 (Obligasi
          Berkelanjutan II Tahap II/Continuing Bonds II   21 Februari/                                    PT Bank Negara                  Triwulan/
          Phase II)                                     February 2013 No. S-37/D.04/2013        2.092.000 Indonesia (Persero) Tbk         Quarterly

        Obligasi Berkelanjutan II Adira Finance Tahap
          III Tahun 2014/Adira Finance Continuing
          Bonds II Phase III Year 2014 (Obligasi
          Berkelanjutan II Tahap III/Continuing Bonds      21 Februari/                                   PT Bank Negara                  Triwulan/
          II Phase III)                                  February 2013 No. S-37/D.04/2013       1.500.000 Indonesia (Persero) Tbk         Quarterly

        Obligasi Berkelanjutan II Adira Finance Tahap
          IV Tahun 2014/Adira Finance Continuing
          Bonds II Phase IV Year 2014 (Obligasi
          Berkelanjutan II Tahap IV/Continuing Bonds       21 Februari/                                   PT Bank Negara                  Triwulan/
          II Phase IV)                                   February 2013 No. S-37/D.04/2013       1.503.000 Indonesia (Persero) Tbk         Quarterly

        Obligasi Berkelanjutan III Adira Finance Tahap
          I Tahun 2015/Adira Finance Continuing
          Bonds III Phase I Year 2015 (Obligasi
          Berkelanjutan III Tahap I/Continuing Bonds          25 Juni/                                    PT Bank Negara                  Triwulan/
          III Phase I)                                      June 2015 No. S-279/D.04/2015         979.000 Indonesia (Persero) Tbk         Quarterly




 * Tidak diaudit                                                                                                                      *Unaudited
                                                                        9


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                                                                                            2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 520
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                  NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                              As of 31 December 2023 and 2022,
       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)

                Sampai dengan 31 Desember 2023, obligasi dan                                   Until 31 December 2023, bonds and Medium-Term
                Medium-Term Notes yang telah diterbitkan oleh                                  Notes issued by the Company are as follows:
                Perseroan adalah sebagai berikut: (lanjutan)                                   (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 III Adira Finance Tahap
                   II Tahun 2015/Adira Finance Continuing
                   Bonds III Phase II Year 2015 (Obligasi
                   Berkelanjutan III Tahap II/Continuing Bonds         25 Juni/                                  PT Bank Negara              Triwulan/
                   III Phase II)                                     June 2015 No. S-279/D.04/2015     1.437.000 Indonesia (Persero) Tbk     Quarterly

                 Obligasi Berkelanjutan III Adira Finance Tahap
                   III Tahun 2016/Adira Finance Continuing
                   Bonds III Phase III Year 2016 (Obligasi
                   Berkelanjutan III Tahap III/Continuing Bonds        25 Juni/                                  PT Bank Negara              Triwulan/
                   III Phase III)                                    June 2015 No. S-279/D.04/2015     1.101.000 Indonesia (Persero) Tbk     Quarterly

                 Obligasi Berkelanjutan III Adira Finance Tahap
                   IV Tahun 2016/Adira Finance Continuing
                   Bonds III Phase IV Year 2016 (Obligasi
                   Berkelanjutan III Tahap IV/Continuing Bonds         25 Juni/                                  PT Bank Negara              Triwulan/
                   III Phase IV)                                     June 2015 No. S-279/D.04/2015     1.700.000 Indonesia (Persero) Tbk     Quarterly

                 Obligasi Berkelanjutan III Adira Finance Tahap
                   V Tahun 2017/Adira Finance Continuing
                   Bonds III Phase V Year 2017 (Obligasi
                   Berkelanjutan III Tahap V/Continuing Bonds          25 Juni/                                  PT Bank Negara              Triwulan/
                   III Phase V)                                      June 2015 No. S-279/D.04/2015     2.014.000 Indonesia (Persero) Tbk     Quarterly

                 Obligasi Berkelanjutan III Adira Finance Tahap
                   VI Tahun 2017/Adira Finance Continuing
                   Bonds III Phase VI Year 2017 (Obligasi
                   Berkelanjutan III Tahap VI/Continuing Bonds         25 Juni/                                  PT Bank Negara              Triwulan/
                   III Phase VI)                                     June 2015 No. S-279/D.04/2015       769.000 Indonesia (Persero) Tbk     Quarterly

                 Obligasi Berkelanjutan IV Adira Finance Tahap
                   I Tahun 2017/Adira Finance Continuing
                   Bonds IV Phase I Year 2017 (Obligasi
                   Berkelanjutan IV Tahap I/Continuing Bonds     4 Desember/                                     PT Bank Negara              Triwulan/
                   IV Phase I)                                 December 2017 No. S-458/D.04/2017       1.300.000 Indonesia (Persero) Tbk     Quarterly

                 Obligasi Berkelanjutan IV Adira Finance Tahap
                   II Tahun 2018/Adira Finance Continuing
                   Bonds IV Phase II Year 2018 (Obligasi
                   Berkelanjutan IV Tahap II/Continuing Bonds    4 Desember/                                     PT Bank Negara              Triwulan/
                   IV Phase II)                                December 2017 No. S-458/D.04/2017       1.630.000 Indonesia (Persero) Tbk     Quarterly

                 Obligasi Berkelanjutan IV Adira Finance Tahap
                   III Tahun 2018/Adira Finance Continuing
                   Bonds IV Phase III Year 2018 (Obligasi
                   Berkelanjutan IV Tahap III/Continuing Bonds   4 Desember/                                     PT Bank Negara              Triwulan/
                   IV Phase III)                               December 2017 No. S-458/D.04/2017       2.260.000 Indonesia (Persero) Tbk     Quarterly

                 Obligasi Berkelanjutan IV Adira Finance Tahap
                   IV Tahun 2018/Adira Finance Continuing
                   Bonds IV Phase IV Year 2018 (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




        * Tidak diaudit                                                                                                                    *Unaudited
                                                                                 10


516
      2023 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 2023 dan 2022,                                                            As of 31 December 2023 and 2022,
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)

       Sampai dengan 31 Desember 2023, obligasi dan                                  Until 31 December 2023, bonds and Medium-Term
       Medium-Term Notes yang telah diterbitkan oleh                                 Notes issued by the Company are as follows:
       Perseroan adalah sebagai berikut: (lanjutan)                                  (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 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
          I Tahun 2020/Adira Finance Continuing
          Bonds V Phase I Year 2020 (Obligasi
          Berkelanjutan V Tahap I/Continuing Bonds V         30 Juni/                                    PT Bank Negara                   Triwulan/
          Phase I)                                         June 2020 No. S-182/D.04/2020       1.300.000 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

        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

       Untuk Medium-Term Notes I, Perseroan menunjuk                                 For Medium-Term Notes I, the Company appointed
       PT NISP Sekuritas sebagai arranger.                                           PT NISP Sekuritas as arranger.




 * Tidak diaudit                                                                                                                      *Unaudited
                                                                       11


                                                                                                                                                      517
                                                                                            2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 522
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                     NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                 As of 31 December 2023 and 2022,
       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)

                Sampai dengan 31 Desember 2023, sukuk                                         Until 31 December 2023, mudharabah bonds issued by
                mudharabah yang telah diterbitkan oleh Perseroan                              the Company are as follows:
                adalah sebagai berikut:
                                                                                                                                                 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 I Adira
                   Finance Tahap I Tahun 2013/Adira Finance
                   Continuing Mudharabah Bonds I Phase I
                   Year 2013 (Sukuk Mudharabah
                   Berkelanjutan I Tahap I/Continuing             21 Februari/                                      PT Bank Negara              Triwulan/
                   Mudharabah Bonds I Phase I)                  February 2013       No. S-37/D.04/2013      379.000 Indonesia (Persero) Tbk     Quarterly

                 Sukuk Mudharabah Berkelanjutan I Adira
                   Finance Tahap II Tahun 2014/Adira Finance
                   Continuing Mudharabah Bonds I Phase II
                   Year 2014 (Sukuk Mudharabah
                   Berkelanjutan I Tahap II/Continuing         21 Februari/                                         PT Bank Negara              Triwulan/
                   Mudharabah Bonds I Phase II)              February 2013          No. S-37/D.04/2013      133.000 Indonesia (Persero) Tbk     Quarterly

                 Sukuk Mudharabah Berkelanjutan II Adira
                   Finance Tahap I Tahun 2015/Adira Finance
                   Continuing Mudharabah Bonds II Phase I
                   Year 2015 (Sukuk Mudharabah
                   Berkelanjutan II Tahap I/Continuing               25 Juni/                                       PT Bank Negara              Triwulan/
                   Mudharabah Bonds II Phase I)                    June 2015 No. S-279/D.04/2015            500.000 Indonesia (Persero) Tbk     Quarterly

                 Sukuk Mudharabah Berkelanjutan II Adira
                   Finance Tahap II Tahun 2016/Adira Finance
                   Continuing Mudharabah Bonds II Phase II
                   Year 2016 (Sukuk Mudharabah
                   Berkelanjutan II Tahap II/Continuing              25 Juni/                                       PT Bank Negara              Triwulan/
                   Mudharabah Bonds II Phase II)                   June 2015 No. S-279/D.04/2015             86.000 Indonesia (Persero) Tbk     Quarterly

                 Sukuk Mudharabah Berkelanjutan II Adira
                   Finance Tahap III Tahun 2017/Adira Finance
                   Continuing Mudharabah Bonds II Phase III
                   Year 2017 (Sukuk Mudharabah
                   Berkelanjutan II Tahap III/Continuing             25 Juni/                                       PT Bank Negara              Triwulan/
                   Mudharabah Bonds II Phase III)                  June 2015 No. S-279/D.04/2015            386.000 Indonesia (Persero) Tbk     Quarterly

                 Sukuk Mudharabah Berkelanjutan III Adira
                   Finance Tahap I Tahun 2017/Adira Finance
                   Continuing Mudharabah Bonds III Phase I
                   Year 2017 (Sukuk Mudharabah
                   Berkelanjutan III Tahap I/Continuing       4 Desember/                                           PT Bank Negara              Triwulan/
                   Mudharabah Bonds III Phase I)            December 2017 No. S-458/D.04/2017               200.000 Indonesia (Persero) Tbk     Quarterly

                 Sukuk Mudharabah Berkelanjutan III Adira
                   Finance Tahap II Tahun 2018/Adira Finance
                   Continuing Mudharabah Bonds III Phase II
                   Year 2018 (Sukuk Mudharabah
                   Berkelanjutan III Tahap II/Continuing       4 Desember/                                          PT Bank Negara              Triwulan/
                   Mudharabah Bonds III Phase II)            December 2017 No. S-458/D.04/2017              490.000 Indonesia (Persero) Tbk     Quarterly

                 Sukuk Mudharabah Berkelanjutan III Adira
                   Finance Tahap III Tahun 2018/Adira Finance
                   Continuing Mudharabah Bonds III Phase III
                   Year 2018 (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




        * Tidak diaudit                                                                                                                       *Unaudited
                                                                               12


518
      2023 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 2023 dan 2022,                                                             As of 31 December 2023 and 2022,
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)

       Sampai dengan 31 Desember 2023, sukuk                                          Until 31 December 2023, mudharabah bonds issued by
       mudharabah yang telah diterbitkan oleh Perseroan                               the Company are as follows: (continued)
       adalah sebagai berikut: (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 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 I Tahun 2020/Adira Finance
          Continuing Mudharabah Bonds IV Phase I
          Year 2020 (Sukuk Mudharabah
          Berkelanjutan IV Tahap I/Continuing                30 Juni/                                     PT Bank Negara                   Triwulan/
          Mudharabah Bonds IV Phase I)                     June 2020 No. S-182/D.04/2020          200.000 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

        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

        Rincian tingkat bunga dan jatuh tempo masing-masing                           Details of interest rates and due date of each serial of
        seri efek utang yang diterbitkan:                                             debt 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 I/Bonds I
                                                                                                                      Triwulan sejak triwulan ke-13/
         Seri A/Serial A                  2003            63.000            14,125%      6 Mei/May 2008                  Quarterly from 13th quarter
                                                                                                                 Pembayaran penuh pada saat jatuh
         Seri B/Serial B                  2003           437.000            14,125%      6 Mei/May 2008           tempo/Bullet payment on due date



 * Tidak diaudit                                                                                                                       *Unaudited
                                                                       13


                                                                                                                                                        519
                                                                                             2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 524
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                       NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                   As of 31 December 2023 and 2022,
       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 II/Bonds II
                                                                                                                          Pembayaran penuh pada saat jatuh
                  Seri A/Serial A                      2006            570.000         14,40%       8 Juni/June 2009       tempo/Bullet payment on due date
                                                                                                                          Pembayaran penuh pada saat jatuh
                  Seri B/Serial B                      2006             90.000         14,50%       8 Juni/June 2010       tempo/Bullet payment on due date
                                                                                                                          Pembayaran penuh pada saat jatuh
                  Seri C/Serial C                      2006             90.000         14,60%       8 Juni/June 2011       tempo/Bullet payment on due date

                 Obligasi III/Bonds III
                                                                                                                          Pembayaran penuh pada saat jatuh
                   Seri A/Serial A                     2009             46.000         12,55%       18 Mei/May 2010        tempo/Bullet payment on due date
                                                                                                                          Pembayaran penuh pada saat jatuh
                   Seri B/Serial B                     2009             51.000         13,55%       13 Mei/May 2011        tempo/Bullet payment on due date
                                                                                                                          Pembayaran penuh pada saat jatuh
                  Seri C/Serial C                      2009            403.000         14,60%       13 Mei/May 2012        tempo/Bullet payment on due date

                 Obligasi IV/Bonds IV
                                                                                                                          Pembayaran penuh pada saat jatuh
                   Seri A/Serial A                     2010            229.000          7,60%      29 April/April 2012     tempo/Bullet payment on due date
                                                                                                         29 Oktober/      Pembayaran penuh pada saat jatuh
                   Seri B/Serial B                     2010            238.000          8,25%          October 2012        tempo/Bullet payment on due date
                                                                                                                          Pembayaran penuh pada saat jatuh
                  Seri C/Serial C                      2010            577.000          8,70%      29 April/April 2013     tempo/Bullet payment on due date
                                                                                                         29 Oktober/      Pembayaran penuh pada saat jatuh
                  Seri D/Serial D                      2010            284.000          9,00%          October 2013        tempo/Bullet payment on due date
                                                                                                         29 Oktober/      Pembayaran penuh pada saat jatuh
                  Seri E/Serial E                      2010            672.000          9,25%          October 2014        tempo/Bullet payment on due date

                 Obligasi V/Bonds V
                                                                                                                          Pembayaran penuh pada saat jatuh
                   Seri A/Serial A                     2011            612.000          8,00%       31 Mei/May 2012        tempo/Bullet payment on due date
                                                                                                                          Pembayaran penuh pada saat jatuh
                   Seri B/Serial B                     2011            160.000          8,80%       27 Mei/May 2013        tempo/Bullet payment on due date
                                                                                                                          Pembayaran penuh pada saat jatuh
                  Seri C/Serial C                      2011            567.000          9,60%       27 Mei/May 2014        tempo/Bullet payment on due date
                                                                                                                          Pembayaran penuh pada saat jatuh
                  Seri D/Serial D                      2011          1.161.000         10,00%       27 Mei/May 2015        tempo/Bullet payment on due date

                 Medium Term Notes
                                                                                                                          Pembayaran penuh pada saat jatuh
                   Seri A/Serial A                     2011            200.000          8,40%       10 Mei/May 2013        tempo/Bullet payment on due date
                                                                                                       10 November/       Pembayaran penuh pada saat jatuh
                   Seri B/Serial B                     2011            200.000          8,65%        November 2013         tempo/Bullet payment on due date

                 Obligasi Berkelanjutan I
                  Tahap I/Continuing
                  Bonds I Phase I
                                                                                                      16 Desember/        Pembayaran penuh pada saat jatuh
                   Seri A/Serial A                     2011            325.000          7,75%        December 2013         tempo/Bullet payment on due date
                                                                                                      16 Desember/        Pembayaran penuh pada saat jatuh
                   Seri B/Serial B                     2011            665.000          8,00%        December 2014         tempo/Bullet payment on due date
                                                                                                      16 Desember/        Pembayaran penuh pada saat jatuh
                   Seri C/Serial C                     2011          1.533.000          9,00%        December 2016         tempo/Bullet payment on due date

                 Obligasi Berkelanjutan I
                  Tahap II/Continuing
                  Bonds I Phase II
                                                                                                                          Pembayaran penuh pada saat jatuh
                   Seri A/Serial A                     2012            786.000          6,50%       14 Mei/May 2013        tempo/Bullet payment on due date
                                                                                                                          Pembayaran penuh pada saat jatuh
                   Seri B/Serial B                     2012            200.000          7,50%        4 Mei/May 2014        tempo/Bullet payment on due date
                                                                                                                          Pembayaran penuh pada saat jatuh
                   Seri C/Serial C                     2012            864.000          7,75%        4 Mei/May 2015        tempo/Bullet payment on due date
        * Tidak diaudit                                                                                                                         *Unaudited
                                                                                  14


520
      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 525
                                          PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                            As of 31 December 2023 and 2022,
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 I
         Tahap III/Continuing
         Bonds I Phase III
                                                                                             7 Oktober/         Pembayaran penuh pada saat jatuh
          Seri A/Serial A                  2012           376.000          6,50%          October 2013           tempo/Bullet payment on due date
                                                                                         27 September/          Pembayaran penuh pada saat jatuh
          Seri B/Serial B                  2012           578.000          7,75%        September 2015           tempo/Bullet payment on due date
                                                                                         27 September/          Pembayaran penuh pada saat jatuh
          Seri C/Serial C                  2012           673.000          8,75%        September 2017           tempo/Bullet payment on due date

        Obligasi Berkelanjutan
         II Tahap I/Continuing
         Bonds II Phase I
                                                                                             11 Maret/          Pembayaran penuh pada saat jatuh
          Seri A/Serial A                  2013           439.000          6,85%            March 2014           tempo/Bullet payment on due date
                                                                                                                Pembayaran penuh pada saat jatuh
          Seri B/Serial B                  2013           157.000          7,30%     1 Maret/March 2015          tempo/Bullet payment on due date
                                                                                                                Pembayaran penuh pada saat jatuh
          Seri C/Serial C                  2013           553.000          7,85%     1 Maret/March 2016          tempo/Bullet payment on due date
                                                                                                                Pembayaran penuh pada saat jatuh
          Seri D/Serial D                  2013           851.000          8,90%     1 Maret/March 2018          tempo/Bullet payment on due date

        Obligasi Berkelanjutan
         II Tahap II/Continuing
         Bonds II Phase II
                                                                                          3 November/           Pembayaran penuh pada saat jatuh
          Seri A/Serial A                  2013           722.000          9,15%        November 2014            tempo/Bullet payment on due date
                                                                                           24 Oktober/          Pembayaran penuh pada saat jatuh
          Seri B/Serial B                  2013           880.000         10,50%          October 2016           tempo/Bullet payment on due date
                                                                                           24 Oktober/          Pembayaran penuh pada saat jatuh
          Seri C/Serial C                  2013           490.000         11,00%          October 2018           tempo/Bullet payment on due date

        Obligasi Berkelanjutan
         II Tahap III/Continuing
         Bonds II Phase III
                                                                                                                 Pembayaran penuh pada saat jatuh
          Seri A/Serial A                  2014           687.000          9,60%       24 Mei/May 2015            tempo/Bullet payment on due date
                                                                                                                 Pembayaran penuh pada saat jatuh
          Seri B/Serial B                  2014           363.000         10,50%       14 Mei/May 2017            tempo/Bullet payment on due date
                                                                                                                 Pembayaran penuh pada saat jatuh
          Seri C/Serial C                  2014           450.000         10,75%       14 Mei/May 2019            tempo/Bullet payment on due date

        Obligasi Berkelanjutan
         II Tahap IV/Continuing
         Bonds II Phase IV
                                                                                         22 November/            Pembayaran penuh pada saat jatuh
          Seri A/Serial A                  2014           607.000          9,60%        November 2015             tempo/Bullet payment on due date
                                                                                         12 November/            Pembayaran penuh pada saat jatuh
          Seri B/Serial B                  2014           808.000         10,50%        November 2017             tempo/Bullet payment on due date
                                                                                         12 November/            Pembayaran penuh pada saat jatuh
          Seri C/Serial C                  2014            88.000         10,75%        November 2019             tempo/Bullet payment on due date

        Obligasi Berkelanjutan
         III Tahap I/Continuing
         Bonds III Phase I
                                                                                                                 Pembayaran penuh pada saat jatuh
          Seri A/Serial A                  2015           741.000          9,50%      30 Juni/June 2018           tempo/Bullet payment on due date
                                                                                                                 Pembayaran penuh pada saat jatuh
          Seri B/Serial B                  2015           238.000         10,25%      30 Juni/June 2020           tempo/Bullet payment on due date




 * Tidak diaudit                                                                                                                      *Unaudited
                                                                     15


                                                                                                                                                     521
                                                                                            2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 526
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                       NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                   As of 31 December 2023 and 2022,
       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
                  III Tahap II/Continuing
                  Bonds III Phase II
                                                                                                      5 September/         Pembayaran penuh pada saat jatuh
                   Seri A/Serial A                     2015            492.000          8,75%       September 2016          tempo/Bullet payment on due date
                                                                                                        25 Agustus/        Pembayaran penuh pada saat jatuh
                   Seri B/Serial B                     2015            668.000          9,50%          August 2018          tempo/Bullet payment on due date
                                                                                                        25 Agustus/        Pembayaran penuh pada saat jatuh
                   Seri C/Serial C                     2015            277.000         10,25%          August 2020          tempo/Bullet payment on due date

                 Obligasi Berkelanjutan
                  III Tahap III/
                  Continuing Bonds III
                  Phase III
                                                                                                                           Pembayaran penuh pada saat jatuh
                   Seri A/Serial A                     2016             73.000          8,75% 12 Maret/March 2017           tempo/Bullet payment on due date
                                                                                                                           Pembayaran penuh pada saat jatuh
                   Seri B/Serial B                     2016            330.500          9,50% 2 Maret/March 2019            tempo/Bullet payment on due date
                                                                                                                           Pembayaran penuh pada saat jatuh
                   Seri C/Serial C                     2016            697.500         10,25% 2 Maret/March 2021            tempo/Bullet payment on due date

                 Obligasi Berkelanjutan
                  III Tahap IV/
                  Continuing Bonds III
                  Phase IV
                                                                                                         6 Agustus/        Pembayaran penuh pada saat jatuh
                   Seri A/Serial A                     2016            835.000          7,90%           August 2017         tempo/Bullet payment on due date
                                                                                                                           Pembayaran penuh pada saat jatuh
                   Seri B/Serial B                     2016            434.000          8,75%       26 Juli/July 2019       tempo/Bullet payment on due date
                                                                                                                           Pembayaran penuh pada saat jatuh
                   Seri C/Serial C                     2016            431.000          9,25%       26 Juli/July 2021       tempo/Bullet payment on due date

                 Obligasi Berkelanjutan
                  III Tahap V/Continuing
                  Bonds III Phase V
                                                                                                                           Pembayaran penuh pada saat jatuh
                   Seri A/Serial A                     2017           913.000            7,50%      2 April/April 2018      tempo/Bullet payment on due date
                                                                                                            22 Maret/      Pembayaran penuh pada saat jatuh
                   Seri B/Serial B                     2017           860.000            8,60%           March 2020         tempo/Bullet payment on due date
                                                                                                            22 Maret/      Pembayaran penuh pada saat jatuh
                   Seri C/Serial C                     2017           241.000            8,90%           March 2022         tempo/Bullet payment on due date

                 Obligasi Berkelanjutan
                  III Tahap VI/
                  Continuing Bonds III
                  Phase VI
                                                                                                             24 Juli/      Pembayaran penuh pada saat jatuh
                   Seri A/Serial A                     2017           251.000            7,10%             July 2018        tempo/Bullet payment on due date
                                                                                                             14 Juli/      Pembayaran penuh pada saat jatuh
                   Seri B/Serial B                     2017           450.000            8,10%             July 2020        tempo/Bullet payment on due date
                                                                                                             14 Juli/      Pembayaran penuh pada saat jatuh
                   Seri C/Serial C                     2017             68.000           8,40%             July 2022        tempo/Bullet payment on due date




        * Tidak diaudit                                                                                                                         *Unaudited
                                                                                  16


522
      2023 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 2023 dan 2022,                                                            As of 31 December 2023 and 2022,
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 I/Continuing
         Bonds IV Phase I
                                                                                        22 Desember/             Pembayaran penuh pada saat jatuh
          Seri A/Serial A                 2017          316.000            6,15%       December 2018              tempo/Bullet payment on due date
                                                                                        12 Desember/             Pembayaran penuh pada saat jatuh
          Seri B/Serial B                 2017          893.000            7,45%       December 2020              tempo/Bullet payment on due date
                                                                                        12 Desember/             Pembayaran penuh pada saat jatuh
          Seri C/Serial C                 2017            91.000           7,55%       December 2022              tempo/Bullet payment on due date

        Obligasi Berkelanjutan
         IV Tahap II/Continuing
         Bonds IV Phase II
                                                                                                                 Pembayaran penuh pada saat jatuh
          Seri A/Serial A                 2018          836.000            6,10%      1 April/April 2019          tempo/Bullet payment on due date
                                                                                              21 Maret/          Pembayaran penuh pada saat jatuh
          Seri B/Serial B                 2018            80.000           6,70%           March 2020             tempo/Bullet payment on due date
                                                                                              21 Maret/          Pembayaran penuh pada saat jatuh
          Seri C/Serial C                 2018          552.000            7,40%           March 2021             tempo/Bullet payment on due date
                                                                                              21 Maret/          Pembayaran penuh pada saat jatuh
          Seri D/Serial D                 2018          162.000            7,50%           March 2023             tempo/Bullet payment on due date

        Obligasi Berkelanjutan
         IV Tahap III/
         Continuing Bonds IV
         Phase III
                                                                                          26 Agustus/            Pembayaran penuh pada saat jatuh
          Seri A/Serial A                 2018          696.250            7,50%          August 2019             tempo/Bullet payment on due date
                                                                                          16 Agustus/            Pembayaran penuh pada saat jatuh
          Seri B/Serial B                 2018          119.000            8,00%          August 2020             tempo/Bullet payment on due date
                                                                                          16 Agustus/            Pembayaran penuh pada saat jatuh
          Seri C/Serial C                 2018          715.500            8,50%          August 2021             tempo/Bullet payment on due date
                                                                                          16 Agustus/            Pembayaran penuh pada saat jatuh
          Seri D/Serial D                 2018          268.500            9,00%          August 2022             tempo/Bullet payment on due date
                                                                                          16 Agustus/            Pembayaran penuh pada saat jatuh
          Seri E/Serial E                 2018          460.750            9,25%          August 2023             tempo/Bullet payment on due date

        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
                                                                    17


                                                                                                                                                     523
                                                                                            2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 528
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                      NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                  As of 31 December 2023 and 2022,
       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 I/
                  Continuing Bonds V
                  Phase I
                                                                                                            17 Juli/       Pembayaran penuh pada saat jatuh
                   Seri A/Serial A                     2020            483.950          6,90%             July 2021         tempo/Bullet payment on due date
                                                                                                              7 Juli/      Pembayaran penuh pada saat jatuh
                   Seri B/Serial B                     2020            816.050          7,90%             July 2023         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
                                                                                  18


524
      2023 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 2023 dan 2022,                                                               As of 31 December 2023 and 2022,
 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:

                                          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 I Tahap I/
          Continuing Mudharabah
          Bonds I Phase I
                                                                       57,083% (setara
                                                                        dengan 6,85%
                                                                          per tahun/
                                                                         equivalent to            11 Maret/          Pembayaran penuh pada saat jatuh
           Seri A/Serial A                  2013           66.000      6.85% per year)           March 2014           tempo/Bullet payment on due date

                                                                       60,833% (setara
                                                                        dengan 7,30%
                                                                          per tahun/
                                                                         equivalent to              1 Maret/         Pembayaran penuh pada saat jatuh
           Seri B/Serial B                  2013           27.000      7.30% per year)           March 2015           tempo/Bullet payment on due date

                                                                      65,417% (setara
                                                                       dengan 7,85%
                                                                         per tahun/
                                                                        equivalent to               1 Maret/         Pembayaran penuh pada saat jatuh
           Seri C/Serial C                   2013         286.000     7.85% per year)            March 2016           tempo/Bullet payment on due date

         Sukuk Mudharabah
           Berkelanjutan I Tahap II/
           Continuing Mudharabah
           Bonds I Phase II
                                                                       80,00% (setara
                                                                        dengan 9,60%
                                                                          per tahun/
                                                                         equivalent to       22 November/            Pembayaran penuh pada saat jatuh
            Seri A/Serial A                  2014          88.000      9.60% per year)      November 2015             tempo/Bullet payment on due date

                                                                       87,50% (setara
                                                                       dengan 10,50%
                                                                         per tahun/
                                                                        equivalent to        12 November/            Pembayaran penuh pada saat jatuh
            Seri B/Serial B                  2014          45.000     10.50% per year)      November 2017             tempo/Bullet payment on due date

         Sukuk Mudharabah
           Berkelanjutan II Tahap I/
           Continuing Mudharabah
           Bonds II Phase I
                                                                       72,917% (setara
                                                                        dengan 8,75%
                                                                          per tahun/
                                                                         equivalent to                               Pembayaran penuh pada saat jatuh
            Seri A/Serial A                  2015         441.000      8.75% per year)      10 Juli/July 2016         tempo/Bullet payment on due date

                                                                       79,167% (setara
                                                                        dengan 9,50%
                                                                          per tahun/
                                                                         equivalent to                               Pembayaran penuh pada saat jatuh
            Seri B/Serial B                  2015          59.000      9.50% per year) 30 Juni/June 2018              tempo/Bullet payment on due date




  * Tidak diaudit                                                                                                                         *Unaudited
                                                                       19


                                                                                                                                                         525
                                                                                                2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 530
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                      NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                  As of 31 December 2023 and 2022,
       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 II Tahap
                   II/Continuing
                   Mudharabah Bonds II
                   Phase II
                                                                                65,83% (setara
                                                                                 dengan 7,90%
                                                                                   per tahun/
                                                                                  equivalent to           6 Agustus/      Pembayaran penuh pada saat jatuh
                    Seri A/Serial A                    2016          30.000     7.90% per year)          August 2017       tempo/Bullet payment on due date

                                                                                72,95% (setara
                                                                                 dengan 8,75%
                                                                                   per tahun/
                                                                                  equivalent to                           Pembayaran penuh pada saat jatuh
                    Seri B/Serial B                    2016          42.000     8.75% per year)      26 Juli/July 2019     tempo/Bullet payment on due date

                                                                                77,08% (setara
                                                                                 dengan 9,25%
                                                                                   per tahun/
                                                                                  equivalent to                           Pembayaran penuh pada saat jatuh
                    Seri C/Serial C                    2016          14.000     9.25% per year)      26 Juli/July 2021     tempo/Bullet payment on due date

                 Sukuk Mudharabah
                  Berkelanjutan II Tahap
                  III/Continuing
                  Mudharabah Bonds II
                  Phase III

                                                                                62,50% (setara
                                                                                 dengan 7,50%
                                                                                   per tahun/
                                                                                  equivalent to              2 April/     Pembayaran penuh pada saat jatuh
                   Seri A/Serial A                     2017         274.000     7.50% per year)            April 2018      tempo/Bullet payment on due date

                                                                                71,67% (setara
                                                                                 dengan 8,60%
                                                                                   per tahun/
                                                                                  equivalent to           22 Maret/       Pembayaran penuh pada saat jatuh
                   Seri B/Serial B                     2017         105.000     8.60% per year)          March 2020        tempo/Bullet payment on due date

                                                                                74,17% (setara
                                                                                 dengan 8,90%
                                                                                   per tahun/
                                                                                  equivalent to           22 Maret/       Pembayaran penuh pada saat jatuh
                   Seri C/Serial C                     2017           7.000     8.90% per year)          March 2022        tempo/Bullet payment on due date




        * Tidak diaudit                                                                                                                      *Unaudited
                                                                                 20


526
      2023 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 2023 dan 2022,                                                             As of 31 December 2023 and 2022,
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
         I/Continuing Mudharabah
         Bonds III Phase I
                                                                   51,25% (setara
                                                                    dengan 6,15%
                                                                      per tahun/
                                                                     equivalent to       22 Desember/             Pembayaran penuh pada saat jatuh
          Seri A/Serial A                 2017          90.000     6.15% per year)      December 2018              tempo/Bullet payment on due date

                                                                   62,08% (setara
                                                                    dengan 7,45%
                                                                      per tahun/
                                                                     equivalent to       12 Desember/             Pembayaran penuh pada saat jatuh
          Seri B/Serial B                 2017          55.000     7.45% per year)      December 2020              tempo/Bullet payment on due date

                                                                   62,92% (setara
                                                                    dengan 7,55%
                                                                      per tahun/
                                                                     equivalent to       12 Desember/             Pembayaran penuh pada saat jatuh
          Seri C/Serial C                 2017          55.000     7.55% per year)      December 2022              tempo/Bullet payment on due date

        Sukuk Mudharabah
         Berkelanjutan III Tahap
         II/Continuing
         Mudharabah Bonds III
         Phase II
                                                                   50,83% (setara
                                                                    dengan 6,10%
                                                                      per tahun/
                                                                     equivalent to                                Pembayaran penuh pada saat jatuh
          Seri A/Serial A                 2018         399.000     6.10% per year)      1 April/April 2019         tempo/Bullet payment on due date

                                                                   61,67% (setara
                                                                    dengan 7,40%
                                                                      per tahun/
                                                                     equivalent to            21 Maret/           Pembayaran penuh pada saat jatuh
          Seri B/Serial B                 2018           62.000    7.40% per year)           March 2021            tempo/Bullet payment on due date

                                                                   62,50% (setara
                                                                    dengan 7,50%
                                                                      per tahun/
                                                                     equivalent to            21 Maret/           Pembayaran penuh pada saat jatuh
          Seri C/Serial C                 2018           29.000    7.50% per year)           March 2023            tempo/Bullet payment on due date

        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




 * Tidak diaudit                                                                                                                       *Unaudited
                                                                    21


                                                                                                                                                      527
                                                                                             2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 532
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                      NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                  As of 31 December 2023 and 2022,
       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
                   III/Continuing
                   Mudharabah Bonds III
                   Phase III
                   (lanjutan/continued)
                                                                                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

                 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

                                                                                57,50% (setara
                 Sukuk Mudharabah                                                dengan 6,90%
                  Berkelanjutan IV Tahap                                           per tahun/
                  I/Continuing Mudharabah                                         equivalent to              17 Juli/     Pembayaran penuh pada saat jatuh
                  Bonds IV Phase I                     2020          200.000    6.90% per year)            July 2021       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




        * Tidak diaudit                                                                                                                      *Unaudited
                                                                                 22


528
      2023 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 2023 dan 2022,                                                           As of 31 December 2023 and 2022,
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 IV Tahap
         II/Continuing
         Mudharabah Bonds IV
         Phase II
         (lanjutan/continued)
                                                                  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

        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




 * Tidak diaudit                                                                                                                     *Unaudited
                                                                   23


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Page 534
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                    NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                As of 31 December 2023 and 2022,
       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
                  II/Continuing
                  Mudharabah Bonds V
                  Phase II
                                                                            51,25% (setara
                                                                             dengan 6,15%
                                                                               per tahun/
                                                                              equivalent to         19 November/         Pembayaran penuh pada saat jatuh
                   Seri A/Serial A                     2023      251.170    6.15% per year)        November 2024          tempo/Bullet payment on due date

                                                                            54,17% (setara
                                                                             dengan 6,50%
                                                                               per tahun/
                                                                              equivalent to          9 November/         Pembayaran penuh pada saat jatuh
                   Seri B/Serial B                     2023        48.730   6.50% per year)        November 2026          tempo/Bullet payment on due date

                                                                            54,58% (setara
                                                                             dengan 6,55%
                                                                               per tahun/
                                                                              equivalent to          9 November/         Pembayaran penuh pada saat jatuh
                   Seri C/Serial C                     2023           100   6.55% per year)        November 2028          tempo/Bullet payment on due date

                 Perseroan menerbitkan obligasi dan sukuk mudharabah                            The Company issued bonds and mudharabah bonds
                 dengan tujuan untuk membiayai kegiatan utama                                   for the purpose of funding the Company’s main activity
                 Perseroan yaitu pembiayaan konsumen dan pembiayaan                             which is consumer financing and murabahah financing.
                 murabahah.

                 Perseroan dapat melakukan pembelian kembali (buy                               The Company can buy back part or all of the bonds
                 back) untuk sebagian atau seluruh obligasi yang                                issued under a condition that such action can only be
                 diterbitkan dengan ketentuan bahwa hal tersebut hanya                          conducted after the first anniversary since the issuance
                 dapat dilaksanakan setelah ulang tahun pertama sejak                           date.
                 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 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



        * Tidak diaudit                                                                                                                     *Unaudited
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Page 535
                                       PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                      NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                  As of 31 December 2023 and 2022,
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 2022 adalah sebagai berikut:                   Commissioners and Directors as of 31 December 2022
                                                                            are as follows:

         Dewan Komisaris                                                                                   Board of Commissioners
         Komisaris Utama                                Yasushi Itagaki                                      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

    e. Dewan Pengawas Syariah                                         e. Sharia Supervisory Board

         Susunan Dewan Pengawas Syariah pada tanggal                        The composition of the Sharia Supervisory Board
         31 Desember 2023 dan 2022 adalah sebagai berikut:                  as of 31 December 2023 and 2022 are as follows:

         Ketua                                Prof. Dr. H. Fathurrahman Djamil, MA                                           Chairman
         Anggota                                     Dr. H. Noor Ahmad, 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 2023                The composition of the Audit Committee as of
         dan 2022 adalah sebagai berikut:                                  31 December 2023 and 2022 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 2023 dan 2022 adalah sebagai berikut:                 as of 31 December 2023 and 2022 are as follows:

         Ketua                                          Krisna Wijaya                                                        Chairman
         Anggota                                      Manggi Taruna Habir                                                     Member
         Anggota                                          Rio Erriad                                                          Member

   g.    Berdasarkan Surat Keputusan Direksi Perseroan                g. Based on 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 and 2022
         dan 2022 adalah Perry Barman Slangor.                           is Perry 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                No. 013/ADMF/BOD/VII/18 dated 11 July 2018, the
         Unit Audit Internal Perseroan pada tanggal                      Head of Internal Audit Unit as of 31 December 2023
         31 Desember 2023 dan 2022 adalah Haryadwi Saputra               and 2022 is Haryadwi Saputra Kartawidjaja.
         Kartawidjaja.

   i.    Pada tanggal 31 Desember 2023 dan 2022, Perseroan            i.    As of 31 December 2023 and 2022, the Company has
         mempunyai 14.719 dan 13.863 karyawan tetap; dan                    14,719 and 13,863 permanent employees; and 2,518
         2.518 dan 3.433 karyawan tidak tetap (tidak diaudit).              and 3,433 non-permanent employees (unaudited).




 * Tidak diaudit                                                                                                            *Unaudited
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Page 536
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                              NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                          As of 31 December 2023 and 2022,
       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)

           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 12 Februari                       authorised for issuance by the Board of Directors on
                 2024.                                                                    12 February 2024.


       2. INFORMASI            KEBIJAKAN             AKUNTANSI      YANG          2. MATERIAL ACCOUNTING POLICIES INFORMATION
          MATERIAL

            Kebijakan akuntansi yang 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 2023 dan                       ended 31 December 2023 and 2022 were as follows:
            2022 adalah sebagai berikut:

            a. Pernyataan kepatuhan                                                  a. Statement of compliance

                Laporan keuangan pada tanggal 31 Desember 2023                            The financial statements as of 31 December 2023 and
                dan 2022 disusun dan disajikan sesuai dengan Standar                      2022 are prepared and presented in accordance with
                Akuntansi Keuangan di Indonesia yang diterbitkan oleh                     Indonesian Financial Accounting Standards as issued
                Dewan Standar Akuntansi Keuangan (termasuk Dewan                          by the Financial Accounting Standards Board (including
                Standar Akuntansi Syariah Indonesia) dan peraturan                        the Indonesia Sharia Accounting Standards Board) and
                regulator Pasar Modal No. VIII.G.7 tentang “Penyajian                     the Capital Market Regulation No. VIII.G.7 regarding
                dan Pengungkapan Laporan Keuangan Emiten atau                             “Issuer or Public Company’s Financial Statements
                Perusahaan Publik”.                                                       Presentation and Disclosure Guidelines”.

           b. Dasar penyusunan                 dan     penyajian   laporan          b. Basis for preparation and presentation of the
              keuangan                                                                 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
                terdekat, kecuali dinyatakan lain.                                        stated.

                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.




        * Tidak diaudit                                                                                                                 *Unaudited
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                                       PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                     NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                 As of 31 December 2023 and 2022,
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       YANG          2. MATERIAL ACCOUNTING POLICIES INFORMATION
   MATERIAL (lanjutan)                                                 (continued)

   b. Dasar penyusunan          dan    penyajian     laporan          b. Basis for preparation and presentation of the
      keuangan (lanjutan)                                                financial statements (continued)

       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
       diakui pada periode dimana estimasi tersebut direvisi              are recognised in the period in which the estimate is
       dan periode-periode yang akan datang yang                          revised and in any future periods affected.
       dipengaruhi oleh revisi estimasi tersebut.

       Secara khusus, informasi mengenai hal-hal penting                  In particular, information about material areas of
       yang 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                       amount recognised in the financial statements are
       terhadap jumlah yang diakui dalam laporan keuangan                 described in Note 3.
       dijelaskan 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                        Financial Accounting Standards Board (DSAK) and
       Dewan Standar Akuntansi Syariah (DSAS) telah                       Sharia Accounting Standards Board (DSAS) have
       menerbitkan standar baru, amandemen dan interpretasi               issued the following new standards, amendments and
       yang berlaku efektif pada tanggal 1 Januari 2023                   interpretations which are effective as at 1 January 2023
       sebagai berikut:                                                   as follows:

       •    Amandemen PSAK 1 "Penyajian               Laporan             •    Amendment to SFAS 1 "Presentation of Financial
            Keuangan"                                                          Statement”
       •    Amandemen PSAK 16 “Aset Tetap”                                •    Amendment to SFAS 16 “Property, Plant and
                                                                               Equipment"
       •    Amandemen PSAK 25         "Kebijakan Akuntansi,               •    Amandment to SFAS 25 “Accounting Policy,
            Perubahan Estimasi Akuntansi, dan Kesalahan"                       Changes in Accounting Estimate, and Errors”
       •    Amandemen PSAK 46 "Pajak Penghasilan"                         •    Amendment to SFAS 46 "Income Taxes"
       •    Amandemen PSAK 107 "Akuntansi Ijarah"                         •    Amendment to SFAS 107 "Ijarah Accounting"

       Implementasi dari standar-standar tersebut tidak                   The implementation of the above standards did not
       menghasilkan     perubahan     kebijakan     akuntansi             result in changes to the Company’s accounting policies
       Perseroan dan tidak memiliki dampak yang material                  and had no material impact on the amounts reported for
       terhadap jumlah yang dilaporkan di tahun berjalan atau             current year or prior year.
       tahun 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 kas di
                                                                      bank/Cash on hand         Kas di bank/Cash in banks
                                                                      and in banks
             Aset
                          Aset keuangan yang diukur dengan biaya
             keuangan/                                                Piutang pembiayaan konsumen/Consumer financing receivables
                          perolehan diamortisasi/Financial assets
             Financial
                          measured at amortised cost                  Piutang pembiayaan murabahah/Murabahah financing
             assets
                                                                      receivables

                                                                      Piutang sewa pembiayaan/Finance lease receivables




 * Tidak diaudit                                                                                                           *Unaudited
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                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                  NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                              As of 31 December 2023 and 2022,
       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         YANG            2. MATERIAL ACCOUNTING POLICIES INFORMATION
         MATERIAL (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
                                                                                                                 Piutang karyawan/Employee
                                                                                                                 receivables
                                       Aset keuangan yang diukur dengan biaya
                                                                                        Piutang lain-            Piutang komisi asuransi/Insurance
                                       perolehan diamortisasi/Financial assets
                                                                                        lain/Other receivables   commission receivables
                                       measured at amortised cost
                      Aset                                                                                       Piutang klaim asuransi/Insurance
                      keuangan/                                                                                  claims receivables
                      Financial
                      assets                                                            Investasi dalam saham/Investment in shares
                                       Aset keuangan yang diukur dengan nilai
                                                                                        Instrumen lindung
                                       wajar melalui penghasilan komprehensif                                    Aset derivatif - lindung nilai atas arus
                                                                                        nilai atas arus
                                       lain/Financial assets measured at fair value                              kas (lihat Catatan 2i)/Derivatives
                                                                                        kas/Hedging
                                       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 dengan                                    Marjin mudharabah yang masih harus
                                       biaya perolehan diamortisasi/Financial                                    dibayar/Accrued mudharabah margin
                      Liabilitas       liabilities measured at amortised cost
                      keuangan/                                                         Utang obligasi/Bonds payable
                      Financial                                                                                  Utang kepada dealer/Payable to
                      liabilities                                                                                dealers
                                                                                        Utang lain-lain/Other
                                                                                        payables                 Utang premi asuransi/Insurance
                                                                                                                 premium payables

                                                                                        Sukuk mudharabah/Mudharabah bonds

                                                                                        Instrumen lindung
                                       Liabilitas keuangan yang diukur dengan 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                           based on the business model within which they are
                      aset keuangan tersebut dimiliki, dan karakteristik arus                    held, and their contractual cash flow characteristics.
                      kas 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.




        * Tidak diaudit                                                                                                                     *Unaudited
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Page 539
                                        PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                      NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                  As of 31 December 2023 and 2022,
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         YANG         2. MATERIAL ACCOUNTING POLICIES INFORMATION
   MATERIAL (lanjutan)                                                  (continued)

   d. Aset dan liabilitas keuangan (lanjutan)                          d. Financial assets and liabilities (continued)

       d.1. Klasifikasi (lanjutan)                                         d.1. Classification (continued)

             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                 the fair value of the financial asset on initial
             dari aset keuangan pada pengakuan awal. ‘Bunga’                   recognition. ‘Interest’ is defined as consideration
             didefinisikan sebagai:                                            for:
             - 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.

             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
             memenuhi kondisi ini. Dalam melakukan penilaian,                  condition. In making the assessment, the Company
             Perseroan       mempertimbangkan        ketentuan                 considers prepayment and extension terms.
             percepatan perlunasan 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
             liabilitas keuangan Perseroan diukur pada nilai                   assets or financial liabilities are measured at fair
             wajar ditambah/dikurangi biaya transaksi yang                     values plus/minus transaction costs that are directly
             dapat diatribusikan secara langsung atas                          attributable to the acquisition of financial assets or
             perolehan aset keuangan atau penerbitan liabilitas                issuance of financial liabilities. The subsequent
             keuangan. Pengukuran aset keuangan dan                            measurement of financial assets and financial
             liabilitas keuangan setelah pengakuan awal                        liabilities depends on their classification.
             tergantung pada klasifikasi aset keuangan dan
             liabilitas keuangan tersebut.




 * Tidak diaudit                                                                                                            *Unaudited
                                                                29


                                                                                                                                           535
                                                                                  2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 540
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                        NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                    As of 31 December 2023 and 2022,
       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     YANG        2. MATERIAL ACCOUNTING POLICIES INFORMATION
         MATERIAL (lanjutan)                                                     (continued)

           d. Aset dan liabilitas keuangan (lanjutan)                           d. Financial assets and liabilities (continued)

                d.2. Pengakuan (lanjutan)                                           d.2. Recognition (continued)

                      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                          incurred if the instrument had not been acquired or
                      instrumen keuangan tersebut tidak diperoleh atau                  issued. In the case of financial assets, transaction
                      diterbitkan. Untuk aset keuangan, biaya transaksi                 costs are added to the amount recognised initially,
                      ditambahkan pada jumlah yang diakui pada awal                     while for financial liabilities, transaction costs are
                      pengakuan aset, sedangkan untuk liabilitas                        deducted from the amount of debt recognised
                      keuangan, biaya transaksi dikurangkan dari jumlah                 initially. Such transaction costs are amortised over
                      utang yang diakui pada awal pengakuan                             the terms of the instruments based on the effective
                      kewajiban. Biaya transaksi tersebut diamortisasi                  interest method and are recorded as part of
                      selama umur instrumen berdasarkan metode suku                     consumer financing, murabahah margin and
                      bunga efektif dan dicatat sebagai bagian dari                     finance leases income for transaction costs related
                      pendapatan      pembiayaan    konsumen,     marjin                to financial assets and as part of interest expenses
                      murabahah dan sewa pembiayaan untuk biaya                         for transaction costs related to financial liabilities.
                      transaksi sehubungan 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
                      menggunakan metode suku bunga efektif.                            at fair value through other comprehensive income
                      Sedangkan aset keuangan yang diukur pada nilai                    are 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.

                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.




        * Tidak diaudit                                                                                                           *Unaudited
                                                                         30


536
      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 541
                                         PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                       NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                   As of 31 December 2023 and 2022,
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         YANG         2. MATERIAL ACCOUNTING POLICIES INFORMATION
   MATERIAL (lanjutan)                                                   (continued)

   d. Aset dan liabilitas keuangan (lanjutan)                           d. Financial assets and liabilities (continued)

       d.3. Penghentian pengakuan (lanjutan)                               d.3. Derecognition (continued)

             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
             pengendalian atas aset tersebut. Hak dan                           in the transfer are recognised separately as assets
             kewajiban yang timbul atau yang masih dimiliki                     and liabilities as appropriate. In transfers where
             dalam transfer tersebut diakui secara terpisah                     control over the asset is retained, the Company
             sebagai aset atau liabilitas. Dalam transfer dimana                continues to recognise the asset to the extent of its
             pengendalian atas aset masih dimiliki, Perseroan                   continuing involvement, determined by the extent to
             tetap mengakui aset yang ditransfer tersebut                       which it is exposed to changes in the value of the
             sebesar      keterlibatan     berkelanjutan,   yang                transferred asset.
             ditentukan oleh besarnya perubahan nilai aset
             yang ditransfer.

             Perseroan menghapuskan aset keuangan ketika                        The Company writes off a financial asset when
             ada informasi yang menunjukkan bahwa tidak ada                     there is information indicating that there is no
             prospek pemulihan yang realistis atas aset                         realistic prospect of recovery, e.g. consumer
             keuangan tersebut, contoh saldo piutang                            financing     receivable,   murabahah      financing
             pembiayaan konsumen, piutang pembiayaan                            receivables and finance lease receivables are over
             murabahah dan piutang sewa pembiayaan yang                         180 days past due, since it is considered there is
             telah menunggak lebih dari 180 hari, karena                        no realistic prospect of recovery and uncollectible.
             dianggap tidak ada prospek pemulihan yang                          The Company continues to collect the written off
             realistis dan tidak dapat ditagih lagi. Perseroan                  financial asset align with the applicable law. Any
             tetap melakukan usaha penagihan aset keuangan                      recoveries 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                       Financial assets and financial liabilities shall be
             hapus dan nilai netonya disajikan dalam laporan                    offset and the net amount is presented in the
             posisi keuangan jika, dan hanya jika, Perseroan                    statement of financial position when and only
             memiliki hak yang berkekuatan hukum untuk                          when, the Company has a legally enforceable right
             melakukan saling hapus atas jumlah yang telah                      to set off the amounts and intends either to settle
             diakui tersebut dan berniat untuk menyelesaikan                    on a net basis or to realise the asset and settle the
             secara neto atau untuk merealisasikan aset dan                     liability simultaneously. The legally enforceable
             menyelesaikan liabilitasnya secara simultan. Hak                   right must not be contingent on future events and
             yang berkekuatan hukum bukan bersifat kontinjen                    must be enforceable in the normal course of
             untuk suatu peristiwa dimasa depan dan harus                       business and in the event of default, insolvency or
             dapat dipaksakan secara hukum baik dalam situasi                   bankruptcy of the Company or the counterparty.
             bisnis yang normal, atau dalam peristiwa gagal
             bayar, atau peristiwa kepailitan, atau kebangkrutan
             dari Perseroan atau pihak lawan.
             Pendapatan dan beban disajikan dalam jumlah                        Income and expense are presented on a net basis
             neto hanya jika diperkenankan oleh standar                         only when permitted by accounting standards.
             akuntansi.

       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                           impairment.
             penyisihan kerugian penurunan nilai.




 * Tidak diaudit                                                                                                             *Unaudited
                                                                 31


                                                                                                                                            537
                                                                                   2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 542
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                     As of 31 December 2023 and 2022,
       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     YANG         2. MATERIAL ACCOUNTING POLICIES INFORMATION
         MATERIAL (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 (continued)
                    (lanjutan)

                      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
                      keuangan atau liabilitas keuangan. Pada saat                       calculating the effective interest rate, the Company
                      menghitung suku bunga efektif, Perseroan                           estimates future cash flows considering all
                      mengestimasi arus kas di masa datang dengan                        contractual terms of the financial instrument, but
                      mempertimbangkan             seluruh     persyaratan               not future credit losses.
                      kontraktual dalam instrumen keuangan tersebut,
                      tetapi tidak mempertimbangkan kerugian di masa
                      mendatang.

                      Perhitungan suku bunga efektif mencakup seluruh                    The calculation of the effective interest rate
                      fees dan costs yang diterima atau dibayarkan yang                  includes all fees and costs received or paid that
                      merupakan bagian tak terpisahkan dari suku bunga                   are an integral part of the effective interest rate,
                      efektif, termasuk biaya transaksi.                                 including 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,                  the Company has access at that date. The fair
                     di pasar yang paling menguntungkan dimana                           value 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                        regularly occurring market transactions on an
                     rutin dalam suatu transaksi yang wajar.                             arm's length basis.




        * Tidak diaudit                                                                                                           *Unaudited
                                                                          32


538
      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 543
                                         PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                        NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                    As of 31 December 2023 and 2022,
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          YANG         2. MATERIAL ACCOUNTING POLICIES INFORMATION
   MATERIAL (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
            mencakup penggunaan transaksi pasar terkini yang                     include using recent arm's length transactions
            dilakukan secara wajar oleh pihak-pihak yang                         between knowledgeable and willing parties, and if
            memahami, berkeinginan, dan jika tersedia,                           available, reference to the current fair value of
            referensi atas nilai wajar terkini dari instrumen lain               other 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
            menetapkan suatu harga dan konsisten dengan                          techniques      reasonably      represent     market
            metodologi     ekonomi     yang diterima dalam                       expectations and measures of the risk-return
            penetapan harga instrumen keuangan. Input yang                       factors inherent in the financial instrument. The
            digunakan dalam teknik penilaian secara memadai                      Company calibrates valuation techniques and tests
            mencerminkan ekspektasi pasar dan ukuran atas                        them for validity using prices from observable
            faktor risiko dan pengembalian (risk-return) yang                    current market transactions in the same instrument
            melekat pada instrumen keuangan. Perseroan                           or based on other available observable market
            mengkalibrasi teknik penilaian dan menguji                           data.
            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              is evidenced by comparison with the other
             perbandingan dengan transaksi pasar terkini yang                    observable current market transactions in the same
             dapat diobservasi dari suatu instrumen yang sama                    instrument      (i.e.,    without   modification    or
             (yaitu tanpa modifikasi atau pengemasan ulang),                     repackaging), or based on a valuation technique
             atau berdasarkan suatu teknik penilaian yang                        whose variables include only data from observable
             variabelnya hanya menggunakan data dari pasar                       markets. When transaction price provides the best
             yang dapat diobservasi. Jika harga transaksi                        evidence of fair value at initial recognition, the
             memberikan bukti terbaik atas nilai wajar pada saat                 financial instrument is initially measured at the
             pengakuan awal, maka instrumen keuangan pada                        transaction price and any difference between this
             awalnya diukur pada harga transaksi dan selisih                     price and the value initially obtained from a
             antara harga transaksi dan nilai yang sebelumnya                    valuation model is subsequently recognised in the
             diperoleh dari model penilaian diakui dalam laporan                 statement of profit or loss depending on the
             laba rugi setelah pengakuan awal tergantung pada                    individual facts and circumstances of the
             masing-masing fakta dan keadaaan dari transaksi                     transaction but not later than when the valuation is
             tersebut namun tidak lebih lambat dari saat                         supported wholly by observable market data or the
             penilaian tersebut didukung sepenuhnya oleh data                    transaction is closed out.
             pasar yang dapat diobservasi atau saat transaksi
             ditutup.




 * Tidak diaudit                                                                                                              *Unaudited
                                                                  33


                                                                                                                                             539
                                                                                    2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 544
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                          NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                      As of 31 December 2023 and 2022,
       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     YANG         2. MATERIAL ACCOUNTING POLICIES INFORMATION
         MATERIAL (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
                     model       penilaian    akan    disesuaikan    untuk                any 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
                         untuk instrumen keuangan yang sejenis,                                market 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 kas di bank                                               e. Cash on hand and in banks

                 Kas dan kas di bank terdiri dari kas, kas di bank dan                Cash on hand and in banks consists of cash on hand,
                 deposito berjangka yang jatuh tempo dalam waktu                      cash in banks and time deposits with a maturity period
                 3 bulan atau kurang sejak tanggal penempatan,                        of 3 months or less since the date of placement, as long
                 sepanjang deposito berjangka tersebut tidak digunakan                as these time deposits are not pledged as collaterals for
                 sebagai jaminan atas pinjaman yang diterima, serta                   borrowings nor restricted.
                 tidak 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                      the difference between total installments to be
                      keseluruhan pembayaran angsuran yang akan                           received from the consumer and the principal
                      diterima dari konsumen dan jumlah pokok                             amount financed, which is recognised as income
                      pembiayaan, yang diakui sebagai pendapatan                          over the term of the contract based on effective
                      selama jangka waktu kontrak berdasarkan tingkat                     interest rate of the related consumer financing
                      suku bunga efektif dari piutang pembiayaan                          receivable.
                      konsumen.

                      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
                                                                          34


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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 2023 dan 2022,                                                   As of 31 December 2023 and 2022,
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         YANG         2. MATERIAL ACCOUNTING POLICIES INFORMATION
   MATERIAL (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.
             Pembiayaan yang direstrukturisasi disajikan                         Restructured financing are stated at present value
             sebesar nilai kini atas arus kas kontraktual setelah                of discounted contractual cash flows after
             restrukturisasi yang didiskontokan menggunakan                      restructuring using initial effective interest rate.
             suku bunga efektif awal. Selisih antara jumlah                      Differences arising from the gross carrying value of
             tercatat bruto piutang pembiayaan konsumen pada                     the consumer financing receivables at the time of
             tanggal restrukturisasi dengan nilai kini arus kas                  restructuring with present value of contractual cash
             kontraktual setelah restrukturisasi diakui dalam                    flows after restructuring are recognized to profit or
             laba rugi.                                                          loss.

             Fee dan biaya yang timbul dari restrukturisasi                      Fee and cost arising from the restructuring adjust
             menyesuaikan nilai tercatat bruto setelah                           the gross carrying amount after modification and
             modifikasi dan diamortisasi sepanjang sisa tenor.                   amortised along remaining tenor.

             Setelah restrukturisasi, seluruh arus kas                           Thereafter, all the contractual cash flows under the
             kontraktual 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-                          the restructuring scheme.
             syarat 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
             murabahah, piutang pembiayaan murabahah diakui                      receivables are recognised at acquisition cost plus
             sebesar biaya perolehan ditambah keuntungan                         agreed margin. Murabahah margin is recognised
             (marjin). Keuntungan murabahah diakui selama                        over the 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
                                                                35


                                                                                                                                            541
                                                                                   2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 546
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                          NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                      As of 31 December 2023 and 2022,
       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    YANG          2. MATERIAL ACCOUNTING POLICIES INFORMATION
         MATERIAL (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                          financing terms which does not result in
                      tidak menghasilkan penghentian pengakuan,                            derecognition, the Company provides payment
                      Perseroan memberikan masa cuti angsuran dan                          holiday and tenor extention to the consumer but
                      pengunduran jatuh tempo kepada konsumen                              did not change the outstanding of murabahah
                      namun tidak mengubah total sisa piutang                              financing receivables (both principal and margin)
                      pembiayaan murabahah (baik pokok maupun                              that have to be paid by the consumer. The
                      margin) yang harus dibayarkan oleh konsumen.                         Company records the impact from restructuring
                      Perseroan     mencatat     dampak restrukturisasi                    prospectively, by not recognising the amortisation
                      tersebut secara prospektif, dengan tidak mengakui                    of margin and amortisation of acquisition costs
                      amortisasi marjin serta amortisasi biaya perolehan                   during the payment holiday. Margin income after
                      pada saat cuti angsuran. Pendapatan marjin                           restructuring will be recognised at the margin
                      setelah restrukturisasi akan diakui sebesar jumlah                   amount stated under the new financing terms
                      marjin yang ditentukan dalam persyaratan                             which did not change the outstanding receivables.
                      pembiayaan baru yang tidak mengubah 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
                     dan perjanjian tersebut memberikan suatu hak                         conveys a right to use the asset. Leases are
                     untuk menggunakan aset tersebut. Suatu sewa                          classified as finance leases if the leases transfer
                     diklasifikasikan sebagai sewa pembiayaan jika                        substantially all the risks and rewards incidental to
                     sewa tersebut mengalihkan secara substansial                         ownership of the leased assets. Leases are
                     seluruh risiko dan manfaat yang terkait dengan                       classified as operating leases if the leases do not
                     kepemilikan aset. Suatu sewa diklasifikasikan                        transfer substantially all the risks and rewards
                     sebagai sewa operasi jika sewa tidak mengalihkan                     incidental to ownership of the leased assets.
                     secara 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
                     diperlakukan sebagai pembayaran pokok dan                            repayment of principal and finance lease income.
                     penghasilan sewa pembiayaan. Pengakuan                               The recognition of finance lease income is based
                     penghasilan sewa pembiayaan didasarkan pada                          on a pattern reflecting a constant periodic rate of
                                                                                          return on the Company’s net investment in the
                     suatu pola yang mencerminkan suatu tingkat
                                                                                          finance 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
                                                                          36


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      2023 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 2023 dan 2022,                                                     As of 31 December 2023 and 2022,
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         YANG          2. MATERIAL ACCOUNTING POLICIES INFORMATION
   MATERIAL (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.                              acquire IMBT Assets when the IMBT contract is
            Setelah pengakuan awal, pokok aset IMBT                               signed. After initial recognition, principal IMBT
            diamortisasi secara garis lurus sepanjang masa                        asset is amortised on a straight-line basis over the
            sewa.                                                                 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
            aset IMBT.                                                            principal 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
        berhak menentukan tingkat bunga/marjin yang lebih                     has the right to set higher interest rates/margin to
        tinggi kepada konsumen dibandingkan tingkat                           consumer than the interest rates/margin stated in the
        bunga/marjin yang ditetapkan dalam perjanjian                         joint financing agreement with the joint financing facility
        pembiayaan bersama dengan penyedia fasilitas                          provider.
        pembiayaan bersama.

        Seluruh kontrak pembiayaan bersama yang dilakukan                     All joint financing contracts entered by the Company
        oleh Perseroan merupakan pembiayaan bersama tanpa                     are joint financing without recourse in which only the
        tanggung renteng (without recourse) dimana hanya                      Company’s financing portion of the total installments is
        porsi jumlah angsuran piutang yang dibiayai Perseroan                 recorded as consumer financing receivables and
        yang dicatat sebagai piutang pembiayaan konsumen                      murabahah financing receivables in the statement of
        dan 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
        di laporan laba rugi setelah dikurangi dengan bagian                  portions which belong to other parties participating to
        yang merupakan hak pihak-pihak lain yang                              these joint financing transactions. The cash flows from
        berpartisipasi pada transaksi pembiayaan bersama                      joint financing arrangement are presented at gross in
        tersebut. Arus kas dari pembiayaan bersama disajikan                  the statement of cash flows.
        secara bruto di 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                                Overall, the Company measures the loss
             penyisihan kerugian aset keuangan sejumlah                           allowance of financial asset based on expected
             kerugian kredit ekspektasian (“ECL”). Jika pada                      credit losses (“ECL”). If at the reporting date, the
             tanggal pelaporan, risiko kredit atas aset keuangan                  credit risk of the financial assets has not increased
             tidak meningkat secara signifikan sejak pengakuan                    significantly since the initial recognition, the
             awal, maka Perseroan akan mengukur penyisihan                        Company measures the loss allowance for the
             kerugian     untuk    aset    keuangan       tersebut                financial assets using 12-months ECL. If the credit
             menggunakan ECL 12 bulan. Jika risiko kredit atas                    risk of the financial asset has increased
             aset keuangan tersebut telah meningkat secara                        significantly, the measurement of the loss
             signifikan, maka pengukuran penyisihan kerugian                      allowance for the financial asset using lifetime
             untuk aset keuangan tersebut menggunakan ECL                         ECL.
             lifetime.
 * Tidak diaudit                                                                                                               *Unaudited
                                                                 37


                                                                                                                                              543
                                                                                     2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 548
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                        NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                    As of 31 December 2023 and 2022,
       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     YANG        2. MATERIAL ACCOUNTING POLICIES INFORMATION
         MATERIAL (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                          12-month ECL is the ECL that result from default
                      peristiwa gagal bayar aset keuangan yang terjadi                  events on a financial aset within 12 months after
                      dalam 12 bulan setelah tanggal pelaporan (atau                    the reporting date (or a shorter period if the
                      periode yang lebih pendek jika umur aset                          expected lifetime of the financial asset is less than
                      keuangan yang diharapkan kurang dari 12 bulan).                   12 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
                      selama perkiraan umur aset keuangan.                              of 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
                      memiliki peningkatan signifikan atas risiko kredit                 had 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,                     reporting date. For these assets, 12-month ECL
                      ECL 12 bulan akan dihitung.                                        are recognized.

                      Aset keuangan yang dikategorikan sebagai Stage                     Financial assets categorised as Stage 1 is
                      1 adalah aset keuangan dengan hari tunggakan                       financial assets with days overdue less or equal
                      kurang atau sama dengan 30 hari.                                   than 30 days.

                      Stage 2: mencakup aset keuangan yang                               Stage 2: includes financial assets that have had a
                      mengalami peningkatan signifikan atas risiko                       significant increase in credit risk but do not have
                      kredit, namun tidak memiliki bukti penurunan nilai                 objective evidence of impairment. For these
                      yang obyektif. Untuk aset ini, ECL lifetime dihitung.              assets, 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
                    dikategorikan sebagai Stage 2 adalah aset                            as Stage 2 is financial assets with days overdue
                    keuangan dengan hari tunggakan dari 31-90 hari.                      31-90 days. Financial instrument that has
                    Aset keuangan yang telah mengajukan program                          proposed restructure program, will be considered
                    restrukturisasi, juga dianggap telah mengalami                       to experience significant increase in credit risk, so
                    peningkatan risiko kredit yang signifikan sehingga                   will be categorised minimum as Stage 2 during
                    akan dikategorikan minimal sebagai Stage                             certain period.
                    2 selama periode tertentu.
        * Tidak diaudit                                                                                                            *Unaudited
                                                                      38


544
      2023 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 2023 dan 2022,                                                 As of 31 December 2023 and 2022,
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    YANG        2. MATERIAL ACCOUNTING POLICIES INFORMATION
   MATERIAL (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
             impaired (gagal bayar) atau aset keuangan dengan                  already impaired (defaulted) or financial assets
             hari tunggakan lebih dari 90 hari.                                with days 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)                        assets needs 12-month (Stage 1) or lifetime ECL
             atau 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.

             Semua konsumen yang terkena dampak                                Installment payments of all customers affected by
             COVID-19 sudah membayar angsuran kembali                          COVID-19 have been back to normal and stage
             secara normal dan penentuan stage berdasarkan                     determination is based on consumer overdue
             hari tunggak konsumen.                                            days.

             PSAK 71 mensyaratkan penyertaan informasi                        SFAS 71 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.                  which happened at certain time. PD used in SFAS
             PD yang digunakan di dalam PSAK 71 adalah PD                     71 is point in time PD which represent PD at a
             point in time yang menggambarkan PD yang                         certain economy condition. PD is calculated until
             terjadi pada suatu kondisi ekonomi. PD yang                      next 12 months after reporting period (12 months
             dihitung sampai dengan periode 12 bulan dari                     PD), is used to calculate ECL from assets
             tanggal laporan (PD 12 bulan) digunakan untuk                    categorised as Stage 1, while PD calculated
             perhitungan ECL dari aset yang dikategorikan                     during the lifetime of assets (Lifetime PD), is used
             Stage 1, sementara PD yang dihitung sepanjang                    to calculate ECL from assets categorised as Stage
             umur aset (PD lifetime) digunakan untuk                          2 and 3.
             perhitungan ECL dari aset yang dikategorikan
             Stage 2 dan 3.




 * Tidak diaudit                                                                                                           *Unaudited
                                                               39


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                                                                                 2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 550
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                     As of 31 December 2023 and 2022,
       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    YANG           2. MATERIAL ACCOUNTING POLICIES INFORMATION
         MATERIAL (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                             represents the difference between the contractual
                       dimana hal ini menggambarkan perbedaan antara                      cash flows due and those that the Company
                       arus kas kontraktual yang jatuh tempo dengan                       expects to receive. The Company estimates LGD
                       arus kas yang diharapkan untuk diterima.                           based on the historical recovery of default
                       Perseroan mengestimasikan LGD berdasarkan                          consumer        during observation period by
                       data historis dari tingkat pemulihan dari akun                     considering the payment received and the
                       yang gagal bayar selama periode observasi                          recovery of any collateral of financial assets,
                       dengan memperhitungkan tingkat pembayaran                          taking into account forward looking economic
                       yang diterima serta pemulihan yang berasal dari                    assumptions (if relevant).
                       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                         The expected balance sheet exposure at the time
                       dengan mempertimbangkan profil arus kas aset                       of default, taking into account the cash flow profile
                       keuangan selama umur aset keuangan. Hal ini                        of financial assets during the life time of the
                       juga memperhitungkan pembayaran, baik pokok                        financial assets. This incorporates the impact of
                       dan 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                        change of economy condition in the future, in
                       PD dan LGD terkait dampak perubahan kondisi                        which the MEV used is based on several
                       ekonomi di masa mendatang, dimana MEV yang                         scenarios (normal, good and bad) and ECL will be
                       digunakan     adalah   berdasarkan     beberapa                    calculated by considering the probability assigned
                       skenario (normal, baik dan buruk) dan                              for each scenario.
                       perhitungan ECL 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
                      pengakuan awal aset keuangan, dan peristiwa                         that loss event has an impact on the future cash
                      tersebut berdampak pada arus kas masa datang                        flows on the financial assets that can be estimated
                      atas aset keuangan yang dapat diestimasi secara                     reliably.
                      handal.


        * Tidak diaudit                                                                                                            *Unaudited
                                                                           40


546
      2023 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 2023 dan 2022,                                                   As of 31 December 2023 and 2022,
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          YANG         2. MATERIAL ACCOUNTING POLICIES INFORMATION
   MATERIAL (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)

              Pembiayaan murabahah dan IMBT (lanjutan)                           Murabahah financing and IMBT (continued)

              Bukti objektif bahwa aset keuangan mengalami                       Objective evidence that financial assets are
              penurunan nilai meliputi wanprestasi atau                          impaired can include default or delinquency by a
              tunggakan       pembayaran        oleh    debitur,                 borrower, restructuring of a loan if the borrower
              restrukturisasi piutang jika debitur mengalami                     have financial difficulties, indications that a
              kesulitan keuangan, indikasi bahwa debitur akan                    borrower will enter into bankruptcy, or other
              dinyatakan pailit, atau data yang dapat                            observable data relating to a group of assets such
              diobservasi lainnya yang terkait dengan kelompok                   as adverse changes in the payment status of
              aset keuangan seperti memburuknya status                           borrowers in the group, or economic conditions that
              pembayaran debitur dalam kelompok tersebut,                        correlate with defaults in 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                           historical trends of the probability of default, timing
              probabilitas wanprestasi, waktu pemulihan                          of recoveries and the amount of loss incurred,
              kembali dan jumlah kerugian yang terjadi, yang                     adjusted using management's judgment as to
              disesuaikan dengan pertimbangan manajemen                          whether current economic and credit conditions
              mengenai apakah kondisi ekonomi dan kredit                         may cause the actual losses which are likely to be
              terkini dapat mengakibatkan kerugian aktual yang                   greater or less than suggested by historical
              jumlahnya akan lebih besar atau lebih kecil                        modeling. Probability of default and loss given
              daripada jumlah yang ditentukan oleh model                         default are regularly updated to ensure that the
              historis. Probabilitas wanprestasi dan tingkat                     estimates remain appropriate.
              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                        impairment loss to decrease, and the decrease can
              nilai berkurang, dan penurunan dapat dikaitkan                     be related objectively to an event occuring after the
              secara obyektif dengan peristiwa yang terjadi                      impairment was recognised, the impairment loss is
              setelah penurunan nilai diakui, kerugian                           reversed through the statement of profit or loss.
              penurunan nilai 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.                         considered as impaired when the carrying value of
              Aset dianggap mengalami penurunan nilai apabila                    asset exceed the recoverable amount.
              nilai tercatat aset melebihi jumlah terpulihkan.


 * Tidak diaudit                                                                                                             *Unaudited
                                                                  41


                                                                                                                                            547
                                                                                   2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 552
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                           NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                       As of 31 December 2023 and 2022,
       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      YANG        2. MATERIAL ACCOUNTING POLICIES INFORMATION
         MATERIAL (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                      generating unit is the greater of its value in use or
                       nilai pakainya dan nilai wajar aset dikurangi biaya                 its fair value less costs to sell. In assessing value
                       untuk menjual. Dalam mengukur nilai pakai,                          in use, the estimated future cash flows
                       estimasi arus kas masa depan didiskontokan ke                       arediscounted to their present value using a pre-
                       nilai sekarang dengan menggunakan tingkat                           tax discount rate that reflects current market
                       diskonto sebelum pajak yang mencerminkan                            assessments of the time value of money and the
                       penilaian pasar saat ini terhadap nilai kas kini dan                risks specific to the asset.
                       risiko 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                  instruments are used to hedge the Company’s
                 risiko suku bunga dan risiko mata uang Perseroan.                     exposures to interest rate risk and currency risk.
                 Instrumen derivatif untuk tujuan manajemen risiko                     Derivative instruments held for risk management are
                 diukur pada nilai wajar dalam laporan posisi keuangan.                measured at fair value in the statement of financial
                 Untuk memenuhi persyaratan akuntansi lindung nilai,                   position. To qualify for hedge accounting, certain criteria
                 beberapa kriteria tertentu harus dipenuhi, termasuk                   are to be met, including formal documentation to be in
                 adanya dokumentasi formal pada awal lindung nilai dan                 place at the inception of the hedge also documentation
                 dokumentasi apakah instrumen lindung nilai tersebut                   whether the hedging instrument is effective in offsetting
                 efektif dalam saling hapus antara perubahan nilai wajar               changes in fair values or cash flows of the hedged item
                 atau arus kas dari item lindung nilaian.                              attributable to the hedged risk.

                 Pada penetapan awal lindung nilai, Perseroan                          On initial designation of the hedge, the Company
                 mendokumentasikan secara formal hubungan antara                       formally documents the relationship between the
                 instrumen lindung nilai dan unsur yang dilindung nilai,               hedging instruments and hedged items, including the
                 termasuk tujuan manajemen risiko dan strategi dalam                   risk management objective and strategy in undertaking
                 melaksanakan transaksi lindung nilai, bersamaan                       the hedge transaction, together with the method that will
                 dengan metode yang akan digunakan untuk menilai                       be 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
                 hapus atas perubahan nilai wajar atau perubahan arus                  changes in the fair value or cash flows of the respective
                 kas dari unsur yang dilindung nilai sepanjang periode                 hedged 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
                 diakui dalam laba rugi.                                               portion is recognized in profit or loss.




        * Tidak diaudit                                                                                                             *Unaudited
                                                                          42


548
      2023 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 2023 dan 2022,                                                     As of 31 December 2023 and 2022,
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         YANG        2. MATERIAL ACCOUNTING POLICIES INFORMATION
   MATERIAL (lanjutan)                                                   INFORMATION (continued)

   i.    Instrumen derivatif untuk tujuan manajemen risiko               i.   Derivative instrument           for    risk     management
         (lanjutan)                                                           purposes (continued)

         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                          hedges the variability in cash flows attributable to a
         diatribusikan pada risiko tertentu yang terkait dengan               particular risk associated with a recognised liability that
         liabilitas yang dapat mempengaruhi laba atau rugi.                   could affect profit or loss. The effective portion of
         Bagian efektif dari perubahan nilai wajar derivatif yang             changes in the fair value of derivative designated as
         ditetapkan sebagai instrumen lindung nilai atas arus                 hedging instruments of cash flows hedges is deferred to
         kas ditangguhkan pada pos (kerugian)/keuntungan                      the cumulative (losses)/gains on derivative instruments
         kumulatif atas instrumen derivatif untuk lindung nilai               for cash flows hedges, which forms part of equity. Any
         arus kas, yang merupakan bagian dari ekuitas. Bagian                 ineffective portion is recognised immediately in the
         yang tidak efektif diakui secara langsung pada laporan               statement of profit or loss. Amounts deferred in equity
         laba rugi. Jumlah yang ditangguhkan dalam ekuitas                    are reclassified to the statement of profit or loss as a
         direklasifikasi ke dalam laporan laba rugi dalam periode             reclassification adjustment in the same period as the
         yang sama dimana arus kas yang dilindung nilai                       hedged cash flows affect profit or loss, and in the same
         mempengaruhi laba atau rugi, dan pada pos yang                       line item in the statement of profit or loss.
         sama dalam laporan laba rugi.

         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 dengan 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.   Aset tetap                                                      l.   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.




 * Tidak diaudit                                                                                                               *Unaudited
                                                                 43


                                                                                                                                              549
                                                                                     2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 554
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                           NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                       As of 31 December 2023 and 2022,
       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     YANG        2. MATERIAL ACCOUNTING POLICIES INFORMATION
         MATERIAL (lanjutan)                                                     INFORMATION (continued)

            l.   Aset tetap (lanjutan)                                          l.     Fixed assets (continued)

                 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
                 membawa aset tersebut ke lokasi dan kondisi yang                      and condition necessary for it to be capable of
                 diperlukan untuk memungkinkan aset tersebut                           operating in 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                   calculated on the straight-line method to allocate their
                 mengalokasikan harga perolehan hingga mencapai nilai                  cost to their residual values over their estimated useful
                 sisa sepanjang estimasi masa manfaatnya sebagai                       lives as follows:
                 berikut:

                                                               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
                 beban     tersebut  terjadi.  Pengeluaran    yang                     incurred. Expenditures that extend the future life of
                 memperpanjang masa manfaat aset atau yang                             assets or provide further economic benefits are
                 memberikan tambahan manfaat ekonomis dikapitalisasi                   capitalised and 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                       economic benefit expected from their use or disposal.
                 dari penggunaan atau pelepasannya.

                 Apabila aset tetap dihentikan pengakuannya (tidak                     When fixed assets are derecognised (retired or
                 digunakan lagi atau dijual), maka nilai tercatat dan                  disposed of), their carrying values and the related
                 akumulasi penyusutannya dikeluarkan dari laporan                      accumulated depreciation are removed from the
                 posisi keuangan, dan keuntungan atau kerugian yang                    statement of financial position, and the resulting gains
                 terjadi diakui dalam laporan laba rugi tahun berjalan.                or losses are recognised in the current year statement
                                                                                       of profit or loss.

                 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.
                 direklasifikasi ke aset tetap pada saat proses konstruksi             These 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              When the carrying amount of fixed assets is greater
                 yang dapat dipulihkan, nilai tercatat aset tersebut                   than its estimated recoverable amount, it is written
                 diturunkan menjadi sebesar nilai yang dapat dipulihkan                down to its recoverable amount which is determined at
                 kembali, yang ditentukan sebagai nilai tertinggi antara               the higher of net selling price or value in use.
                 harga jual neto dan nilai pakai.

                 Pada setiap akhir tahun, nilai residu, umur manfaat dan               At the end of each year, residual values, useful lives
                 metode penyusutan dikaji ulang dan disesuaikan secara                 and method of depreciation are reviewed and adjusted
                 prospektif jika diperlukan.                                           prospectively, if appropriate.




        * Tidak diaudit                                                                                                              *Unaudited
                                                                         44


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      2023 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 2023 dan 2022,                                                 As of 31 December 2023 and 2022,
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         YANG        2. MATERIAL ACCOUNTING POLICIES INFORMATION
   MATERIAL (lanjutan)                                                INFORMATION (continued)

    m. Aset tak berwujud                                             m.   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.

        m.1. Perpanjangan hak atas tanah                                  m.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
             tak berwujud dan diamortisasi menggunakan                         and amortised using straight-line method over the
             metode garis lurus sepanjang periode hak tanah.                   period of the land right.

        m.2. Perangkat lunak                                              m.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
             mendatang untuk aset yang bersangkutan.                           to 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
             menggunakan metode garis lurus sepanjang                          profit or loss on a straight-line method over the
             estimasi masa manfaatnya, dimulai dari tanggal                    estimated useful life of the software, from the date
             perangkat lunak tersebut tersedia untuk dipakai.                  that it is available for use. The estimated useful life
             Estimasi masa manfaat perangkat lunak adalah                      of software is five years.
             lima tahun.

             Metode amortisasi, estimasi masa manfaat dan                      Amortisation method, useful lives and residual
             nilai residual ditelaah pada setiap akhir tahun                   values are reviewed at each financial year-end
             pelaporan dan disesuaikan jika dianggap tepat.                    and adjusted, if appropriate.

    n. Pengakuan pendapatan dan beban                                n.   Income and expense recognition

        n.1. Pendapatan pembiayaan konsumen, marjin                       n.1. Consumer financing income, murabahah
             murabahah, pendapatan sewa pembiayaan,                            margin, finance leases income, interest
             pendapatan bunga dan beban bunga                                  income 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
             bittamlik diakui selama masa akad menggunakan                     using 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).




 * Tidak diaudit                                                                                                          *Unaudited
                                                              45


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                                                                                2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 556
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                      NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                  As of 31 December 2023 and 2022,
       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   YANG        2. MATERIAL ACCOUNTING POLICIES INFORMATION
         MATERIAL (lanjutan)                                                   INFORMATION (continued)

            n. Pengakuan pendapatan dan beban (lanjutan)                      n.   Income and expense recognition (continued)

                 n.1. Pendapatan pembiayaan konsumen, marjin                       n.1. Consumer financing income, murabahah
                      murabahah, pendapatan sewa pembiayaan,                            margin, finance leases income, interest
                      pendapatan bunga dan beban bunga (lanjutan)                       income and interest expenses (continued)

                      Pengakuan beban provisi yang dibayar dimuka                      Upfront fees related to the borrowings and
                      sehubungan dengan pinjaman yang diterima dan                     issuance costs of debt securities are deferred and
                      beban emisi efek utang yang diterbitkan                          amortised over the terms of the related borrowings
                      ditangguhkan dan diamortisasi selama jangka                      and debt securities issued using the effective
                      waktu pinjaman yang diterima dan efek utang yang                 interest method and are recorded as part of
                      diterbitkan tersebut dengan menggunakan metode                   interest 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
                      kontrak.                                                         term of the respective contracts.

                 n.2. Pendapatan lain-lain                                         n.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                              services that are charged to consumers when
                      ditagihkan kepada debitur pada saat fasilitas                    financing facilities are approved and/or installment
                      pembiayaan disetujui dan/atau pada saat jatuh                    due date. Administration income are recognised
                      tempo angsuran. Pendapatan administrasi diakui                   over the term of financing.
                      selama jangka 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.

            o. Imbalan kerja                                                  o.   Employees’ benefits

                 o.1. Imbalan kerja jangka pendek                                  o.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.

                 o.2. Imbalan kerja jangka panjang dan imbalan                     o.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 No. 24: Imbalan                        The Company applies SFAS No. 24: Employee
                      Kerja.                                                           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
                    diberikan oleh karyawan pada masa kini dan masa                    for their services in the current and prior years,
                    lalu, dikurangi dengan nilai wajar aset neto dana                  deducted by any plan assets. The calculation is
                    pensiun. Perhitungan dilakukan oleh aktuaris                       performed by an independent actuary using the
                    independen dengan metode Projected Unit Credit.                    Projected Unit Credit method.
        * Tidak diaudit                                                                                                      *Unaudited
                                                                       46


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                                       PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                       NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                   As of 31 December 2023 and 2022,
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         YANG          2. MATERIAL ACCOUNTING POLICIES INFORMATION
   MATERIAL (lanjutan)                                                  INFORMATION (continued)

   o.   Imbalan kerja (lanjutan)                                        o.   Employees’ benefits (continued)

        o.2. Imbalan kerja jangka panjang dan imbalan                        o.2. Long-term     and     post-employment          benefits
              pasca-kerja (lanjutan)                                              (continued)

            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
            pada masa lalu dibebankan atau dikreditkan ke                        or 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
            beban dalam laporan laba rugi.                                       statement 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
            tetap yang diterima karyawan yang sudah                              of employees who meet the Company’s criteria.
            memenuhi kriteria yang ditetapkan Perseroan.

        o.3. Imbalan kerja jangka panjang lainnya                            o.3. Other long-term employment benefits

            Perseroan memberikan imbalan kerja jangka                            The     Company       provides    other    long-term
            panjang lainnya berupa tunjangan cuti besar yang                     employment benefits in the form of long service
            ditentukan sesuai dengan Peraturan Perseroan.                        leave award which is determined in compliance
            Tunjangan cuti besar diperkirakan tidak akan                         with the Company’s Regulation. The long service
            diselesaikan seluruhnya dalam waktu 12 bulan                         leave award are not expected to be settled wholly
            setelah tanggal laporan posisi keuangan dimana                       within 12 months after the statement of financial
            karyawan memberikan jasa terkait. Kewajiban ini                      position date in which the employees render the
            diukur sebagai nilai kini dari perkiraan pembayaran                  related service. These obligations are measured as
            di masa depan yang akan dibuat sehubungan                            the present value of future payments to be made in
            dengan jasa yang diberikan oleh karyawan hingga                      respect of services provided by employees up to
            akhir periode pelaporan dengan menggunakan                           the end of the reporting period using Projected Unit
            metode Projected Unit Credit dan dihitung                            Credit method and are calculated minimum once a
            minimum satu tahun sekali oleh aktuaris                              year by an independent actuary.
            independen.

        o.4. Pesangon pemutusan kontrak kerja                                o.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                            is remote. Benefits falling due more than 12
            dalam waktu lebih dari 12 bulan setelah tanggal                      months after the statement of financial position
            laporan posisi keuangan didiskontokan untuk                          date are discounted to reflect its present value.
            mencerminkan nilai kini.




 * Tidak diaudit                                                                                                             *Unaudited
                                                                47


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                                                                                   2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 558
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                           NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                       As of 31 December 2023 and 2022,
       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    YANG          2. MATERIAL ACCOUNTING POLICIES INFORMATION
         MATERIAL (lanjutan)                                                      INFORMATION (continued)

           p.   Utang obligasi                                                    p.   Bonds payable

                Obligasi yang diterbitkan dicatat sebesar nilai nominal                Bonds issued are presented at nominal value net of
                dikurangi saldo diskonto yang belum diamortisasi.                      unamortised discounts. Issuance costs in connection
                Biaya emisi sehubungan dengan penerbitan obligasi                      with the bonds issuance are recognised as discounts
                diakui sebagai diskonto dan dikurangkan langsung dari                  and directly deducted from the proceeds of bonds
                hasil emisi untuk menentukan hasil emisi neto obligasi                 issuance to determine the net proceeds of the bonds
                yang diterbitkan tersebut.                                             issued.

                Utang obligasi diukur pada biaya perolehan                             Bonds payable issued are measured at amortised cost
                diamortisasi dengan menggunakan metode suku bunga                      using effective interest method after initial recognition.
                efektif  setelah   pengakuan   awalnya.   Diskonto                     The discounts are amortised over the period of the
                diamortisasi selama jangka waktu obligasi tersebut                     bonds using the effective interest method (see Note
                dengan menggunakan metode suku bunga efektif (lihat                    2n.1).
                Catatan 2n.1).

           q. Perpajakan                                                          q. Taxation

                Beban pajak terdiri dari beban pajak kini dan beban                    Income tax expense comprises of current and deferred
                pajak tangguhan. Beban pajak diakui pada laporan laba                  tax. Income tax expense is recognised in the statement
                rugi kecuali untuk bagian yang langsung diakui di                      of profit or loss except to the extent it relates to items
                komponen ekuitas lainnya, dimana beban pajak yang                      recognised directly in other equity components, in which
                terkait dengan bagian tersebut diakui di penghasilan                   case it is recognised in other comprehensive income.
                komprehensif lain.

                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                     using tax rates enacted or substantively enacted at
                yang berlaku atau yang secara substansial telah berlaku                reporting date.
                pada 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
                pelaporan sebesar perbedaan temporer aset dan                          each reporting date for temporary differences between
                liabilitas untuk tujuan akuntansi dan tujuan pajak.                    the accounting and tax bases of assets and liabilities.
                Metode ini juga mengharuskan pengakuan manfaat                         This method also requires the recognition of future tax
                pajak di masa akan datang, seperti kompensasi rugi                     benefits, such as tax loss carry forwards, to the extent
                fiskal, jika kemungkinan realisasi manfaat tersebut di                 that realisation of such benefits is probable. Currently
                masa mendatang cukup besar (probable). Tarif pajak                     enacted or substantially enacted tax rates at the year of
                yang berlaku atau yang secara substansial telah berlaku                deferred tax assets or liabilities realised, are used in the
                pada tahun realisasi aset dan liabilitas pajak tangguhan,              determination of deferred income tax.
                digunakan dalam menentukan pajak penghasilan
                tangguhan.

                Aset pajak tangguhan diakui apabila terdapat                           Deferred tax assets are recognised only if it is probable
                kemungkinan besar bahwa jumlah laba fiskal pada                        that future taxable profit will be available to compensate
                masa 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.




        * Tidak diaudit                                                                                                              *Unaudited
                                                                          48


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      2023 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 2023 dan 2022,                                                    As of 31 December 2023 and 2022,
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         YANG         2. MATERIAL ACCOUNTING POLICIES INFORMATION
   MATERIAL (lanjutan)                                                  INFORMATION (continued)

   q. Perpajakan (lanjutan)                                             q. Taxation (continued)

      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.

       q.1. Pajak final                                                      q.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
            bruto transaksi tetap dikenakan walaupun atas                        applied even when the parties carrying the
            transaksi tersebut pelaku transaksi mengalami                        transaction incur losses.
            kerugian.

            Pajak final tidak termasuk dalam lingkup yang diatur                 Final tax is not included in the scope of SFAS No.
            oleh PSAK No. 46: “Pajak Penghasilan”. Oleh                          46: “Income Taxes”. Therefore, the Company
            karena itu, Perseroan menyajikan beban pajak final                   presents all of the final tax arising from time
            sehubungan dengan deposito dan giro sebagai pos                      deposits and current account a separate line item.
            tersendiri.

   r. Sukuk mudharabah                                                  r.   Mudharabah bonds

       Perseroan pada awalnya mengakui sukuk mudharabah                      The Company initially recognises mudharabah bonds
       pada saat sukuk mudharabah diterbitkan sebesar                        on the date of issuance of mudharabah bonds at the
       nominalnya.                                                           nominal 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                  bonds. Transaction cost are amortised over the term of
       menggunakan metode garis lurus selama jangka waktu                    mudharabah bonds using straight-line method and are
       sukuk mudharabah dan dicatat sebagai bagian dari                      recorded as part of financing charges.
       beban 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
       dibayar dimuka.                                                       of prepaid expenses.

   s. Laba per saham                                                    s.   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.




 * Tidak diaudit                                                                                                              *Unaudited
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                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                     As of 31 December 2023 and 2022,
       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   YANG        2. MATERIAL ACCOUNTING POLICIES INFORMATION
          MATERIAL (lanjutan)                                                  INFORMATION (continued)

           t. Transaksi dengan pihak berelasi                                 t.   Transaction with related parties

               Perseroan melakukan transaksi dengan pihak berelasi.                The Company has transactions with related parties.
               Sesuai dengan PSAK 7 “Pengungkapan Pihak-Pihak                      The definition of related parties used is in accordance
               Berelasi”, yang dimaksud dengan pihak yang berelasi                 with the SFAS 7 “Related Party Disclosures”, the
               adalah orang atau entitas yang berelasi dengan entitas              meaning of related party is a person or entity that is
               pelapor sebagai berikut:                                            related to a 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. personal manajemen kunci entitas pelapor atau                  iii. is member of the key management personnel of
                       entitas induk pelapor.                                               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
                        kelompok usaha yang sama (artinya entitas                          of the same group (which means that each
                        induk, entitas anak dan entitas anak berikutnya                    parent, subsidiary and fellow subsidiary is
                        terkait dengan entitas lain);                                      related to the others);
                  ii. suatu entitas adalah entitas asosiasi atau ventura              ii. one entity is an associate or joint venture of the
                        bersama bagi entitas lain (atau entitas asosiasi                   other entity (or an associate or joint venture of
                        atau ventura bersama yang merupakan anggota                        member of a company of which the other entity
                        suatu kelompok usaha, dimana entitas lain                          is a member);
                        tersebut adalah anggotanya);
                  iii. kedua entitas tersebut adalah ventura bersama                  iii.   both entities are joint ventures of the same
                        dari pihak ketiga yang sama;                                         third party;
                  iv. suatu entitas adalah ventura bersama dari entitas               iv.    one entity is a joint venture of a third entity and
                        ketiga dan entitas yang lain adalah entitas                          the other entity is an associate of the third
                        asosiasi dari entitas ketiga;                                        entity;
                  v. entitas tersebut adalah suatu program imbalan                    v.     the entity is a post-employment benefit plan for
                        pasca-kerja untuk imbalan kerja dari suatu                           the benefit of employees of either the reporting
                        entitas pelapor atau entitas yang terkait dengan                     entity or an entity related to the reporting entity;
                        entitas pelapor;
                  vi. entitas yang dikendalikan atau dikendalikan                     vi.    the entity controlled or jointly controlled by a
                        bersama oleh orang yang diidentifikasi dalam                         person identified in (a);
                        butir (a);
                  vii. orang yang diidentifikasi, dalam butir (a) (i)                 vii. a person identified in (a) (i) has significant
                        memiliki pengaruh signifikan terhadap entitas                       influence over the entity or is a member of the
                        atau anggota manajemen kunci entitas (atau                          key management personnel of the entity (or of
                        entitas induk dari entitas);                                        a parent of the entity);
                  viii. entitas, atau anggota dari kelompok di mana                   viii. an entity, or any member of a group of which it
                        entitas merupakan bagian dari kelompok                              is a part, that provides key management
                        tersebut, menyediakan jasa personil manajemen                       personnel services to the reporting entity or it is
                        kunci kepada entitas pelapor atau kepada entitas                    parent.
                        induk dari entitas pelapor.

                 Jenis transaksi dan saldo dengan pihak-pihak berelasi,            The nature of transactions and balances of accounts
                 yang dilakukan berdasarkan persyaratan usaha pada                 with 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
                 pihak yang tidak berelasi, diungkapkan dalam catatan              in 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
                 diungkapkan pada Catatan 36.                                      with related parties are disclosed in the Note 36.



        * Tidak diaudit                                                                                                            *Unaudited
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                                         PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                      NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                  As of 31 December 2023 and 2022,
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         YANG        2. MATERIAL ACCOUNTING POLICIES INFORMATION
   MATERIAL (lanjutan)                                                  INFORMATION (continued)

    u.   Penjabaran mata uang asing                                    u.   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                       at the date of the transaction. At the reporting date,
         pelaporan, aset dan liabilitas moneter dalam mata                  monetary assets and liabilities denominated in foreign
         uang asing dijabarkan ke dalam Rupiah dengan                       currencies are translated into Rupiah using the
         menggunakan kurs yang berlaku pada tanggal laporan                 exchange rates prevailing at the statement of financial
         posisi keuangan.                                                   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 2023, kurs nilai tukar yang               As of 31 December 2023, the exchange rates used are
         digunakan adalah kurs tengah Reuters sebesar                       Reuters’ middle rate of Rp15,397 (2022: Rp15,568) (full
         Rp15.397 (2022: Rp15.568) (nilai penuh) untuk 1 Dolar              amount) for 1 United States Dollar (USD) and Rp109
         Amerika Serikat (USD) dan sebesar Rp109 (nilai                     (full amount) for 1 Japanese Yen (JPY).
         penuh) untuk 1 Yen Jepang (JPY).

   v.    Transaksi sewa (Perseroan sebagai penyewa)                    v.   Lease transaction (the Company as a lessee)

         Pada tanggal insepsi kontrak, Perseroan menilai                    At the inception date of a contract, the Company
         apakah kontrak merupakan, atau mengandung sewa.                    assesses whether the contract is, or contains a lease. A
         Suatu kontrak merupakan, atau mengandung sewa jika                 contract is, or contains a lease if the contract conveys
         kontrak 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
         mengendalikan penggunaan aset identifikasian,                      control the use of an identified asset, the Company
         Perseroan harus menilai apakah:                                    shall assess 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                  recognises a right-of-use asset and a lease liability. At
         awal, aset hak guna diukur sebesar pengakuan awal                  initial recognition, the right-of-use asset is measured at
         liabilitas sewa ditambah total pembayaran sewa yang                initial recognition of lease liability plus total lease
         telah dilakukan Perseroan sampai dengan tanggal                    payment that has been paid until inception date. The
         insepsi. Aset hak guna diamortisasi dengan                         right-of-use asset is amortised using straight line
         menggunakan metode garis lurus sepanjang jangka                    method throughout the lease term and recognised as
         waktu sewa dan diakui sebagai beban umum dan                       general and administrative expense.
         administrasi.

         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                       which using the latest series of bond interest rate at
         suku bunga obligasi seri terbaru saat insepsi sewa                 lease inception with the closest tenor to the lease term
         dengan tenor yang paling mendekati masa sewa aset                  of the underlying asset. For underlying assets that the
         pendasar. Untuk aset pendasar yang insepsi sewanya                 lease inception occurred before 1 January 2020, the
         terjadi 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.




 * Tidak diaudit                                                                                                            *Unaudited
                                                                51


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                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                            NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                        As of 31 December 2023 and 2022,
       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        YANG          2. MATERIAL ACCOUNTING POLICIES INFORMATION
          MATERIAL (lanjutan)                                                         INFORMATION (continued)

           v. Transaksi        sewa     (Perseroan       sebagai   penyewa)          v. Lease transaction      (the   Company as      a   lessee)
              (lanjutan)                                                                (continued)

               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 73                         The Company opted to not apply SFAS 73 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
               rendah dan sewa atas aset tak berwujud, Perseroan                        lease 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.

           w. Segmen operasi                                                         w. 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 sama,                   entity’s components, whose operating results are
               yang hasil operasinya dikaji ulang secara regular oleh                   reviewed regularly by the chief operating decision
               pengambil keputusan operasional untuk membuat                            maker to make decisions about resources allocated to
               keputusan tentang sumber daya yang dialokasikan pada                     the segment and assess its performance, and for which
               segmen tersebut dan menilai kinerjanya, dan tersedia                     discrete financial information is available. The
               informasi keuangan yang dapat dipisahkan. Pengambil                      Company’s chief operating decision maker are Board of
               keputusan operasional Perseroan adalah Dewan                             Directors. Segment results that are reported to the chief
               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 operasi                       The Company determines and presents operating
               berdasarkan informasi yang secara internal diberikan                     segments based on the information that is internally
               kepada pengambil keputusan operasional.                                  provided to the chief operating decision maker.




        * Tidak diaudit                                                                                                             *Unaudited
                                                                              52


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                                          PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                       NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                   As of 31 December 2023 and 2022,
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 37).                 management disclosures (see Note 37).

   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                          financing receivables and finance lease receivabes
               sewa 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
               kurang objektif dan karenanya, membutuhkan                        judgment depending on liquidity, concentration,
               tingkat pertimbangan (judgment) yang beragam,                     uncertainty of market factors, pricing assumptions
               tergantung     pada    likuiditas,  konsentrasi,                  and other risks 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               Pension programs are determined based on
               berdasarkan perhitungan aktuarial. Perhitungan                    actuarial valuation. The actuarial valuation involves
               aktuarial menggunakan asumsi-asumsi seperti                       assumptions such as discount rate, expected rate
               tingkat diskonto, tingkat pengembalian aset,                      of returns on plan assets, salary increase rate,
               tingkat kenaikan penghasilan, tingkat kematian,                   mortality rate, resignation rate, and others.
               tingkat 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
                                                                  53


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                                                                                   2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 564
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                     As of 31 December 2023 and 2022,
       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                           Valuation techniques using significant unobservable
                     signifikan yang tidak dapat diobservasi. Termasuk                 inputs. This category includes all instruments where
                     dalam kategori ini adalah semua instrumen                         the valuation technique includes inputs not based on
                     keuangan        dimana      teknik      penilaiannya              observable data and the unobservable inputs could
                     menggunakan input yang bukan merupakan data                       have a significant effect on the instrument's valuation.
                     yang dapat diobservasi dan input yang tidak dapat                 This category includes instruments that are valued
                     diobservasi tersebut dapat memiliki dampak                        based on quoted prices for similar instruments where
                     signifikan terhadap penilaian instrumen keuangan.                 significant unobservable adjustments or assumptions
                     Termasuk dalam kategori ini adalah instrumen yang                 are required to reflect differences between the
                     dinilai berdasarkan harga kuotasi untuk instrumen                 instruments.
                     yang sejenis dimana terdapat penyesuaian
                     signifikan yang tidak dapat diobservasi atau
                     asumsi-asumsi       yang       diperlukan      untuk
                     mencerminkan selisih antara instrumen keuangan
                     yang diperbandingkan.




        * Tidak diaudit                                                                                                           *Unaudited
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Page 565
                                          PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                  NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                              As of 31 December 2023 and 2022,
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 KAS DI BANK                                                    4. CASH ON HAND AND IN BANKS

                                                        2023     -            2022    -

    Kas                                                                                                                             Cash on hand
      Rupiah                                              128.375                111.028                                                Rupiah

    Kas di bank                                                                                                                  Cash in banks
    Pihak ketiga                                                                                                                    Third parties
       Rupiah                                                                                                                          Rupiah
       PT Bank Mega Tbk                                   300.216                350.831                                   PT Bank Mega Tbk
       PT Bank Pembangunan Daerah                                                                              PT Bank Pembangunan Daerah
          Jawa Barat & Banten Tbk                         110.071                100.114                         Jawa Barat & Banten Tbk
       PT Bank Central Asia Tbk                            65.310                 58.859                            PT Bank Central Asia Tbk
       PT Bank Maybank Indonesia Tbk                       50.435                100.518                      PT Bank Maybank Indonesia Tbk
       PT Bank Negara Indonesia (Persero) Tbk              15.617                 39.669               PT Bank Negara Indonesia (Persero) Tbk
       PT Bank BCA Syariah                                 15.096                 20.048                                PT Bank BCA Syariah
       PT Bank Pan Indonesia Tbk                           11.424                     14                          PT Bank Pan Indonesia Tbk
       PT Bank Rakyat Indonesia (Persero) Tbk               1.097                  2.534               PT Bank Rakyat Indonesia (Persero) Tbk
       JPMorgan Chase Bank, N.A., cabang Jakarta               32                  1.798            JPMorgan Chase Bank, N.A., Jakarta branch
       Lain-lain (masing-masing di bawah Rp500)               225                    256                           Others (each below Rp500)
                                                          569.523                674.641
      Dolar Amerika Serikat                                                                                                United States Dollar
      PT Bank Central Asia Tbk                                                                                        PT Bank Central Asia Tbk
        (lihat Catatan 40)                                       576                 582                                     (see Note 40)
                                                          570.099                675.223
    Pihak berelasi                                                                                                               Related parties
       Rupiah                                                                                                                         Rupiah
       PT Bank Danamon Indonesia Tbk                      736.964                500.063                       PT Bank Danamon Indonesia Tbk
       MUFG Bank, Ltd. (Jakarta)                               30                     17                            MUFG Bank, Ltd. (Jakarta)
                                                          736.994                500.080
      Dolar Amerika Serikat                                                                                               United States Dollar
      PT Bank Danamon Indonesia Tbk                                                                            PT Bank Danamon Indonesia Tbk
        (lihat Catatan 40)                                           23                   31                                (see Note 40)
                                                          737.017                500.111

                                                         1.435.491             1.286.362
                                                                                       1


    Tingkat suku bunga setahun untuk kas di bank dalam                      Interest rates per annum for cash in banks in Indonesian
    Rupiah berkisar 0,75% - 6,00% pada tahun 2023 (2022:                    Rupiah ranged from 0.75% - 6.00% in 2023 (2022: 0.75% -
    0,75% - 3,85%).                                                         3.85%).

    Rata-rata tertimbang tingkat suku bunga efektif kas di                  The weighted average effective interest rate of cash in
    bank dalam Rupiah per tahun pada tanggal 31 Desember                    banks in Indonesian Rupiah per annum as of 31 December
    2023 adalah 2,78% (2022: 2,35%).                                        2023 was 2.78% (2022: 2.35%).

    Tidak ada saldo kas dan kas di bank yang dibatasi                       There is no cash on hand and in banks that is restricted as
    penggunaannya pada tanggal 31 Desember 2023 dan                         of 31 December 2023 and 2022.
    2022.

    Lihat Catatan 36 untuk rincian saldo dan transaksi dengan               Refer to Note 36 for details of balances and transactions
    pihak berelasi.                                                         with related parties.

    Informasi mengenai klasifikasi dan nilai wajar kas dan kas              Information with respect to the classification and fair value of
    di bank diungkapkan pada Catatan 38.                                    cash on hand and in banks is disclosed in Note 38.




 * Tidak diaudit                                                                                                                     *Unaudited
                                                                 55


                                                                                                                                                    561
                                                                                           2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 566
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                  NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                              As of 31 December 2023 and 2022,
       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

                                                                    2023    -            2022    -
            Piutang pembiayaan konsumen - bruto                                                                   Consumer financing receivables - gross
               Pihak ketiga                                         54.543.849           44.078.877                                      Third parties
               Pihak berelasi                                            6.122                4.691                                   Related parties

                                                                    54.549.971           44.083.568

            Pendapatan pembiayaan konsumen
              yang belum diakui                                                                                     Unearned consumer financing income
              Pihak ketiga                                         (12.673.901)           (9.935.471)                                    Third parties
              Pihak berelasi                                              (679)                 (301)                                Related parties

                                                                   (12.674.580)           (9.935.772)

                                                                    41.875.391           34.147.796
            Dikurangi:                                                                                                                                Less:
            Bagian piutang pembiayaan konsumen yang                                                             Portion of consumer financing receivables
               dibiayai pihak berelasi - neto                      (19.924.172)         (15.690.617)                      financed by related party - net

                                                                    21.951.219           18.457.179

            Cadangan kerugian penurunan nilai                                                                             Allowance for impairment losses
              Pihak ketiga                                           (1.270.483)          (1.252.416)                                      Third parties
              Pihak berelasi                                               (107)                 (42)                                    Related parties

                                                                     (1.270.590)          (1.252.458)

            Piutang pembiayaan konsumen - neto                      20.680.629
                                                                             1           17.204.721                  Consumer financing receivables - net


            Pada tanggal 31 Desember 2023, piutang pembiayaan                         As of 31 December 2023, the gross consumer financing
            konsumen bruto di atas termasuk biaya transaksi yang                      receivables above include transaction costs directly
            terkait langsung dengan pemberian pembiayaan konsumen                     attributable to the origination of consumer financing
            sebesar Rp981.807 (2022: Rp597.127) (lihat Catatan 2d.2).                 accounts amounting to Rp981,807 (2022: Rp597,127) (see
                                                                                      Note 2d.2).

            Rata-rata jangka waktu kontrak pembiayaan konsumen                        The average period of consumer financing contracts as of
            pada tanggal 31 Desember 2023 dan 2022 adalah sebagai                     31 December 2023 and 2022 are as follows:
            berikut:

                                                                    2023    -            2022    -

            Mobil                                              49 bulan/months      46 bulan/months                                                  Cars
            Sepeda motor                                       29 bulan/months      28 bulan/months                                           Motorcycles
            Barang durable                                     12 bulan/months      12 bulan/months                                         Durable goods
            Lainnya                                            22 bulan/months      21 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
            kontraktualnya adalah sebagai berikut:                                    the contractual due dates are as follows:

                                                                    2023    -            2022    -

            < 1 tahun                                               25.218.835           21.360.560                                                < 1 year
            1 - 2 tahun                                             15.569.412           12.455.729                                             1 - 2 years
            > 2 tahun                                               13.761.724           10.267.279                                              > 2 years

            Jumlah piutang pembiayaan konsumen - bruto              54.549.971           44.083.568
                                                                                                  1           Total consumer financing receivables - gross




        * Tidak diaudit                                                                                                                     *Unaudited
                                                                           56


562
      2023 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 2023 dan 2022,                                                   As of 31 December 2023 and 2022,
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 2023
    31 Desember 2023 dan 2022 adalah sebagai berikut:                and 2022 are as follows:

                                                     2023     -        2022    -

    Mobil                                           17,06%            18,70%                                                          Cars
    Sepeda motor                                    34,18%            35,03%                                                   Motorcycles
    Barang durable                                  61,49%            61,77%                                                 Durable goods
    Lainnya                                         32,23%            34,09%                                                        Others

    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:

                                                     2023     -        2022    -

    Lancar                                           43.278.867        35.664.858                                                  Current
    Dalam perhatian khusus                           10.311.862         7.782.504                                          Special mention
    Kurang lancar                                       353.020           228.162                                            Substandard
    Diragukan                                           606.222           408.044                                                 Doubtful

    Piutang pembiayaan konsumen - bruto              54.549.971        44.083.568
                                                                                1                   Consumer financing receivables - gross


    Pengelompokan piutang pembiayaan konsumen menurut                Classification of consumer financing receivables based on
    debitur disajikan pada Catatan 37.                               debtor is presented in Note 37.

    Piutang pembiayaan konsumen bruto berdasarkan jenis              Gross consumer financing receivables based on financing
    obyek pembiayaan adalah sebagai berikut:                         object are as follows:

                                                     2023     -        2022    -

    Mobil                                            26.576.700        22.826.877                                                     Cars
    Sepeda motor                                     18.670.727        14.438.920                                              Motorcycles
    Barang durable                                      260.905           204.733                                            Durable goods
    Lainnya                                           9.041.639         6.613.038                                                   Others

                                                     54.549.971        44.083.568
                                                                                1

    Rincian pendapatan pembiayaan konsumen yang belum               Details of unearned consumer financing income are as
    diakui adalah sebagai berikut:                                  follows:

                                                     2023     -        2022    -

    Pembiayaan sendiri                                8.946.471         7.273.364                                            Self financing
    Dibiayai pihak berelasi                           3.728.109         2.662.408                               Financed by related parties

                                                     12.674.580
                                                              1         9.935.772
                                                                                1




 * Tidak diaudit                                                                                                             *Unaudited
                                                             57


                                                                                                                                              563
                                                                                   2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 568
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                              NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                          As of 31 December 2023 and 2022,
       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)

           Perubahan cadangan kerugian penurunan nilai adalah                     The movements of the allowance for impairment losses
           sebagai berikut:                                                       were as follows:

                                                                2023    -          2022    -

           Saldo pada awal tahun                                                                                     Balance at beginning of year
             Pihak ketiga                                        1.252.416           1.218.873                                    Third parties
             Pihak berelasi                                             42                  17                                 Related parties

                                                                 1.252.458           1.218.890

           Penyisihan selama tahun berjalan                                                                              Provision during the year
             Pihak ketiga                                        1.215.121            990.759                                      Third parties
             Pihak berelasi                                             65                 25                                   Related parties

                                                                 1.215.186            990.784

                                                                 2.467.644           2.209.674

           Penghapusan piutang                                                                                            Receivables written-off
             Pihak ketiga                                        (1.197.054)          (957.216)                                  Third parties

           Saldo pada akhir tahun                                1.270.590
                                                                         1           1.252.458
                                                                                             1                             Balance at end of year


           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 2023 sebesar Rp426.896 (2022:                31 December 2023 amounted to Rp426,896 (2022:
           Rp834.174).                                                           Rp834,174).

           Piutang     pembiayaan   konsumen       pada     tanggal              Consumer financing receivables as of 31 December 2023
           31 Desember 2023 sebesar Rp Nihil (2022: Rp392.431)                   amounting to Rp Nil (2022: Rp392,431) were used as
           digunakan sebagai jaminan atas pinjaman yang diterima                 collateral to borrowings (see Note 16) and amounting to
           (lihat Catatan 16) dan sebesar Rp562.875 (2022:                       Rp562,875 (2022: Rp874,250) were used as collateral to
           Rp874.250) digunakan sebagai jaminan utang obligasi (lihat            bonds payable (see Note 18).
           Catatan 18).

           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                     losses provided is adequate to cover possible losses arising
           kerugian yang mungkin timbul akibat tidak tertagihnya                 from uncollectible consumer financing receivables.
           piutang pembiayaan konsumen.

           Lihat Catatan 36 untuk rincian saldo dan transaksi dengan             Refer to Note 36 for details of balances and transactions
           pihak berelasi.                                                       with related parties.

           Informasi mengenai klasifikasi dan nilai wajar piutang                 Information with respect to the classification and fair value
           pembiayaan konsumen diungkapkan pada Catatan 38.                       of consumer financing receivables is disclosed in Note 38.

           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                   Danamon Indonesia Tbk (see Note 36).
           36).




        * Tidak diaudit                                                                                                             *Unaudited
                                                                       58


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      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 569
                                          PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                          NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                      As of 31 December 2023 and 2022,
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)

   Pengambilalihan piutang pembiayaan                                  Take-over of financing receivables

   Pada tanggal 17 April 2023, Perseroan telah                        On 17 April 2023, the Company has signed the Portfolio
   menandatangani Perjanjian Transfer Portfolio dengan                Transfer Agreement with Standard Chartered Bank
   Standard Chartered Bank Indonesia (“SCBI”) untuk                   Indonesia (“SCBI”) to acquire SCBI's Conventional Retail
   mengakuisisi portfolio Pinjaman Ritel Konvensional SCBI            Loan portfolio that consists of Auto Loan with the agreed
   yang terdiri atas Kredit Kendaraan Bermotor dengan harga           purchase price is Rp61,432.
   beli yang disepakati sebesar Rp61.432.


6. PIUTANG PEMBIAYAAN MURABAHAH                                     6. MURABAHAH FINANCING RECEIVABLES

                                                      2023    -          2022   -

   Piutang pembiayaan murabahah - bruto                                                              Murabahah financing receivables - gross
      Pihak ketiga                                    16.159.859         12.417.249                                          Third parties
      Pihak berelasi                                         317                334                                       Related parties

                                                      16.160.176         12.417.583

   Marjin murabahah yang belum diakui                                                                           Unearned murabahah margin
     Pihak ketiga                                     (3.813.876)        (2.945.116)                                        Third parties
     Pihak berelasi                                          (23)               (20)                                      Related parties

                                                      (3.813.899)        (2.945.136)

                                                      12.346.277          9.472.447

   Dikurangi:                                                                                                                            Less:
   Bagian piutang pembiayaan murabahah yang                                                       Portion of murabahah financing receivables
      dibiayai pihak berelasi - neto                  (6.534.107)        (5.251.230)                         financed by related party - net

                                                       5.812.170          4.221.217

   Cadangan kerugian penurunan nilai                                                                         Allowance for impairment losses
     Pihak ketiga                                       (292.095)          (187.851)                                          Third parties
     Pihak berelasi                                          (13)                (9)                                        Related parties

                                                        (292.108)          (187.860)

   Piutang pembiayaan murabahah - neto                 5.520.062
                                                               1          4.033.357
                                                                                  1                    Murabahah financing receivables - net


   Pada tanggal 31 Desember 2023, piutang pembiayaan                  As of 31 December 2023, 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
   sebesar Rp325.824 (2022: Rp215.295) (lihat Catatan 2d.2).          to Rp325,824 (2022: Rp215,295) (see Note 2d.2).

   Rata-rata jangka waktu kontrak pembiayaan murabahah                The average period of murabahah financing contracts as of
   pada tanggal 31 Desember 2023 dan 2022 adalah sebagai              31 December 2023 and 2022 are as follows:
   berikut:

                                                      2023    -          2022   -

   Mobil                                         49 bulan/months    48 bulan/months                                                     Cars
   Sepeda motor                                  29 bulan/months    29 bulan/months                                              Motorcycles
   Barang durable                                12 bulan/months    12 bulan/months                                            Durable goods
   Lainnya                                       24 bulan/months    21 bulan/months                                                   Others




 * Tidak diaudit                                                                                                                *Unaudited
                                                             59


                                                                                                                                                 565
                                                                                      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 570
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                             As of 31 December 2023 and 2022,
       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)

           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
           kontraktualnya adalah sebagai berikut:                                  the contractual due dates are as follows:

                                                                 2023    -           2022    -

           < 1 tahun                                              6.956.085           5.454.204                                                 < 1 year
           1 - 2 tahun                                            4.680.746           3.654.751                                              1 - 2 years
           > 2 tahun                                              4.523.345           3.308.628                                               > 2 years

           Jumlah piutang pembiayaan murabahah - bruto           16.160.176
                                                                          1          12.417.583
                                                                                              1            Total murabahah financing receivables - gross


           Rata-rata tertimbang marjin efektif piutang pembiayaan                  The weighted average effective margin of murabahah
           murabahah per tahun pada tanggal 31 Desember 2023 dan                   financing receivables per annum as of 31 December 2023
           2022 adalah sebagai berikut:                                            and 2022 are as follows:

                                                                 2023    -           2022    -

           Mobil                                                17,39%              18,05%                                                        Cars
           Sepeda Motor                                         33,55%              34,10%                                                 Motorcycles
           Barang durable                                       61,87%              63,12%                                               Durable goods
           Lainnya                                              28,11%              31,96%                                                      Others

           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:

                                                                 2023    -           2022    -

           Lancar                                                12.912.647          10.209.853                                                 Current
           Dalam perhatian khusus                                 2.967.481           2.045.871                                         Special mention
           Kurang lancar                                            103.689              54.184                                           Substandard
           Diragukan                                                176.359             107.675                                                Doubtful

           Piutang pembiayaan murabahah - bruto                  16.160.176
                                                                          1          12.417.583
                                                                                              1                 Murabahah financing receivables - gross

           Pengelompokan piutang pembiayaan murabahah menurut                       Classification of murabahah financing receivables based on
           debitur disajikan pada Catatan 37.                                       debtor is presented in Note 37.

           Piutang pembiayaan murabahah bruto berdasarkan jenis                    Gross murabahah financing receivables based on financing
           obyek pembiayaan adalah sebagai berikut:                                object are as follows:

                                                                 2023    -           2022    -

            Mobil                                                 9.935.161            7.389.237                                                   Cars
            Sepeda motor                                          6.127.101            4.924.022                                            Motorcycles
            Barang durable                                           90.356               77.815                                          Durable goods
            Lainnya                                                   7.558               26.509                                                 Others

                                                                 16.160.176
                                                                          1           12.417.583
                                                                                               1


           Rincian marjin murabahah yang belum diakui adalah                       Details of unearned murabahah margin are as follows:
           sebagai berikut:

                                                                 2023        -        2022       -

            Pembiayaan sendiri                                    2.451.409            2.019.255                                           Self financing
            Dibiayai pihak berelasi                               1.362.490              925.881                              Financed by related parties

                                                                  3.813.899
                                                                          1            2.945.136
                                                                                               1




        * Tidak diaudit                                                                                                                    *Unaudited
                                                                         60


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      2023 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 2023 dan 2022,                                                     As of 31 December 2023 and 2022,
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)

   Perubahan cadangan kerugian penurunan nilai adalah                The movements of the allowance for impairment losses were
   sebagai berikut:                                                  as follows:

                                                     2023      -       2022    -

    Saldo pada awal tahun                                                                                     Balance at beginning of year
      Pihak ketiga                                      187.851           145.667                                          Third parties
      Pihak berelasi                                          9                 9                                       Related parties

                                                        187.860           145.676

    Penyisihan selama tahun berjalan                                                                              Provision during the year
      Pihak ketiga                                      413.208           227.253                                           Third parties
      Pihak berelasi                                          4               -                                          Related parties

                                                        413.212           227.253

                                                        601.072           372.929

    Penghapusan piutang                                                                                            Receivables written-off
      Pihak ketiga                                     (308.964)          (185.069)                                       Third parties

    Saldo pada akhir tahun                              292.108
                                                              1           187.860
                                                                                1                                   Balance at end of year


   Piutang pembiayaan      murabahah     dievaluasi   untuk          Murabahah financing receivables are evaluated                      for
   penurunan nilai atas dasar seperti yang dijelaskan pada           impairment on the basis described in Note 2h.1.
   Catatan 2h.1.

   Piutang pembiayaan murabahah yang telah direstrukturisasi         Restructured murabahah financing receivables as of
   pada tanggal 31 Desember 2023 sebesar Rp61.005 (2022:             31 December 2023 amounted to Rp61,005 (2022:
   Rp88.313).                                                        Rp88,313).

   Piutang    pembiayaan  murabahah    pada   tanggal                Murabahah financing receivables as of 31 December 2023
   31 Desember 2023 sebesar Rp23.000 (2022: Rp37.500)                amounting to Rp23,000 (2022: Rp37,500) were used as
   digunakan sebagai jaminan sukuk mudharabah (lihat                 collateral to mudharabah bonds (see Note 22).
   Catatan 22).

   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 36 untuk rincian saldo dan transaksi dengan         Refer to Note 36 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 38.                 murabahah financing receivables is disclosed in Note 38.

   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 36).          Danamon Indonesia Tbk (see Note 36).




 * Tidak diaudit                                                                                                             *Unaudited
                                                            61


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                                                                                   2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 572
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                             As of 31 December 2023 and 2022,
       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                                                  7. FINANCE LEASE RECEIVABLES

                                                                    2023   -           2022   -

            Konvensional                                             1.212.876            839.335                                         Conventional
            Syariah                                                    231.424             78.670                                              Sharia

            Piutang sewa pembiayaan                                  1.444.300
                                                                             1            918.005
                                                                                                1                           Finance leases receivables

            Konvensional:                                                                                                              Conventional:

                                                                   2023    -          2022    -

           Piutang sewa pembiayaan - bruto                           1.447.447          1.018.194                   Finance leases receivables - gross
           Nilai residu yang terjamin                                  455.335            321.966                           Guaranteed residual value
           Pendapatan sewa pembiayaan yang
              belum diakui                                            (184.084)          (133.602)                     Unearned finance lease income
           Simpanan jaminan                                           (455.335)          (321.966)                                  Security deposits

                                                                     1.263.363           884.592

           Cadangan kerugian penurunan nilai                           (50.487)           (45.257)                    Allowance for impairment losses

           Piutang sewa pembiayaan - neto                            1.212.876
                                                                             1           839.335
                                                                                               1                      Finance leases receivables - net

           Syariah:                                                                                                                            Sharia:

                                                                   2023    -          2022    -

           Aset IMBT                                                  330.547              97.991                                         Asset IMBT
           Akumulasi penyusutan                                       (88.840)            (17.130)                          Accumulated Depreciation
           Cadangan kerugian penurunan nilai                          (10.283)             (2.191)                    Allowance for impairment losses

           Aset IMBT - neto                                           231.424
                                                                            1             78.670
                                                                                               1                                      Asset IMBT - net

           Pada tanggal 31 Desember 2023, piutang sewa pembiayaan                   As of 31 December 2023, the gross finance lease
           bruto termasuk biaya transaksi yang terkait langsung dengan              receivables include transaction costs directly attributable to
           pemberian pembiayaan sewa sebesar Rp5.421 (2022:                         the origination of finance lease accounts amounting to
           Rp1.977) (lihat Catatan 2d.2).                                           Rp5,421 (2022: Rp1,977) (see Note 2d.2).

           Rata-rata jangka waktu kontrak sewa pembiayaan pada                      The average period of finance lease contracts as of
           tanggal 31 Desember 2023 dan 2022 adalah sebagai                         31 December 2023 and 2022 are as follows:
           berikut:

                                                                    2023   -           2022   -

            Mobil                                              40 bulan/months    39 bulan/months                                                Cars
            Sepeda motor                                       28 bulan/months    30 bulan/months                                          Motorcycles
            Lainnya                                            23 bulan/months    24 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:

                                                                    2023   -           2022   -

            < 1 tahun                                                  919.658            517.865                                               < 1 year
            1 - 2 tahun                                                509.221            397.763                                            1 - 2 years
            > 2 tahun                                                  260.275            183.427                                             > 2 years

            Jumlah piutang sewa pembiayaan - bruto                   1.689.154
                                                                             1          1.099.055
                                                                                                1                Total finance lease receivables - gross




        * Tidak diaudit                                                                                                                   *Unaudited
                                                                           62


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                                       PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                             NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                         As of 31 December 2023 and 2022,
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)

   Rata-rata tertimbang tingkat suku bunga efektif piutang               The weighted average effective interest rates of finance
   sewa pembiayaan (konvensional) per tahun pada tanggal                 lease receivables (conventional) per annum as of
   31 Desember 2023 dan 2022 adalah sebagai berikut:                     31 December 2023 and 2022 are as follows:

                                                     2023      -           2022     -

    Mobil                                           11,33%                12,61%                                                         Cars
    Sepeda Motor                                    25,56%                24,16%                                                  Motorcycles
    Alat berat dan lainnya                          14,07%                13,45%                                    Heavy equipment and others

   Pengelompokan piutang sewa pembiayaan bruto menurut                   The breakdown of gross finance lease receivables based on
   jumlah hari tunggakan adalah sebagai berikut:                         overdue days are as follows:

                                                     2023      -           2022      -

    Lancar                                             1.527.941            1.052.943                                                    Current
    Dalam perhatian khusus                               156.096               45.532                                            Special mention
    Kurang lancar                                          2.336                  437                                              Substandard
    Diragukan                                              2.781                  143                                                   Doubtful

    Piutang sewa pembiayaan - bruto                    1.689.154
                                                               1            1.099.055
                                                                                    1                           Finance lease receivables - gross


   Piutang sewa pembiayaan bruto berdasarkan jenis obyek                 Gross finance lease receivables based on financing object
   pembiayaan adalah sebagai berikut:                                    are as follows:

                                                     2023      -           2022      -

    Mobil                                               635.397               500.041                                                      Cars
    Sepeda motor                                          2.326                 3.336                                               Motorcycles
    Alat berat                                          464.859               347.688                                           Heavy equipment
    Lainnya                                             586.572               247.990                                                    Others

                                                       1.689.154
                                                               1            1.099.055
                                                                                    1


   Perubahan cadangan kerugian penurunan nilai adalah                   The movements of the allowance for impairment losses were
   sebagai berikut:                                                     as follows:

                                                     2023      -           2022      -

    Saldo pada awal tahun                                47.448                11.707                                Balance at beginning of year

    Penyisihan selama tahun berjalan                     19.256                37.633                                   Provision during the year

                                                         66.704                49.340

    Penghapusan piutang                                     (5.934)               (1.892)                                 Receivables written-off

    Saldo pada akhir tahun                               60.770
                                                              1                47.448
                                                                                    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 2023 sebesar Rp5.859 (2022:                       2023 amounted to Rp5,859 (2022: Rp746).
   Rp746).

   Pada saat perjanjian sewa pembiayaan dimulai, lessee                  At the time of execution of the finance lease agreements,
   memberikan simpanan jaminan. Simpanan jaminan ini akan                the lessees pay security deposits. The security deposits are
   digunakan sebagai pembayaran pada akhir masa sewa                     used as the final installment at the end of the finance lease
   pembiayaan, bila hak opsi dilaksanakan lessee. Apabila                period, if the lessees exercise the option to purchase the
   lessee tidak melaksanakan hak opsinya untuk membeli aset              leased asset. If the lessees do not exercise the purchase
   sewa pembiayaan tersebut maka simpanan jaminan                        option, the security deposit will be returned to the lessees as
   dikembalikan kepada lessee sepanjang memenuhi                         long as it meets the conditions in the finance lease
   ketentuan dalam perjanjian sewa pembiayaan.                           agreements.

 * Tidak diaudit                                                                                                                   *Unaudited
                                                             63


                                                                                                                                                    569
                                                                                         2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 574
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                            NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                        As of 31 December 2023 and 2022,
       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)

            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
            kerugian yang mungkin timbul akibat tidak tertagihnya                 arising 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
            pembiayaan diungkapkan pada Catatan 38.                               of finance lease receivables is disclosed in Note 38.


      8. BEBAN DIBAYAR DIMUKA                                                  8. PREPAID EXPENSES

                                                                 2023     -        2022   -

            Pihak ketiga                                                                                                             Third parties
               Sewa                                                 31.954             29.074                                             Rent
               Renovasi bangunan                                    28.750             35.089                              Building renovation
               Tunjangan karyawan                                    4.865              6.669                          Employees’ allowances
               Emisi sukuk mudharabah                                2.386                693                      Mudharabah bonds issuance
               Lain-lain                                            36.205             20.708                                           Others
                                                                   104.160             92.233

            Pihak berelasi                                                                                                           Related party
               Premi asuransi kesehatan, aset tetap                                                                Health, fixed asset and other
                 dan lainnya                                        38.904             36.372                             insurance premium

                                                                   143.064
                                                                         1            128.605
                                                                                            1

           Lihat Catatan 36 untuk rincian saldo dan transaksi dengan             Refer to Note 36 for details of balances and transactions
           pihak berelasi.                                                       with related parties.


      9. PIUTANG LAIN-LAIN                                                     9. OTHER RECEIVABLES

                                                                 2023     -        2022   -

            Pihak ketiga                                                                                                              Third parties
               Piutang agen pembayaran                             137.909             88.420                      Payment channel receivables
               Piutang karyawan                                     89.120             67.397                             Employee receivables
               Piutang klaim asuransi                               15.018             18.064                       Insurance claims receivable
               Piutang komisi asuransi                               7.796             10.270                 Insurance commission receivables
               Lain-lain - neto                                     24.066             21.046                                     Others - net

                                                                   273.909            205.197
            Pihak berelasi                                                                                                        Related parties
               Piutang komisi asuransi                              53.019             50.882                 Insurance commission receivables
               Piutang karyawan                                     14.133             12.142                             Employee receivables

                                                                    67.152             63.024

                                                                   341.061            268.221


           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 2023 amounting to Rp51 (2022: Rp994) is
           2023 sebesar Rp51 (2022: Rp994) 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 36 untuk rincian saldo dan transaksi dengan             Refer to Note 36 for details of balances and transactions
           pihak berelasi.                                                       with related parties.


        * Tidak diaudit                                                                                                              *Unaudited
                                                                          64


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      2023 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 2023 dan 2022,                                                            As of 31 December 2023 and 2022,
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 (lanjutan)                                          9. OTHER RECEIVABLES (continued)

   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 38.                                    insurance commission receivables are disclosed in Note 38.


10. ASET/LIABILITAS DERIVATIF                                            10. DERIVATIVE ASSETS/LIABILITIES

                                                          2023     -          2022     -

   Aset derivatif                                                                                                            Derivative assets
     Pihak ketiga                                                                                                               Third parties
        PT Bank Maybank Indonesia Tbk                            1.006             2.518                   PT Bank Maybank Indonesia Tbk
        PT Bank UOB Indonesia                                      -              16.306                          PT Bank UOB Indonesia
        PT Bank BNP Paribas Indonesia                              -              10.739                   PT Bank BNP Paribas Indonesia
        PT Bank CIMB Niaga Tbk                                     -               8.533                         PT Bank CIMB Niaga Tbk
        PT Bank DBS Indonesia                                      -               2.788                           PT Bank DBS Indonesia

                                                                 1.006
                                                                   --             40.884
                                                                                     --

   Liabilitas derivatif                                                                                                    Derivative liabilities
      Pihak ketiga                                                                                                              Third parties
         PT Bank OCBC NISP Tbk                                     -                 5.693                        PT Bank OCBC NISP Tbk

                                                                   -                 5.693
                                                                                       --
                                                                   -


    Pada tanggal 31 Desember 2023, Perseroan mempunyai                      As of 31 December 2023, 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                      Bank Maybank Indonesia Tbk.
    Tbk.

    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                  exchange rates and interest rates on borrowing.
    atas 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                   designated as hedging instruments that effectively offset the
    secara efektif menghapus variabilitas arus kas dari pinjaman            variability of cash flows associated with the borrowings are
    terkait 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
                                                                  65


                                                                                                                                                    571
                                                                                           2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 576
                               572
                                                                                                                        PT ADIRA DINAMIKA MULTI FINANCE Tbk

                                                          CATATAN ATAS LAPORAN KEUANGAN                                                                                                     NOTES TO THE FINANCIAL STATEMENTS
                                                          Pada tanggal 31 Desember 2023 dan 2022,                                                                                                 As of 31 December 2023 and 2022,
                                                          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 2023 dan              The details of these contracts as of 31 December 2023 and 2022 are as follows:
                                                              2022 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                2023              2022               2023                  2022




2023 Annual Report PT Adira Dinamika Multi Finance Tbk
                                                                Cross currency and interest rate swap
                                                                                                                         26 Juni/                26 Juni/
                                                                PT Bank BNP Paribas Indonesia       USD 30.000.000      June 2020               June 2023                 -            USD 5.000.000                     -                 6.258

                                                                                                                          9 Juli/                10 Juli/
                                                                PT Bank BNP Paribas Indonesia       USD 20.000.000      July 2020               July 2023                 -            USD 5.000.000                     -                 4.481

                                                                                                                         6 April/                6 April/
                                                                PT Bank OCBC NISP Tbk               USD 35.000.000      April 2020              April 2023                -            USD 5.833.333                     -              (5.693)

                                                                                                                         29 Mei/                 30 Mei/
                                                                PT Bank CIMB Niaga Tbk              USD 30.000.000      May 2020                May 2023                  -            USD 5.000.000                     -                 3.119

                                                                                                                          9 Juli/                10 Juli/
                                                                PT Bank CIMB Niaga Tbk              USD 25.000.000      July 2020               July 2023                 -            USD 6.250.000                     -                 5.414

                                                                PT Bank Maybank Indonesia                                28 Mei/                 30 Mei/
                                                                Tbk                                 USD 25.000.000      May 2020                May 2023                  -            USD 4.166.667                     -                 2.518

                                                                PT Bank Maybank Indonesia                              12 Desember/           11 Desember/
                                                                Tbk                               JPY 2.160.000.000   December 2023          December 2026        JPY 2.160.000.000          -                       1.006                     -

                                                                                                                        11 Maret/               10 Maret/
                                                                PT Bank UOB Indonesia               USD 35.000.000     March 2020              March 2023                 -            USD 2.916.667                     -                 4.059

                                                                                                                       19 Februari/            17 Februari/
                                                                PT Bank UOB Indonesia               USD 30.000.000    February 2020           February 2023               -            USD 2.500.000                     -                 4.757

                                                                                                                          9 Juli/                10 Juli/
                                                                PT Bank UOB Indonesia               USD 25.000.000      July 2020               July 2023                 -            USD 6.250.000                     -                 5.477

                                                                                                                         28 Mei/                 30 Mei/
                                                                PT Bank UOB Indonesia               USD 20.000.000      May 2020                May 2023                  -            USD 3.333.333                     -                 2.013



                                                         * Tidak diaudit                                                                                                                                                           *Unaudited
                                                                                                                                                66
Page 577
                                                                                                                       PT ADIRA DINAMIKA MULTI FINANCE Tbk

                                                          CATATAN ATAS LAPORAN KEUANGAN                                                                                                 NOTES TO THE FINANCIAL STATEMENTS
                                                          Pada tanggal 31 Desember 2023 dan 2022,                                                                                             As of 31 December 2023 and 2022,
                                                          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 2023 dan             The details of these contracts as of 31 December 2023 and 2022 are as follows:
                                                              2022 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              2023              2022            2023                  2022

                                                                Cross currency and interest rate swap
                                                                                                                        29 Mei/                 30 Mei/
                                                                PT Bank DBS Indonesia               USD 25.000.000     May 2020                May 2023                 -           USD 4.166.667                  -                 2.788

                                                                                                                                                                                                               1.006               35.191




                                                         * Tidak diaudit                                                                                                                                                     *Unaudited
                                                                                                                                               67




2023 Annual Report PT Adira Dinamika Multi Finance Tbk
                               573
Page 578
                                                       PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                   NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                               As of 31 December 2023 and 2022,
       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 2023                           of the derivative instruments as of 31 December 2023
            sebesar Rp748 (2022: Rp3.383) disajikan sebagai                             amounting to Rp748 (2022: Rp3,383) 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 2023 dan 2022, jumlah yang telah                                 In 2023 and 2022, the total amount which had been
            direklasifikasi dari ekuitas ke laporan laba rugi tahun                     reclassified from equity to the current year statement of profit
            berjalan adalah sebagai berikut:                                            or loss are as follows:

                                                                  2023      -             2022   -

            Jumlah yang telah direklasifikasi dari ekuitas                                                    The amount had been reclassified from equity
              ke laba selisih kurs-bersih                            (17.010)                146.315                     to net profit on foreign exchange
            Jumlah yang telah direklasifikasi dari ekuitas                                                    The amount had been reclassified from equity
              ke beban bunga dan keuangan                                (5.618)            (122.751)          to interest expense and financing charges

                                                                     (22.628)
                                                                         -                    23.564
                                                                                                 -


            Jumlah laba rugi selisih kurs yang direklasifikasi dari                     The foreign exchange gain or loss reclassified from equity is
            ekuitas dikompensasikan di laporan laba rugi terhadap laba                  offset against the foreign exchange gain or loss from related
            rugi 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

            PT Home Credit Indonesia                                                     PT Home Credit Indonesia

            Pada tanggal 2 Oktober 2023, Perseroan melakukan                            On 2 October 2023, the Company invested in PT Home
            penyertaan pada PT Home Credit Indonesia ("HCI")                            Credit Indonesia ("HCI") with purchase price of
            dengan harga beli sebesar EUR23.163.839 (nilai penuh)                       EUR23,163,839 (full amount) or equivalent to Rp380,397
            atau setara dengan Rp380.397 yang mewakili 9,83%                            which represents 9.83% (nine point eighty three percent) of
            (sembilan koma delapan puluh tiga persen) dari modal                        the issued and paid up capital of HCI. As of 31 December
            ditempatkan dan disetor HCI. Pada tanggal 31 Desember                       2023, the carrying value of investment in shares on PT
            2023, nilai tercatat investasi dalam saham pada PT Home                     Home Credit Indonesia amounting to Rp386,360.
            Credit Indonesia sebesar Rp386.360.

            PT Adira Quantum Multifinance                                                PT Adira Quantum Multifinance

            Pada tanggal 31 Desember 2022, persentase kepemilikan                       As of 31 December 2022, the percentage ownership interest
            saham pada PT Adira Quantum Multifinance adalah                             in PT Adira Quantum Multifinance is 1% with the carrying
            sebesar 1% dengan nilai tercatat sebesar Rp650.                             value of Rp650.

            Pada tahun 2017, PT Adira Quantum Multifinance telah                        In 2017, PT Adira Quantum Multifinance has terminated its
            menghentikan kegiatan operasional dan dalam proses                          operation and in the liquidation process, based on the
            dilikuidasi, berdasarkan RUPSLB PT Adira Quantum                            EGMS of PT Adira Quantum Multifinance as stipulated in
            Multifinance yang dituangkan dalam Akta Pernyataan                          Deed of Shareholders Resolution No.126 dated 22 August
            Keputusan Pemegang Saham No.126 tanggal 22 Agustus                          2017 by Hasbullah Abdul Rasyid, S.H., M.Kn., Notary in
            2017 yang dibuat di hadapan Hasbullah Abdul Rasyid,                         Jakarta. The implementation of the assets and obligation
            S.H., M.Kn., Notaris di Jakarta. Pelaksanaan penyelesaian                   settlement concerning the dissolution and liquidation process
            harta kekayaan dan kewajiban sehubungan dengan proses                       of PT Adira Quantum Multifinance has been completed as
            pembubaran dan likuidasi PT Adira Quantum Multifinance                      stipulated in the Deed of Shareholders Resolution No. 17
            telah selesai dilakukan yang dituangkan dalam Akta                          dated 4 April 2023 made before Jimmy Tanal, S.H., M.Kn.,
            Pernyataan Keputusan Pemegang Saham No. 17 tanggal 4                        Notary in South Jakarta. Based on the liquidation process,
            April 2023 yang dibuat dihadapan Jimmy Tanal, S.H.,                         the Company received amounted to Rp1,441.
            M.Kn., Notaris di Jakarta Selatan. Atas proses likuidasi
            tersebut, Perseroan menerima sebesar Rp1.441.
        * Tidak diaudit                                                                                                                     *Unaudited
                                                                                68


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                                       PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                   NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                               As of 31 December 2023 and 2022,
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)

    Lihat Catatan 36 untuk rincian saldo dan transaksi dengan                    Refer to Note 36 for details of balances and transactions
    pihak berelasi.                                                              with related parties.

    Informasi mengenai klasifikasi dan nilai wajar investasi                     Information with respect to the classification and fair value of
    dalam saham diungkapkan pada Catatan 38.                                     investment in shares is disclosed in Note 38.


12. ASET TETAP                                                             12. FIXED ASSETS

                                                                       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
                                        -                                                                        229.704
                                                                                                                     -                  Net book value


                                                                       2022                                               1
                               Saldo awal/
                               Beginning        Penambahan/       Pelepasan/        Reklasifikasi/       Saldo akhir/
                                balance -         Additions -     Disposals -      Reclassifications
                                                                                                   -    Ending balance-


   Harga perolehan                                                                                                                     Acquisition cost
     Tanah                           72.292                -               (242)                  -               72.050                          Land
     Bangunan                        44.546                -                -                     -               44.546                      Buildings
     Perabotan, perlengkapan                                                                                                    Furniture, fixtures and
       dan peralatan kantor         656.774             24.271          (33.046)                  -              647.999          office equipment
     Kendaraan bermotor              50.703              1.300          (50.478)                  -                1.525                Motor vehicles
                                    824.315             25.571          (83.766)                  -              766.120

   Akumulasi penyusutan                                                                                                       Accumulated depreciation
     Bangunan                        (30.131)           (2.143)             -                     -              (32.274)                     Buildings
     Perabotan, perlengkapan                                                                                                    Furniture, fixtures and
       dan peralatan kantor         (559.476)          (45.098)         32.737                    -             (571.837)         office equipment
     Kendaraan bermotor              (25.311)              (25)         25.090                    -                 (246)               Motor vehicles
                                    (614.918)          (47.266)         57.827                    -             (604.357)

   Nilai buku neto                  209.397
                                          1                                                                      161.763
                                                                                                                       1                Net book value


    Seluruh aset tetap Perseroan merupakan aset kepemilikan                     All of the Company’s fixed assets are direct ownership
    langsung.                                                                   assets.



 * Tidak diaudit                                                                                                                          *Unaudited
                                                                      69


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Page 580
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                             As of 31 December 2023 and 2022,
       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. ASET TETAP (lanjutan)                                                   12. FIXED ASSETS (continued)

            Hak atas tanah berupa sertifikat Hak Guna Bangunan                       The land rights are in the form of certificate of Hak Guna
            (HGB) dengan jangka waktu masa penggunaan akan                           Bangunan (HGB), which will be due from 2025 to 2044.
            berakhir antara tahun 2025 sampai dengan tahun 2044.                     Management believes that the land rights can be renewed or
            Manajemen berpendapat bahwa hak kepemilikan atas                         extended upon expiration.
            tanah tersebut dapat diperbaharui atau diperpanjang pada
            saat jatuh tempo.

            Rincian keuntungan atas pelepasan aset tetap adalah                       Details of gain on disposal of fixed assets are as follows:
            sebagai berikut:

                                                                 2023     -             2022     -

             Hasil pelepasan aset tetap                                  450                 31.217               Proceeds from disposal of fixed assets
             Nilai buku aset tetap                                      (645)               (25.939)                          Book value of fixed assets

             Laba/(rugi) atas pelepasan aset tetap                      (195)
                                                                           1                   5.278
                                                                                                   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 2023, aset tetap, kecuali tanah,                 As of 31 December 2023, 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 Rp149,395
            sejumlah Rp149.395 (2022: Rp187.754). Manajemen                           (2022: Rp187,754). Management believes that the coverage
            berpendapat bahwa nilai pertanggungan tersebut sudah                      is adequate to cover possible losses from such risks.
            memadai untuk menutupi kemungkinan kerugian atas aset
            yang dipertanggungkan.

            Pada tanggal 31 Desember 2023, aset tetap dengan harga                    As of 31 December 2023, fixed assets with acquisition cost
            perolehan sebesar Rp498.260 (2022: Rp440.121) telah                       amounting to Rp498,260 (2022: Rp440,121) 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 2023 dan 2022.                                                31 December 2023 and 2022.

            Tidak ada beban bunga pinjaman yang dikapitalisasi                        There were no interest expenses from borrowings which
            sebagai aset tetap pada tahun 2023 dan 2022.                              were capitalised to fixed assets in 2023 and 2022.

            Berdasarkan evaluasi manajemen Perseroan, tidak                           Based on management’s assessment, there are no events
            terdapat kejadian atau perubahan keadaan yang                             or changes in circumstances which may indicate an
            mengindikasikan adanya penurunan nilai aset tetap                         impairment in value of fixed assets as of 31 December 2023
            Perseroan pada tanggal 31 Desember 2023 dan 2022.                         and 2022.

            Estimasi nilai wajar aset tetap Perseroan (tanah dan                      The estimated fair value of the Company’s fixed assets (land
            bangunan berdasarkan nilai jual objek pajak) pada tanggal                 and building based on tax object sale value) as of
            31 Desember 2023 sebesar              Rp177.970 (2022:                    31 December 2023 amounted Rp177,970 (2022:
            Rp170.211).                                                               Rp170,211).

            Pada tanggal 31 Desember 2023, persentase nilai tercatat                  As of 31 December 2023 the percentage of carrying amount
            bangunan dalam penyelesaian terhadap estimasi nilai                       of building in progress to the estimated contract value is
            kontrak adalah 31,30% dan diperkirakan akan selesai pada                  31.30% and estimated to be completed in 2024.
            tahun 2024.

            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
                                                                              70


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Page 581
                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                             As of 31 December 2023 and 2022,
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 HAK GUNA                                                       13. 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 6 bulan - 10 tahun.                     data centre. The lease term ranging from 6 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 33).
   Catatan 33).

   Nilai tercatat aset hak guna pada tanggal 31 Desember                     The carrying amount of right-of-use assets                     as      of
   2023 dan 2022 adalah sebagai berikut:                                     31 December 2023 and 2022 are as follows:

                                                                      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


                                                                      2022                                        1
                                     Saldo awal/
                                     Beginning        Penambahan/            Pelepasan/          Saldo akhir/
                                      balance -         Additions -          Disposals -        Ending balance-


   Harga perolehan                                                                                                                 Acquisition cost
     Bangunan                              436.432             70.277              (60.816)              445.893                       Buildings
     Data centre                            20.935              8.262               (6.207)               22.990                     Data centre
                                           457.367             78.539              (67.023)              468.883

   Akumulasi penyusutan                                                                                                  Accumulated depreciation
     Bangunan                             (154.399)           (92.520)              60.816              (186.103)                     Buildings
     Data centre                           (13.372)            (6.453)               6.207               (13.618)                   Data centre
                                          (167.771)           (98.973)              67.023              (199.721)

   Nilai buku neto                         289.596
                                               -                                                         269.162
                                                                                                               1                     Net book value


   Jumlah yang diakui pada laba rugi pada tahun 2023 dan                     The amounts recognised in profit or loss for 2023 and 2022
   2022 yang timbul dari sewa adalah beban penyusutan aset                   arising from the lease are depreciation of right-of-use assets
   hak guna yang dicatat sebagai beban umum dan                              expenses which are recorded as general and administrative
   administrasi (lihat Catatan 33); dan beban bunga atas                     expenses (see Note 33); and interest expense on the lease
   liabilitas sewa yang dicatat sebagai beban bunga dan                      liabilities which is recorded as interest expense and financing
   keuangan (lihat Catatan 32).                                              charges (see Note 32).




 * Tidak diaudit                                                                                                                     *Unaudited
                                                                  71


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                                                                                           2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 582
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                               NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                           As of 31 December 2023 and 2022,
       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 TAK BERWUJUD                                                                 14. INTANGIBLE ASSETS

                                                                                           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


                                                                                           2022                                               1
                                              Saldo awal/
                                              Beginning        Penambahan/           Pelepasan/       Reklasifikasi/         Saldo akhir/
                                               balance -         Additions -         Disposals -     Reclassifications
                                                                                                                     -      Ending balance-


            Harga perolehan                                                                                                                               Acquisition cost
              Perangkat lunak                       486.369             5.705                    -                7.261              499.335                   Software
              Perangkat lunak dalam                                                                                                                      Software under
                penyelesaian                          7.213            15.542                    -                (7.261)             15.494             development
              Perpanjangan hak
                atas tanah                            1.688               -                      -                   -                 1.688      Extension of land rights

                                                    495.270            21.247                    -                   -               516.517


            Akumulasi                                                                                                                                        Accumulated
              amortisasi                                                                                                                                    amortisation
              Perangkat lunak                      (325.219)          (61.735)                   -                   -              (386.954)                  Software
              Perpanjangan hak
                atas tanah                             (752)              (85)                   -                   -                   (837)    Extension of land rights

                                                   (325.971)          (61.820)                   -                   -              (387.791)


            Nilai buku neto                         169.299
                                                          1                                                                          128.726
                                                                                                                                           1                Net book value



      15. ASET LAIN-LAIN                                                                        15. OTHER ASSETS

                                                                              2023     -             2022    -

            Uang jaminan                                                         13.881                  13.881                                          Security deposits
            Uang muka                                                             9.162                   1.339                                         Advance payments

                                                                                 23.043
                                                                                      1                  15.220
                                                                                                              1




        * Tidak diaudit                                                                                                                                       *Unaudited
                                                                                           72


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Page 583
                                              PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                              NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                          As of 31 December 2023 and 2022,
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 LAIN-LAIN (lanjutan)                                            15. 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.


16. PINJAMAN YANG DITERIMA                                            16. BORROWINGS

                                                         2023   -             2022   -

    Pihak ketiga                                                                                                                Third parties
       Rupiah                                                                                                                       Rupiah
       PT Bank Pan Indonesia Tbk                          1.931.525              773.191                        PT Bank Pan Indonesia Tbk
       PT Bank Mandiri (Persero) Tbk                      1.727.299              941.699                     PT Bank Mandiri (Persero) Tbk
       PT Bank Maybank Indonesia Tbk                      1.551.605                  -                      PT Bank Maybank Indonesia Tbk
       PT Bank Central Asia Tbk                           1.064.698              175.000                          PT Bank Central Asia Tbk
       PT Bank BCA Syariah                                  233.333                  -                               PT Bank BCA Syariah
       PT Bank Pembangunan Daerah Jawa Barat                                                       PT Bank Pembangunan Daerah Jawa Barat
         dan Banten Tbk                                    181.623                   -                                  dan Banten Tbk
       PT Bank UOB Indonesia                                75.000               487.500                           PT Bank UOB Indonesia
       PT Bank Muamalat Indonesia Tbk                       75.000                   -                     PT Bank Muamalat Indonesia Tbk
       PT Bank DBS Indonesia                                91.458                   -                              PT Bank DBS Indonesia

                                                          6.931.541            2.377.390

       Dolar Amerika Serikat                                                                                              United States Dollar
       BNP Paribas (Singapore ) - Sindikasi                     -                784.861                 BNP Paribas (Singapore) - Syndicated

                                                          6.931.541            3.162.251

    Pihak berelasi                                                                                                            Related parties
       Rupiah                                                                                                                       Rupiah
       MUFG Bank, Ltd. (Jakarta)                          1.154.167            1.265.417                          MUFG Bank, Ltd. (Jakarta)
       PT Bank Danamon Indonesia Tbk                        992.083              645.416                     PT Bank Danamon Indonesia Tbk

                                                          2.146.250            1.910.833

       Yen Jepang                                                                                                             Japanese Yen
       MUFG Bank, Ltd. (Singapura)                         235.181                   -                           MUFG Bank, Ltd. (Singapore)

                                                          2.381.431            1.910.833

                                                          9.312.972
                                                                  1            5.073.084
                                                                                       1


    Pada tanggal 31 Desember 2023, pinjaman yang diterima                   As of 31 December 2023, the borrowings include transaction
    termasuk beban transaksi yang terkait langsung dengan                   costs directly attributable to the origination of borrowings
    pinjaman yang diterima masing-masing sebesar Rp7.070                    amounting to Rp7,070 (2022: Rp2,436) (see Note 2d.2).
    (2022: Rp2.436) (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 2023 was 6.97% (2022:
    2023 adalah 6,97% (2022: 6,09%).                                        6.09%).




 * Tidak diaudit                                                                                                                   *Unaudited
                                                                    73


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Page 584
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                     NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                 As of 31 December 2023 and 2022,
       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. PINJAMAN YANG DITERIMA (lanjutan)                                         16. 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             2023            2022        Principal installment

           PT Bank Mandiri                                      29 September/      30 Juni/                                             Setiap satu bulan sekali/
           (Persero) Tbk             I               2.000.000 September 2023     June 2026         4,80% - 7,22%   4,80% - 6,80%                  Monthly basis
                                                                29 September/      9 April/                                             Setiap satu bulan sekali/
                                     II              2.000.000 September 2023     April 2028        6,50% - 7,20%         -                        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%              -                     Monthly basis
                                                                   23 Juni/        23 Maret/                                         Setiap satu bulan sekali/
                                     II              1.000.000   June 2023        March 2027        6,50% - 7,25%         -                     Monthly basis
                                                                                                                                    Pembayaran penuh pada
                                                                   23 Juni/        23 Juni/                                           saat jatuh tempo/Bullet
                                     III               250.000    June 2023       June 2024         6,00% - 6,20%         -         payment on maturity date

                                                                                                                                    Pembayaran penuh pada
           Citibank, N.A.,                                         29 Mei/       9 Februari/                                          saat jatuh tempo/Bullet
           Indonesia                 I                 600.000    May 2019      February 2024             -               -         payment on maturity date

                                                                                                                                    Pembayaran penuh pada
           PT Bank Central Asia                                 22 September/      14 Maret/                                          saat jatuh tempo/Bullet
           Tbk                       I                 500.000 September 2023     March 2024        6,00% - 6,40%   4,30% - 6,00%   payment on maturity date
                                                                 5 September/      20 April/                                         Setiap satu bulan sekali/
                                     II              1.000.000 September 2022     April 2026        7,16% - 7,19%         -                     Monthly basis
                                                                22 September/       12 Juni/                                         Setiap satu bulan sekali/
                                     III             1.000.000 September 2023     June 2027            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%         -                       Monthly basis

                                                                                                                                    Pembayaran penuh pada
           PT Bank Danamon                                      6 November/       31 Januari/                                         saat jatuh tempo/Bullet
           Indonesia Tbk              I                450.000 November 2023     January 2024       6,00% - 6,45%   4,15% - 6,10%   payment on maturity date
                                                                6 November/       31 Januari/                                        Setiap satu bulan sekali/
                                     II                        November 2023     January 2027       4,90% - 7,35%   4,90% - 5,95%               Monthly basis
                                                     1.050.000
                                                                6 November/       31 Januari/                                        Setiap satu bulan sekali/
                                     III                       November 2023     January 2027             -               -                     Monthly basis

           BNP Paribas
           (Singapore) –                                          17 Januari/      17 Juli/                                             Setiap tiga bulan sekali/
           Sindikasi/Syndicated      I        USD 300.000.000    January 2020     July 2023         4,64% - 6,11%   1,02% - 5,64%                Quarterly basis

                                                                                                                                    Pembayaran penuh pada
           MUFG Bank, Ltd.                                         30 Juni/      30 Desember/                                         saat jatuh tempo/Bullet
           (Jakarta)                 I                 500.000   June 2023      December 2024       3,90% - 6,15%   3,90% - 4,56%   payment on maturity date
                                                                   21 Juni/          3 Mei/                                          Setiap satu bulan sekali/
                                     II                500.000   June 2023         May 2024         4,00% - 4,25%   4,00% - 4,25%               Monthly basis
                                                                   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 satu bulan sekali/
                                     IV                500.000 December 2022      June 2024            6,98%              -                     Monthly basis
                                                                23 Desember/        23 Juni/                                         Setiap tiga bulan sekali/
                                     V                 500.000 December 2022      June 2026         7,25% - 7,30%         -                   Quarterly basis
                                                                   20 Juli/       20 Januari/                                        Setiap satu bulan sekali/
                                     VI                200.000    July 2023      January 2025          6,60%              -                     Monthly basis

                                              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          0,72%              -                      Quarterly basis




        * Tidak diaudit                                                                                                                          *Unaudited
                                                                                  74


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                                           PT ADIRA DINAMIKA MULTI FINANCE Tbk

 CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO THE FINANCIAL STATEMENTS
 Pada tanggal 31 Desember 2023 dan 2022,                                                             As of 31 December 2023 and 2022,
 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. PINJAMAN YANG DITERIMA (lanjutan)                                    16. 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             2023              2022          Principal installment

   PT Bank UOB                                          14 Juni/      16 September/                                             Setiap tiga bulan sekali/
   Indonesia                I               500.000   June 2022      September 2023       4,95% - 5,10%    4,90% - 5,10%                 Quarterly basis
                                                     19 Desember/        19 Juni/                                               Setiap tiga bulan sekali/
                            II              500.000 December 2022       June 2024         6,50% - 6,60%        6,50%                     Quarterly basis

   PT Bank Pan                                      14 November/      14 November/                                             Setiap satu bulan sekali/
   Indonesia Tbk            I             1.000.000 November 2022    November 2026        6,30% - 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%                -                       Monthly basis
                                                      27 Maret/         27 Maret/                                              Setiap satu bulan sekali/
                            III           1.000.000 March 2023         March 2027         6,30% - 7,10%           -                       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% - 6,65%           -                       Monthly basis

   PT Bank DBS                                       4 September/   4 September/                                                Setiap tiga bulan sekali/
   Indonesia                I               300.000 September 2023 September 2027            6,80%                -                      Quarterly basis

   PT Bank Muamalat                                   30 Agustus/      28 Februari/                                            Setiap satu bulan sekali/
   Indonesia Tbk            I               200.000   August 2023     February 2027          6,35%                -                       Monthly basis

                                                                                                                              Pembayaran penuh pada
   PT Bank CTBC                                      15 Desember/     15 Desember/                                              saat jatuh tempo/Bullet
   Indonesia                I               175.000 December 2023    December 2024              -                 -           payment on maturity date

    Untuk pinjaman sindikasi BNP Paribas (Singapore),                             For BNP Paribas (Singapore) syndicated borrowing,
    Australia and New Zealand Banking Group Limited, DBS                          Australia and New Zealand Banking Group Limited, DBS
    Bank Ltd., Maybank Kim Eng Securities PTE Ltd., MUFG                          Bank Ltd., Maybank Kim Eng Securities PTE Ltd., MUFG
    Bank Ltd. dan United Overseas Bank Limited bertindak                          Bank Ltd. and United Overseas Bank Limited acted as
    sebagai mandated lead arrangers dan bookrunners, BNP                          mandated lead arrangers and bookrunners, BNP Paribas
    Paribas (Singapore) sebagai agent dan PT Bank BNP                             (Singapore) acted as agent dan PT Bank BNP Paribas
    Paribas Indonesia bertindak sebagai security agent.                           Indonesia acted as security agent. Australia and New
    Australia and New Zealand Banking Group Limited, Bank of                      Zealand Banking Group Limited, Bank of Baroda
    Baroda (Singapore), Bank of China Limited (Singapore),                        (Singapore), Bank of China Limited (Singapore), Bank of
    Bank of Taiwan (Singapore), The Chugoku Bank, Ltd. (Hong                      Taiwan (Singapore), The Chugoku Bank, Ltd. (Hong Kong),
    Kong), Chang Hwa Commercial Bank, Ltd. (Singapore),                           Chang Hwa Commercial Bank, Ltd. (Singapore), CTBC Bank
    CTBC Bank Co., Ltd., DBS Bank Ltd., Far Eastern                               Co., Ltd., DBS Bank Ltd., Far Eastern International Bank,
    International Bank, Ltd, First Commercial Bank, The Gunma                     Ltd, First Commercial Bank, The Gunma Bank, Ltd., Hua
    Bank, Ltd., Hua Nan Commercial Bank, Ltd., Hua Nan                            Nan Commercial Bank, Ltd., Hua Nan Commercial Bank,
    Commercial Bank, Ltd. (Singapore), Land Bank of Taiwan,                       Ltd. (Singapore), Land Bank of Taiwan, Malayan Banking
    Malayan Banking Berhad (Singapore), Mega International                        Berhad (Singapore), Mega International Commercial Co.,
    Commercial Co., Ltd. (Singapore), MUFG Bank, Ltd., The                        Ltd. (Singapore), MUFG Bank, Ltd., The Norinchukin Bank
    Norinchukin Bank (Singapore), RHB Bank Berhad, State                          (Singapore), RHB Bank Berhad, State Bank of India (Tokyo),
    Bank of India (Tokyo), Sumitomo Mitsui Trust Bank, Limited                    Sumitomo Mitsui Trust Bank, Limited (Singapore), Taishin
    (Singapore), Taishin International Bank Co., Ltd., United                     International Bank Co., Ltd., United Overseas Bank Limited,
    Overseas Bank Limited, E.SUN Commercial bank, Ltd.                            E.SUN Commercial bank, Ltd. (Singapore), The Chiba Bank,
    (Singapore), The Chiba Bank, Ltd. (Hong Kong), The Daishi                     Ltd. (Hong Kong), The Daishi Bank, Ltd., The Export-Import
    Bank, Ltd., The Export-Import Bank of the Republic of                         Bank of the Republic of China, The Hyakugo Bank, Ltd., The
    China, The Hyakugo Bank, Ltd., The Iyo Bank, Ltd., The                        Iyo Bank, Ltd., The Shanghai Commercial & Savings Bank,
    Shanghai Commercial & Savings Bank, Ltd., The Shizuoka                        Ltd., The Shizuoka Bank, Ltd. (Hong Kong), Taiwan
    Bank, Ltd. (Hong Kong), Taiwan Business Bank, Ltd., The                       Business Bank, Ltd., The Higo Bank, Ltd., The Joyo Bank,
    Higo Bank, Ltd., The Joyo Bank, Ltd., The Shiga Bank, Ltd.,                   Ltd., The Shiga Bank, Ltd., and The Bank of Kyoto, Ltd.
    dan The Bank of Kyoto, Ltd. bertindak sebagai original                        acted as original lenders.
    lenders.
  * Tidak diaudit                                                                                                                        *Unaudited
                                                                        75


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Page 586
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                           NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                       As of 31 December 2023 and 2022,
       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. PINJAMAN YANG DITERIMA (lanjutan)                                  16. BORROWINGS (continued)

           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 I), PT Bank Danamon              Bank, Ltd. (Jakarta) (facility I), 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.

           Pada tanggal 31 Desember 2023, saldo pinjaman yang                    As of 31 December 2023, the outstanding balance of the
           diterima dalam mata uang asing sebesar JPY2.160.000.000               borrowings denominated in foreign currency amounted to
           (2022: USD50.416.667) (nilai penuh), termasuk bunganya                JPY2,160,000,000 (2022: USD50,416,667) (full amount),
           telah dilindung nilai dengan kontrak cross currency swap              including the interest which was hedged by cross currency
           (lihat Catatan 10 dan 40).                                            swap (see Notes 10 and 40).

           Pada tahun 2023 dan 2022, amortisasi beban provisi atas               In 2023 and 2022, 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 32.                                     are disclosed in Note 32.

           Pada tanggal 31 Desember 2022, pinjaman BNP Paribas                   As of 31 December 2022, BNP Paribas (Singapore)
           (Singapore) sindikasi dijamin dengan piutang pembiayaan               syndicated borrowing is secured by consumer financing
           konsumen (lihat Catatan 5).                                           receivables (see Notes 5).

           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 2023, Perseroan telah                        As of 31 December 2023, the Company has complied with all
           memenuhi seluruh persyaratan yang disebutkan dalam                    the requirements mentioned in the loan facility agreements.
           perjanjian fasilitas-fasilitas pinjaman ini.

           Lihat Catatan 36 untuk rincian saldo dan transaksi dengan             Refer to Note 36 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 38.                                 borrowings are disclosed in Note 38.




        * Tidak diaudit                                                                                                             *Unaudited
                                                                            76


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Page 587
                                              PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                             NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                         As of 31 December 2023 and 2022,
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. BEBAN YANG MASIH HARUS DIBAYAR                                       17. ACCRUED EXPENSES

                                                         2023   -            2022   -

   Pihak ketiga                                                                                                                   Third parties
      Promosi                                              154.566              418.857                                          Promotion
      Bunga                                                 85.390               66.558                                              Interest
      Perolehan pembiayaan konsumen                         63.451               55.255               Acquisition cost of consumer financing
      Bagi hasil sukuk mudharabah                            8.650                1.997              Revenue sharing for mudharabah bonds
      Marjin mudharabah                                        770                  -                                    Mudharabah margin
      Lain-lain                                            561.836              656.118                                               Others

                                                           874.663            1.198.785
   Pihak berelasi                                                                                                              Related parties
      Premi asuransi kesehatan                              38.398               35.921                         Health insurance premium
      Bunga                                                 14.812               11.485                                             Interest
      Premi asuransi aset tetap dan lainnya                      2                   53        Insurance premium of fixed assets and others

                                                            53.212               47.459

                                                           927.875
                                                                 1            1.246.244
                                                                                      1

    Akun lain-lain terdiri dari beban operasional lainnya yang              Others consist of other operating expenses accruals.
    masih harus dibayar.

    Lihat Catatan 36 untuk rincian saldo dan transaksi dengan               Refer to Note 36 for details of balances and transactions
    pihak berelasi.                                                         with related parties.

    Informasi mengenai klasifikasi dan nilai wajar beban bunga,             Information with respect to the classification and fair value
    bagi hasil sukuk mudharabah dan marjin murabahah yang                   of accrued interest expenses, revenue sharing for
    masih harus dibayar diungkapkan pada Catatan 38.                        mudharabah bonds and murabahah margin are disclosed in
                                                                            Note 38.




 * Tidak diaudit                                                                                                                  *Unaudited
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Page 588
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                    NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                As of 31 December 2023 and 2022,
       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)

      18. UTANG OBLIGASI                                                             18. BONDS PAYABLE

                                                                  2023      -            2022      -

            Nilai nominal:                                                                                                                 Nominal value:
            Obligasi Berkelanjutan IV Tahap II                                                                               Continuing Bonds IV Phase II
               Pihak ketiga                                                 -               162.000                                        Third parties
            Obligasi Berkelanjutan IV Tahap III                                                                              Continuing Bonds IV Phase III
              Pihak ketiga                                                  -               460.750                                        Third parties
            Obligasi Berkelanjutan IV Tahap IV                                                                               Continuing Bonds IV Phase IV
              Pihak ketiga                                           328.000                328.000                                        Third parties
            Obligasi Berkelanjutan IV Tahap V                                                                                Continuing Bonds IV Phase V
              Pihak ketiga                                           607.750                607.750                                        Third parties
            Obligasi Berkelanjutan IV Tahap VI                                                                               Continuing Bonds IV Phase VI
              Pihak ketiga                                           190.000                190.000                                        Third parties
            Obligasi Berkelanjutan V Tahap I                                                                                   Continuing Bonds V Phase I
              Pihak ketiga                                                  -               810.150                                         Third parties
              Pihak berelasi                                                -                 5.900                                       Related parties

            Obligasi Berkelanjutan V Tahap II                                                                                 Continuing Bonds V Phase II
              Pihak ketiga                                           697.550                698.800                                        Third parties
              Pihak berelasi                                          43.450                 42.200                                      Related parties
            Obligasi Berkelanjutan V Tahap III                                                                               Continuing Bonds V Phase III
              Pihak ketiga                                         1.057.800              1.669.000                                        Third parties
              Pihak berelasi                                          22.200                 31.000                                      Related parties
            Obligasi Berkelanjutan VI Tahap I                                                                                 Continuing Bonds VI Phase I
              Pihak ketiga                                         1.597.000                       -                                       Third parties
              Pihak berelasi                                         103.000                       -                                     Related parties

            Obligasi Berkelanjutan VI Tahap II                                                                               Continuing Bonds VI Phase II
              Pihak ketiga                                         1.250.000                       -                                       Third parties

            Dikurangi:                                                                                                                              Less:
               Biaya emisi obligasi yang belum diamortisasi           (11.644)                  (6.343)                Unamortised bonds issuance costs

            Utang obligasi - neto                                  5.885.106
                                                                           1              4.999.207
                                                                                                  1                                     Bonds payable - net

            Dikurangi:                                                                                                                                 Less:
               Bagian yang jatuh tempo dalam waktu satu
                 tahun                                             3.102.380              2.057.377                                        Current portion

               Bagian yang jatuh tempo lebih dari satu tahun       2.782.726
                                                                           1              2.941.830
                                                                                                  1                                   Non-current portion

            Amortisasi biaya emisi obligasi yang
              dibebankan ke laporan laba rugi                                                                Amortisation of bonds issuance costs charged to
              (lihat Catatan 32)                                         5.736
                                                                             1                  7.227
                                                                                                    1         the statements of profit or loss (see Note 32)


           Sesuai dengan perjanjian perwaliamanatan obligasi, kecuali                  According to the trustee bonds agreement, except
           Obligasi Berkelanjutan V dan Obligasi Berkelanjutan VI,                     Continuing Bonds V and Continuing Bonds VI, the Company
           Perseroan memberikan jaminan fidusia berupa piutang                         provides collateral with fiduciary transfer of consumer
           pembiayaan konsumen (lihat Catatan 5) dan rasio jumlah                      financing receivables (see Note 5) and debt to equity ratio
           pinjaman terhadap ekuitas tidak melebihi ketentuan, yaitu                   should not exceed the provision, at maximum 10:1.
           maksimal 10:1. Selain itu, selama pokok obligasi belum                      Moreover, during the time that the bonds principals are still
           dilunasi, Perseroan tidak diperkenankan, antara lain melakukan              outstanding, the Company is not allowed to, among others,
           penggabungan usaha kecuali dilakukan pada bidang usaha                      merge unless performed on the same business and sell or
           yang sama serta menjual atau mengalihkan lebih dari 40%                     assign more than 40% of the Company’s non-consumer
           aset Perseroan yang bukan piutang pembiayaan konsumen.                      financing receivables assets.




        * Tidak diaudit                                                                                                                       *Unaudited
                                                                                78


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Page 589
                                         PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                   NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                               As of 31 December 2023 and 2022,
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)

18. UTANG OBLIGASI (lanjutan)                                               18. BONDS PAYABLE (continued)

   Pada tanggal 31 Desember 2023 dan 2022, Perseroan telah                     As of 31 December 2023 and 2022, 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
   perwaliamanatan dan telah memenuhi seluruh persyaratan                      mentioned in the trustee agreement. Total principal of bonds
   yang disebutkan dalam perjanjian perwaliamanatan. Jumlah                    have been paid in accordance with the respective bonds’
   pokok utang obligasi telah dibayarkan sesuai dengan                         maturity date.
   tanggal jatuh tempo obligasi yang bersangkutan.

   Pada tanggal 31 Desember 2023 dan 2022, seluruh                             As of 31 December 2023 and 2022, all of the Company’s
   obligasi Perseroan mendapat peringkat idAAA dari PT                         bonds are rated idAAA by PT Pemeringkat Efek Indonesia
   Pemeringkat Efek Indonesia (Pefindo).                                       (Pefindo).

   Beban bunga atas utang obligasi pada tahun 2023 sebesar                     The interest expenses of bonds payable in 2023 and 2022
   Rp339.467 (2022 : Rp426.997) (lihat Catatan 32).                            amounted to Rp339,467 (2022: Rp426,997) (see Note 32).

   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 2023                           bonds payable as of 31 December 2023 was 6.54% (2022:
   sebesar 6,54% (2022: 6,91%).                                                6.91%).

   Lihat Catatan 36 untuk rincian saldo dan transaksi dengan                   Refer to Note 36 for details of balances and transactions
   pihak berelasi.                                                             with related parties.

   Informasi mengenai klasifikasi dan nilai wajar utang obligasi               Information with respect to the classification and fair value
   diungkapkan pada Catatan 38.                                                of bonds payable is disclosed in Note 38.


19. UTANG LAIN-LAIN                                                     19. OTHER PAYABLES

                                                         2023      -             2022     -

    Pihak ketiga                                                                                                                         Third parties
         Utang kepada dealer                                451.577                 514.466                                     Payables to dealers
         Pendapatan diterima dimuka                         223.718                 239.567                                        Deferred income
         Premi asuransi                                      28.344                  29.915                                     Insurance premium
         Titipan konsumen                                    23.594                  23.962                                     Customers deposits
         Pengurusan fidusia                                   6.227                   8.113                                          Fiduciary fees
         Lain-lain                                           73.844                  73.160                                                  Others

                                                            807.304                 889.183

    Pihak berelasi                                                                                                                      Related parties
         Pendapatan diterima dimuka                         595.333                 632.933                                          Deferred income
         Premi asuransi                                     167.237                 158.305                                      Insurance premium
         Pemulihan dari piutang yang dihapus-                                                               Recovery of written off receivables from
           bukukan porsi pembiayaan bersama                  24.836                  19.850                                 joint financing portion
         Denda keterlambatan porsi pembiayaan
           bersama                                              4.357                   4.055               Late charges from joint financing portion

                                                            791.763                 815.143

                                                           1.599.067
                                                                   1              1.704.326
                                                                                          1




 * Tidak diaudit                                                                                                                         *Unaudited
                                                                       79


                                                                                                                                                          585
                                                                                              2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 590
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                             As of 31 December 2023 and 2022,
       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 LAIN-LAIN (lanjutan)                                           19. OTHER PAYABLES (continued)

           Utang kepada dealer                                                        Payables to dealers

           Utang kepada dealer merupakan liabilitas Perseroan                         Payables to dealers represent the Company’s liabilities to
           kepada dealer atas nasabah-nasabah yang telah                              dealers for the approved consumer financing contracts and
           memperoleh persetujuan kredit dari Perseroan dan pihak                     the dealers have delivered the vehicles to the consumers.
           dealer telah 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
           efektif, yaitu 20 tahun. Sebagai imbal balik, pada tanggal                 during the effective period of 20 years. In return, on 27
           27 November 2019 Perseroan telah menerima access fee                       November 2019, the Company received access fees from
           dari PT Zurich Asuransi Indonesia Tbk sebesar Rp752.000                    PT Zurich Asuransi Indonesia Tbk amounted to Rp752,000
           yang dicatat sebagai pendapatan diterima dimuka dan telah                  which were recorded as deferred income and have been
           diamortisasi selama tahun 2023 dan 2022 masing-masing                      amortised over the year 2023 and 2022 amounted to
           sebesar Rp37.600.                                                          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
           setuju untuk memperpanjang collaboration agreement yang                    to extend their existing collaboration agreement in
           ada dalam mempromosikan dan memperkenalkan produk                          promoting and introducing insurance products of PT
           asuransi PT Asuransi Jiwa Manulife kepada konsumen                         Asuransi Jiwa Manulife to Bank Danamon and the
           Bank Danamon dan Perseroan. Sebagai imbal balik, Bank                      Company’s consumers. In return, Bank Danamon and the
           Danamon dan Perseroan telah menerima collaboration fee                     Company has received collaboration fee from PT Asuransi
           dari PT Asuransi Jiwa Manulife yang diakui sebagai                         Jiwa Manulife which were recognised as deferred income
           pendapatan diterima dimuka dan diamortisasi ke laporan                     and amortised in statement of profit or loss.
           laba rugi.

            Lihat Catatan 36 untuk rincian saldo dan transaksi dengan                 Refer to Note 36 for details of balances and transactions
            pihak berelasi.                                                           with related parties.

            Informasi mengenai klasifikasi dan nilai wajar utang kepada               Information with respect to the classification and fair value
            dealer dan utang premi asuransi diungkapkan pada Catatan                  of payables to dealers and insurance premium payables is
            38.                                                                       disclosed in Note 38.


       20. LIABILITAS SEWA                                                         20. LEASE LIABILITIES

            Analisis jatuh tempo liabilitas sewa yang didiskontokan                  Maturity analysis of discounted lease liabilities is as follows:
            sebagai berikut:
                                                                 2023     -             2022   -

            < 1 tahun                                               19.999                  17.744                                            < 1 year
            1-5 tahun                                              110.665                 100.815                                           1-5 years
            > 5 tahun                                               17.384                  50.129                                           > 5 years

                                                                   148.048
                                                                         1                 168.688
                                                                                                 1




        * Tidak diaudit                                                                                                                  *Unaudited
                                                                              80


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      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 591
                                               PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                         NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                                     As of 31 December 2023 and 2022,
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. LIABILITAS SEWA (lanjutan)                                                  20. LEASE LIABILITIES (continued)

    Analisis jatuh tempo liabilitas             sewa   yang    tidak               Maturity analysis of undiscounted lease liabilities is as
    didiskontokan sebagai berikut:                                                 follows:

                                                              2023     -             2022     -

    < 1 tahun                                                    31.249                  30.540                                                   < 1 year
    1-5 tahun                                                   135.774                 134.433                                                  1-5 years
    > 5 tahun                                                    17.794                  53.381                                                  > 5 years

                                                                184.817
                                                                      1                 218.354
                                                                                              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                               which is discounted to the incremental borrowing interest
    terhadap tingkat suku bunga pinjaman inkremental. Adapun                       rate. The lease obligations consist of buildings and data
    liabilitas sewa terdiri dari bangunan dan data centre.                         centre.


21. PERPAJAKAN                                                                  21. TAXATION

    a. Pajak dibayar dimuka                                                       a. Prepaid tax

                                                               2023        -           2022       -

         Surat ketetapan pajak                                        64.396
                                                                           1                 46.112
                                                                                                  1                                Tax assessment letters


    b. Utang pajak                                                                 b. Taxes payable

                                                               2023        -           2022       -

         Pajak pertambahan nilai dan meterai                           8.841                  5.915                       Value added tax and duty stamp
         Pajak penghasilan:                                                                                                                     Income tax:
           Pasal 21                                                   24.386                 24.322                                             Article 21
           Pasal 23 dan 26                                             5.098                  5.488                                   Articles 23 and 26
           Pasal 29 tahun 2022                                           -                  265.266                                    Article 29 of 2022
           Pasal 25 dan 29 tahun berjalan                            141.650                    -                         Article 25 and 29 current year
           Pasal 4(2)                                                    821                  1.156                                            Article 4(2)

                                                                     180.796
                                                                           1                302.147
                                                                                                  1


    c.   Beban pajak penghasilan                                                   c. Income tax expense

                                                               2023        -           2022       -

         Kini                                                        469.261                544.156                                             Current
         Tangguhan                                                    57.727                (95.078)                                           Deferred
         Surat ketetapan pajak                                         1.634                (14.909)                                Tax assessment letter

                                                                     528.622
                                                                           1                434.169
                                                                                                  1




 * Tidak diaudit                                                                                                                            *Unaudited
                                                                           81


                                                                                                                                                              587
                                                                                                  2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 592
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                               NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                           As of 31 December 2023 and 2022,
       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. PERPAJAKAN (lanjutan)                                               21. 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:

                                                                  2023    -          2022      -

                 Laba sebelum beban pajak penghasilan              2.472.669          2.039.724                     Income before income tax expense

                 Beda temporer:                                                                                                  Temporary differences:
                   Penyisihan kerugian penurunan                                                                     Provision for impairment losses
                      nilai piutang pembiayaan                                                                            on consumer financing
                      konsumen dan piutang                                                                          receivables and murabahah
                      pembiayaan murabahah                           28.141             40.205                             financing receivables
                   Aset hak guna                                     26.346             19.295                                    Right-of-use assets
                   Penyusutan aset tetap                             14.849             25.363                           Depreciation of fixed assets
                   Penyisihan kerugian penurunan                                                                  Provision for impairment losses on
                      nilai piutang sewa pembiayaan                    8.671            31.003                        finance leases receivables
                   Pemasaran                                        (245.443)          161.302                                              Marketing
                   Biaya lainnya yang masih harus dibayar                                                                   Accrued other expenses
                      dan kesejahteraan karyawan                     (64.247)          182.521                           and employees’ welfare
                   Liabilitas sewa                                   (20.650)          (12.204)                                       Lease liabilities
                   Imbalan kerja karyawan                             (8.839)          (14.300)                                  Employees’ benefits
                   Penyisihan kerugian penurunan                                                                    Provision for impairment losses
                      nilai piutang lain-lain                            (871)              (1.012)                         on other receivables
                   Dividen saham                                         (350)                 -                                      Stock dividend

                                                                   2.210.276          2.471.898

                 Beda permanen:                                                                                                 Permanent differences:
                   Pajak final atas pendapatan jasa giro                                                               Final tax of interest income from
                     dan penghasilan final lainnya                     6.476             6.270               current accounts and other final income
                   Beban yang tidak dapat dikurangkan                (51.172)           31.091                              Non-deductible expenses
                   Pendapatan jasa giro                                                                       Interest income from current accounts
                     dan penghasilan final lainnya                   (32.573)           (35.821)                           and other final income

                                                                     (77.269)               1.540

                 Laba kena pajak                                   2.133.007          2.473.438                                        Taxable income

                 Beban pajak penghasilan                             469.261            544.156                                    Income tax expense
                 Dikurangi: estimasi pajak dibayar dimuka           (327.611)          (278.890)                         Less: estimated prepaid taxes

                 Estimasi utang pajak penghasilan badan             141.650
                                                                          1            265.266
                                                                                             1                Estimated corporate income tax payable


                 Laba kena pajak hasil rekonsiliasi untuk tahun 2023               Reconciliation of taxable income which resulted from the
                 akan digunakan sebagai dasar dalam pengisian Surat                year 2023 will be used as basis in submission of the
                 Pemberitahuan (SPT) Tahunan PPh Badan Perseroan.                  Company’s Annual Corporate Income Tax Return.

                 Laba kena pajak hasil rekonsiliasi untuk tahun 2022                Taxable income which resulted from reconciliation for the
                 sesuai dengan SPT Tahunan PPh Badan Perseroan.                     year 2022 conforms with the Company’s Annual
                                                                                    Corporate Income Tax Return.




        * Tidak diaudit                                                                                                                  *Unaudited
                                                                         82


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      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 593
                                           PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                           NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                                       As of 31 December 2023 and 2022,
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. PERPAJAKAN (lanjutan)                                                      21. 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:

                                                                  2023     -            2022        -

         Laba sebelum beban pajak penghasilan                       2.472.669             2.039.724                           Income before income tax expense
         Dikurangi: pendapatan bunga dan penghasilan                                                                          Less: net interest income and other
            final lainnya yang dikenakan pajak final                  (26.097)              (29.551)                         final income subjected to final tax

                                                                    2.446.572
                                                                          -               2.010.173
                                                                                                -

         Tarif pajak 22%                                             538.246               442.238                                              Tax rate of 22%
         Perbedaan permanen dengan tarif pajak 22%                   (11.258)                6.840                                Permanent differences at 22%
         Surat ketetapan pajak                                         1.634               (14.909)                                     Tax assessment letter

         Beban pajak penghasilan                                     528.622
                                                                           1               434.169
                                                                                                 1                                           Income tax expense


    d. Aset/(liabilitas) pajak tangguhan - neto                                    d. Deferred tax asset/(liabilities) - net

                                                                               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
                                                                          83


                                                                                                                                                                    589
                                                                                                    2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 594
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                       NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                   As of 31 December 2023 and 2022,
       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. PERPAJAKAN (lanjutan)                                                         21. TAXATION (continued)

            d. Aset/(liabilitas) pajak tangguhan - neto (lanjutan)                          d. Deferred tax asset/(liabilities) - net (continued)

                                                                                        2022                              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                      129.591            (3.146)           (8.348)        118.097     Accrued employees’ benefits
                   Biaya lainnya yang masih
                      harus dibayar dan                                                                                        Accrued other expenses and
                      kesejahteraan karyawan                    85.673           40.155                -           125.828            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                   57.624           15.666                -             73.290    finance lease receivables
                   Pemasaran                                    56.374           35.486                -             91.860                        Marketing
                   Lindung nilai arus kas                       17.273              -              (16.319)             954                 Cash flow hedge
                   Liabilitas sewa                              39.799           (2.685)               -             37.114                  Lease liabilities
                   Cadangan kerugian                                                                                              Allowance for impairment
                      penurunan nilai                                                                                                     losses on other
                      piutang lain-lain                           478              (223)               -               255                    receivables
                   Dividen saham                                   77               -                  -                77                   Stock dividend
                                                               386.889           85.253            (24.667)        447.475

                 Liabilitas pajak tangguhan:                                                                                           Deferred tax liabilities:
                    Penyusutan aset tetap                      (26.366)           5.580                -            (20.786)    Depreciation of fixed assets
                    Aset hak guna                              (35.517)           4.245                -            (31.272)             Right-of-use asset
                                                               (61.883)           9.825                -            (52.058)

                 Aset pajak tangguhan - neto                   325.006
                                                                     1           95.078
                                                                                      1            (24.667)
                                                                                                         1         395.417
                                                                                                                         1            Deferred tax assets - net




        * Tidak diaudit                                                                                                                        *Unaudited
                                                                                   84


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      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 595
                                       PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                        NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                    As of 31 December 2023 and 2022,
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. PERPAJAKAN (lanjutan)                                             21. 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
         Berdasarkan SKP tersebut, Kantor Pajak menetapkan                 Assessment Letters, the Tax Office confirmed the
         kurang bayar atas Pajak Penghasilan Pasal 21 (“PPh                underpayment of Article 21 Income Tax, Withholding Tax
         Pasal 21”), Pajak Penghasilan Pasal 23/26 (“PPh Pasal             articles 23/26, Value Added Tax (“VAT”), and Corporate
         23/26”), Pajak Pertambahan Nilai (“PPN”) dan Pajak                Income Tax (“CIT”) aggregating Rp364,058. The result of
         Penghasilan Badan dengan jumlah keseluruhan                       the audit was agreed by the Company’s Management,
         Rp364.058. Hasil pemeriksaan tersebut telah disetujui             except for the assessment on the underpayment of
         Manajemen Perseroan, kecuali ketetapan kurang bayar               Corporate Income Tax of Rp292,138 and the VAT
         Pajak Penghasilan Badan sebesar Rp292.138 dan                     underpayment assessment of Rp49,374 (including
         ketetapan kurang bayar PPN sebesar Rp49.374                       penalty) which were also subsequently paid and
         (termasuk denda) yang telah dibayar dan dicatat                   recorded as prepaid tax. On 24 September 2018, the
         sebagai pajak dibayar dimuka. Pada tanggal                        Company has submitted the objection letter for the
         24 September 2018, Perseroan telah mengajukan surat               assessment of Corporate Income Tax and VAT as
         keberatan atas penetapan Pajak Penghasilan Badan                  mentioned in the Underpayment Tax Assessment
         dan PPN yang tercantum dalam Surat Ketetapan Pajak                Letters. The tax assessment which was agreed by the
         Kurang Bayar. Hasil pemeriksaan yang telah disetujui              Company’s Management of Rp21,073 for Corporate
         Manajemen      Perseroan    masing-masing     sebesar             Income Tax, Rp1,167 for Article 21 Income Tax, Rp117
         Rp21.073 untuk Pajak Penghasilan Badan, Rp1.167                   for Withholding Tax articles 23/26 and Rp189 for
         untuk PPh Pasal 21, Rp117 untuk PPh Pasal 23/26 dan               Overseas VAT has been paid and was charged to the
         Rp189 untuk PPN Luar Negeri telah dibayar dan                     statement of proft or loss year 2018.
         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.
         sebagian permohonan keberatan pajak PPh Badan                     On 1 November 2019, The Company has filed appeal
         sebesar Rp802. Pada tanggal 1 November 2019,                      request 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
         memutuskan sengketa PPN Perseroan. Dalam Putusan                  Company's VAT dispute. In the Tax Court's Decision for
         Pengadilan Pajak untuk kasus PPN masa Januari -                   the VAT case for the period January - December 2016,
         Desember 2016, Majelis Hakim mengabulkan sebagian                 the Panel of Judges granted part of the Company's
         permohonan banding Perseroan yaitu sebesar                        appeal, amounting to Rp4,407.
         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 Reconsideration Request on
         Kembali pada tanggal 6 Agustus 2021 dan Kantor                    6 August 2021 and Tax Office has submitted
         Pajak telah memberikan Kontra Memori Peninjauan                   Reconsideration       Request    Counter    Memory on
         Kembali pada tanggal 16 September 2021. Perseroan                 16 September 2021. The Company has received
         telah menerima Putusan Mahkamah Agung yang isinya                 Supreme Court Decisions that granted the Company’s
         mengabulkan Permohonan Peninjauan Kembali dan                     Reconsideration Request and the Company has
         Perseroan telah menerima seluruh pengembalian pajak               received all of tax refund on the granted portion.
         atas porsi yang dikabulkan tersebut.




 * Tidak diaudit                                                                                                             *Unaudited
                                                                 85


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Page 596
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                     As of 31 December 2023 and 2022,
       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. PERPAJAKAN (lanjutan)                                              21. 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
                 Kantor Pajak telah mengajukan Permohonan                          Office has submitted Reconsideration Request on
                 Peninjauan Kembali pada tanggal 4 Agustus 2021 dan                4 August 2021 and the Company has submitted
                 Perseroan    telah    memberikan   Kontra    Memori               Reconsideration     Request     Counter   Memory     on
                 Peninjauan Kembali pada tanggal 15 September 2021.                15 September 2021. Up to reporting date, the Company
                 Sampai dengan tanggal pelaporan, Perseroan telah                  has received Supreme Court Decisions that rejected the
                 menerima Putusan Mahkamah Agung yang isinya                       Tax Office Reconsideration Request. Tax Office has
                 menolak Permohonan Peninjauan Kembali Kantor                      refunded all accepted portion on VAT case of Rp4,407.
                 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 Reconsideration Request on 23 May 2023. Up to
                 Sampai dengan tanggal pelaporan, Perseroan masih                  the reporting date, the Company is still waiting the
                 menunggu hasil proses Peninjauan Kembali Kedua.                   Second Reconsideration result.

                 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 Reconsideration
                 mengajukan Peninjauan Kembali pada tanggal                        Request on 28 March 2022 and the Company has
                 28 Maret 2022 dan Perseroan telah memberikan                      submitted Reconsideration Request Counter Memory on
                 Kontra Memori Peninjauan Kembali pada tanggal                     22 April 2022. The Company has received tax refund
                 22    April  2022.   Perseroan    telah   menerima                from granted portion on 15 June 2022. For rejected part,
                 pengembalian pajak dari porsi yang dikabulkan pada                the Company had filed Reconsideration Request to
                 tanggal 15 Juni 2022. Untuk bagian yang ditolak,                  Supreme Court on 10 March 2022 and Tax Office has
                 Perseroan telah mengajukan Peninjauan Kembali ke                  submitted Reconsideration Request Counter Memory on
                 Mahkamah Agung pada tanggal 10 Maret 2022 dan                     14 April 2022. The Company has received Supreme
                 Kantor Pajak telah memberikan Kontra Memori                       Court Decision rejecting Reconsideration Request filed
                 Peninjauan Kembali pada tanggal 14 April 2022.                    by Company and Tax Office and hence, Tax Court
                 Perseroan telah menerima Putusan Mahkamah Agung                   Decision for CIT case dated 13 December 2021 has
                 yang isinya menolak permohonan Peninjauan Kembali                 been final and has permanent legal force.
                 Perseroan dan Kantor Pajak sehingga Putusan
                 Pengadilan Pajak untuk kasus PPh Badan tanggal
                 13 Desember 2021 telah final dan memilik kekuatan
                 hukum tetap.

                 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
                 Kantor Pajak menetapkan kurang bayar atas PPh                     the Assessment Letters, the Tax Office confirmed the
                 Pasal 21, PPh Pasal 23/26, PPN, dan Pajak                         underpayment of Article 21 Income Tax, Withholding Tax
                 Penghasilan Badan dengan jumlah keseluruhan                       Articles 23/26, VAT, and Corporate Income Tax
                 Rp28.324 yang di dalamnya terdapat porsi lebih bayar              aggregating Rp28,324 which include Corporate Income
                 PPh Badan Rp14.909 yang disetujui oleh Kantor Pajak.              Tax overpayment of Rp14,909 agreed by Tax Office. The
                 Perseroan setuju dengan koreksi lebih bayar PPh                   Company agreed with correction on Corporate Income
                 Badan sebesar Rp14.909 dan koreksi kurang bayar                   Tax overpayment of Rp14,909 and correction on Article
                 PPh Pasal 21, PPh Pasal 23/26, PPN Luar Negeri                    21, Articles 23/26, Overseas VAT underpayment of
                 sebesar Rp1.274.                                                  Rp1,274.



        * Tidak diaudit                                                                                                        *Unaudited
                                                                         86


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Page 597
                                       PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                     As of 31 December 2023 and 2022,
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. PERPAJAKAN (lanjutan)                                              21. TAXATION (continued)

    e.   Sengketa pajak (lanjutan)                                        e. Tax disputes (continued)

         Tahun pajak 2017 (lanjutan)                                        Fiscal year 2017 (continued)

         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
         kurang bayar PPN sebesar Rp24.681 (termasuk                         (including penalties). For VAT case, on 30 March 2023,
         denda). Untuk kasus PPN, pada tanggal 30 Maret                      the Company has received Objection Decision reducing
         2023, Perseroan telah menerima Keputusan Keberatan                  the VAT payable from Rp24,681 to Rp21,976. For CIT
         yang isinya mengurangkan PPN terutang dari                          case, on 2 May 2023, the Company has received
         Rp24.681 menjadi Rp21.976. Untuk kasus PPh Badan,                   Objection Decision that granted part of the Company's
         pada tanggal 2 Mei 2023, Perseroan telah menerima                   objection, amounting to Rp12,791 out of a total request
         Keputusan Keberatan yang isinya mengabulkan                         amounting to Rp17,278. For rejected portion on CIT case
         sebagian permohonan keberatan sebesar Rp12.791                      of Rp4,487, the company agreed with CIT objection
         dari total permohonan sebesar Rp17.278. Atas porsi                  decision amounting to Rp388 which was charged to the
         PPh Badan yang ditolak keberatannya sebesar                         statement of proft or loss on June 2023.
         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. Sampai dengan tanggal                   Rp21,976. Up to reporting date, the tax appeal is still
         pelaporan, proses banding masih berlangsung.                        ongoing.

         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
         tersebut, Kantor Pajak menetapkan kurang bayar atas                 the 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                  correction on Article 21, Article 21 Final, Articles 23/26,
         PPh Pasal 4 ayat (2) sebesar Rp152.                                 and Article 4 paragraph (2) underpayment of Rp152.

         Pada tanggal 3 November 2023, Perseroan                             On 3 November 2023, the Company has submitted the
         mengajukan keberatan atas ketetapan kurang bayar                    objection on Corporate Income Tax underpayment of
         Pajak Penghasilan Badan sebesar Rp12.814 dan                        Rp12,814 and VAT underpayment of Rp25,507
         ketetapan kurang bayar PPN sebesar Rp25.507                         (including penalties). Up to reporting date, the tax
         (termasuk denda). Sampai dengan tanggal pelaporan,                  objection is still ongoing.
         proses keberatan masih berlangsung.

    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                     tax liabilities within five years since the time the tax
         dalam waktu lima tahun sejak saat terutangnya pajak.                becomes due.




 * Tidak diaudit                                                                                                               *Unaudited
                                                                  87


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Page 598
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                            As of 31 December 2023 and 2022,
       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. SUKUK MUDHARABAH                                                         22. MUDHARABAH BONDS

                                                                  2023     -            2022   -

            Nilai nominal:                                                                                                          Nominal value:
            Sukuk Mudharabah Berkelanjutan III                                                                    Continuing Mudharabah Bonds III
              Tahap II                                                                                                                 Phase II
              Pihak ketiga                                                 -               29.000                                  Third parties
            Sukuk Mudharabah Berkelanjutan III                                                                    Continuing Mudharabah Bonds III
              Tahap III                                                                                                               Phase III
              Pihak ketiga                                           32.000                32.000                                  Third parties

            Sukuk Mudharabah Berkelanjutan III                                                                    Continuing Mudharabah Bonds III
              Tahap IV                                                                                                                Phase IV
              Pihak ketiga                                           14.000                14.000                                  Third parties

            Sukuk Mudharabah Berkelanjutan IV                                                                     Continuing Mudharabah Bonds IV
              Tahap II                                                                                                                 Phase II
              Pihak ketiga                                           66.000                66.000                                  Third parties

            Sukuk Mudharabah Berkelanjutan IV                                                                     Continuing Mudharabah Bonds IV
              Tahap III                                                                                                               Phase III
              Pihak ketiga                                          147.000               300.000                                  Third parties

            Sukuk Mudharabah Berkelanjutan V                                                                       Continuing Mudharabah Bonds V
              Tahap I                                                                                                                    Phase I
              Pihak ketiga                                          300.000                    -                                    Third parties

            Sukuk Mudharabah Berkelanjutan V                                                                       Continuing Mudharabah Bonds V
              Tahap II                                                                                                                  Phase II
              Pihak ketiga                                          300.000                    -                                    Third parties

            Jumlah - neto                                           859.000
                                                                          1               441.000
                                                                                                1                                        Total - net
            Dikurangi:                                                                                                                        Less:
               Bagian yang jatuh tempo dalam waktu
                 satu tahun                                         427.170               182.000                                 Current portion

               Bagian yang jatuh tempo lebih dari satu tahun        431.830
                                                                          1               259.000
                                                                                                1                             Non-current portion


            Sesuai    dengan     perjanjian  perwaliamanatan   sukuk                  According to the trustee mudharabah bonds agreement,
            mudharabah, kecuali Sukuk Mudharabah Berkelanjutan IV                     except Continuing Mudharabah Bonds IV and Continuing
            dan Sukuk Mudharabah Berkelanjutan V, Perseroan                           Mudharabah Bonds V, the Company provides collateral with
            memberikan jaminan fidusia berupa piutang pembiayaan                      fiduciary transfer of murabahah financing receivables (see
            murabahah (lihat Catatan 6) dan rasio jumlah pinjaman                     Note 6) and debt to equity ratio should not exceed the
            terhadap ekuitas tidak melebihi ketentuan, yaitu maksimal                 provision, at maximum 10:1. Moreover, during the time that
            10:1. Selain itu, selama pokok sukuk mudharabah belum                     the mudharabah bonds principals are still outstanding, the
            dilunasi, Perseroan tidak diperkenankan, antara lain                      Company is not allowed to, among others, merge unless
            melakukan penggabungan usaha kecuali dilakukan pada                       performed on the same business and sell or assign more
            bidang usaha yang sama serta menjual atau mengalihkan                     than 40% of the Company’s non-consumer financing
            lebih dari 40% aset Perseroan yang bukan piutang                          receivables assets.
            pembiayaan konsumen.

            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.

            Pada tanggal 31 Desember 2023 dan 2022, Perseroan telah                   As of 31 December 2023 and 2022, 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.




        * Tidak diaudit                                                                                                              *Unaudited
                                                                               88


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      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 599
                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                        NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                    As of 31 December 2023 and 2022,
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. SUKUK MUDHARABAH (lanjutan)                                    22. MUDHARABAH BONDS (continued)

   Pada tanggal 31 Desember 2023 dan 2022, seluruh sukuk                 As of 31 December 2023 and 2022, all of the Company’s
   mudharabah Perseroan mendapat peringkat idAAA(sy) dari                mudharabah     bonds     are    rated    idAAA(sy) by
   PT Pemeringkat Efek Indonesia (Pefindo).                              PT Pemeringkat Efek Indonesia (Pefindo).

   Bagi hasil atas sukuk mudharabah pada tahun 2023 sebesar              The revenue sharing for mudharabah bonds in 2023
   Rp29.983 (2022: Rp29.140).                                            amounted to Rp29,983 (2022: Rp29,140).

   Informasi mengenai klasifikasi dan nilai wajar sukuk                  Information with respect to the classification and fair value
   mudharabah diungkapkan pada Catatan 38.                               of mudharabah bonds is disclosed in Note 38.


23. MODAL SAHAM DAN TAMBAHAN MODAL DISETOR                            23. SHARE CAPITAL            AND       ADDITIONAL          PAID-IN
                                                                          CAPITAL

    Pemegang saham Perseroan pada tanggal 31 Desember                    The Company’s shareholders as of 31 December 2023 and
    2023 dan 2022 adalah sebagai berikut:                                2022 are as follows:

                                                           2023 dan/and 2022
                                        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                         related to tax amnesty asset for the additional of fixed
   penambahan aset tetap sebersar Rp6.750.                               assets amounted Rp6,750.

24. PENGGUNAAN LABA NETO                                              24. APPROPRIATION OF NET INCOME

   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                      Cash dividends were paid on 4 May 2023.
   kas dibayarkan pada tanggal 4 Mei 2023.

   Pada tanggal 30 Maret 2022, para pemegang saham                       On 30 March 2022, the shareholders agreed to declare cash
   menyetujui untuk membagikan dividen kas sebesar                       dividends amounting to Rp607,000 or Rp607 (full amount)
   Rp607.000 atau Rp607 (nilai penuh) per saham dan                      per share and to add to the general reserve of Rp12,127.
   menambah cadangan umum sebesar Rp12.127. Dividen                      Cash dividends were paid on 29 April 2022.
   kas dibayarkan pada tanggal 29 April 2022.

   Pada tanggal 31 Desember 2023, Perseroan telah                        As of 31 December 2023, the Company had a general
   membentuk cadangan umum sejumlah Rp223.137 (2022:                     reserve amounting to Rp223,137 (2022: Rp207,082), in
   Rp207.082) sesuai dengan Undang-undang Republik                       accordance with Law of the Republic of Indonesia
   Indonesia No. 1/1995 yang telah digantikan dengan                     No. 1/1995 which had been replaced by the Law
   Undang-Undang No. 40/2007 efektif tanggal 16 Agustus                  No. 40/2007 effective on 16 August 2007 regarding the
   2007 tentang Perseroan Terbatas, yang mengharuskan                    Limited Liability Company, which requires Indonesian
   perseroan di Indonesia untuk membuat penyisihan                       companies to set up a general reserve amounting to at least
   cadangan umum sebesar sekurang-kurangnya 20% dari                     20% of the Company’s issued and paid up share capital.
   jumlah modal yang ditempatkan dan disetor penuh.                      There is no definite period of time over which this amount
   Undang-undang tersebut tidak mengatur jangka waktu                    should be provided.
   untuk penyisihan cadangan umum minimum tersebut.



 * Tidak diaudit                                                                                                               *Unaudited
                                                                 89


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                                                                                    2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 600
                                                         PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                        NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                    As of 31 December 2023 and 2022,
       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. KERUGIAN    KUMULATIF    ATAS    INSTRUMEN                                   25. CUMULATIVE    LOSSES    ON    DERIVATIVE
           DERIVATIF UNTUK LINDUNG NILAI ARUS KAS                                           INSTRUMENTS FOR CASH FLOWS HEDGES

            Perubahan kerugian kumulatif atas instrumen derivatif                         The movements of cumulative losses on derivative
            untuk lindung nilai arus kas yang merupakan bagian efektif                    instruments for cash flows hedges which is an effective
            dari akumulasi perubahan bersih nilai wajar instrumen                         portion of the cumulative net change in the fair value of cash
            lindung nilai arus kas yang terkait dengan transaksi lindung                  flows hedging instruments related to hedged transactions
            nilai yang belum mempengaruhi laba rugi adalah sebagai                        that have not yet affected the profit and loss are as follows:
            berikut:

                                                                     2023      -             2022      -
             Saldo awal tahun berjalan -                                                                                 Balance at the beginning of the year -
               sebelum pajak penghasilan tangguhan                          (4.337)             (78.514)                         before deferred income tax

             Bagian efektif dari perubahan nilai wajar                      3.378                  74.177              Effective portion of changes in fair value

                                                                             (959)                  (4.337)

             Aset pajak tangguhan (lihat Catatan 21)                          211                     954                     Deferred tax asset (see Note 21)

             Saldo akhir tahun berjalan -                                                                                      Balance at the end of the year -
               setelah pajak penghasilan tangguhan                           (748)
                                                                                1                   (3.383)
                                                                                                         1                        after deferred income tax



       26. LABA PER SAHAM – DASAR                                                       26. 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                           year by the weighted average number of outstanding
            beredar pada tahun bersangkutan.                                               shares during the year.

                                                                    2023      -             2022      -

            Laba tahun berjalan                                      1.944.047                1.605.555                                    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)                         1.944
                                                                                1                   1.606
                                                                                                        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.


       27. PENDAPATAN PEMBIAYAAN KONSUMEN                                               27. CONSUMER FINANCING INCOME

                                                                     2023      -             2022      -

            Pendapatan pembiayaan konsumen                                                                                         Consumer financing income
                Pihak ketiga                                          8.040.934               7.168.961                                        Third parties
                Pihak berelasi                                              436                     256                                    Related parties

            Dikurangi:                                                                                                                                     Less:
            Bagian pendapatan yang dibiayai pihak
              berelasi sehubungan dengan transaksi                                                                         Portion of funds financed by related
              pembiayaan bersama                                     (1.999.594)             (1.795.543)                    party in relation to joint financing

                                                                      6.041.776
                                                                              1               5.373.674
                                                                                                      1

            Pada tahun 2023, amortisasi biaya transaksi yang diakui                        In 2023, the amortisation of transaction costs recognised as
            sebagai pengurang dari pendapatan pembiayaan konsumen                          a reduction to consumer financing income amounted to
            sebesar Rp586.138 (2022: Rp403.258).                                           Rp586,138 (2022: Rp403,258).
            Lihat Catatan 36 untuk rincian saldo dan transaksi dengan                      Refer to Note 36 for details of balances and transactions
            pihak berelasi.                                                                with related parties.


        * Tidak diaudit                                                                                                                           *Unaudited
                                                                                   90


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      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 601
                                            PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                              NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                          As of 31 December 2023 and 2022,
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. MARJIN MURABAHAH                                                    28. MURABAHAH MARGIN

                                                       2023    -              2022   -

    Marjin murabahah                                                                                                           Murabahah margin
      Pihak ketiga                                      2.188.967              1.752.025                                          Third parties
      Pihak berelasi                                           15                     44                                        Related parties

    Dikurangi:                                                                                                                               Less:
    Bagian pendapatan yang dibiayai pihak berelasi
      sehubungan dengan transaksi                                                                       Portion of funds financed by related party
      pembiayaan bersama                                 (706.122)              (556.906)                            in relation to joint financing

                                                        1.482.860
                                                                1              1.195.163
                                                                                       1

   Pada tahun 2023, amortisasi biaya transaksi yang diakui               0 In 2023, the amortisation of transaction costs recognised as
   sebagai pengurang dari marjin murabahah konsumen                      3 a reduction to consumer murabahah margin amounted to
   sebesar Rp194.010 (2022: Rp140.263).                                  9 Rp194,010 (2022: Rp140,263).
   Lihat Catatan 36 untuk rincian saldo dan transaksi dengan               Refer to Note 36 for details of balances and transactions
   pihak berelasi.                                                         with related parties.


29. PENDAPATAN SEWA PEMBIAYAAN                                          29. FINANCE LEASES INCOME

                                                       2023    -              2022   -

    Pendapatan sewa pembiayaan                            147.862
                                                              -                   68.220
                                                                                     -                                     Finance leases income


    Pada tahun 2023, amortisasi biaya transaksi yang diakui                In 2023, the amortisation of transaction costs recognised as
    sebagai pengurang dari pendapatan sewa pembiayaan                      a reduction to finance leases income amounted to Rp2,087
    sebesar Rp2.087 (2022: Rp315).                                         (2022: Rp315).


30. PENDAPATAN LAIN-LAIN                                                30. OTHER INCOME

                                                       2023    -             2022    -

    Pihak ketiga                                                                                                                      Third parties
       Administrasi                                      790.174                523.486                                         Administration
       Denda keterlambatan                               492.152                568.274                                          Late charges
       Pemulihan dari piutang yang dihapusbukukan        261.483                348.780                     Recovery of written-off receivables
       Pinalti                                           114.075                118.167                                                 Penalty
       Komisi asuransi                                    38.433                 35.211                                Insurance commission
       Jasa giro                                          26.656                 25.571                          Interest on current accounts
       Lain-lain                                          38.919                 10.106                                                  Others

                                                        1.761.892              1.629.595

    Pihak berelasi                                                                                                               Related parties
       Komisi asuransi, sponsorship dan lainnya           67.999                 67.993         Insurance commission, sponsorship and others
       Jasa giro                                           5.545                  5.791                          Interest on current accounts

                                                          73.544                 73.784

                                                        1.835.436
                                                                1              1.703.379
                                                                                       1

   Lihat Catatan 36 untuk rincian saldo dan transaksi dengan               Refer to Note 36 for details of balances and transactions
   pihak berelasi.                                                         with related parties.




 * Tidak diaudit                                                                                                                    *Unaudited
                                                                   91


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                                                                                         2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 602
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                  NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                              As of 31 December 2023 and 2022,
       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. BEBAN GAJI DAN TUNJANGAN                                                31. SALARIES AND BENEFITS EXPENSES

                                                                 2023     -            2022     -

            Pihak ketiga                                                                                                                    Third parties
               Gaji dan tunjangan                                 2.109.847             2.046.517                              Salaries and allowance
               Pelatihan dan pendidikan                              80.164                64.697                              Training and education
               Imbalan pasca-kerja karyawan                          64.692                46.469                            Post-employment benefits

                                                                  2.254.703             2.157.683

            Pihak berelasi                                                                                                               Related parties
               Gaji dan tunjangan                                  166.873                126.472                              Salaries and allowance
               Imbalan pasca-kerja karyawan                         (1.844)                20.269                            Post-employment benefits

                                                                   165.029                146.741

                                                                  2.419.732
                                                                          1             2.304.424
                                                                                                1


            Beban gaji dan tunjangan kepada Direksi pada tahun 2023                   Salaries and benefits expenses for Directors in 2023
            sebesar Rp58.090 (2022: Rp68.623). Beban gaji dan                         amounted to Rp58,090 (2022: Rp68,623). Salaries and
            tunjangan kepada Komisaris pada tahun 2023 sebesar                        benefits expenses for Commissioners in 2023 amounted to
            Rp7.060 (2022: Rp5.520).                                                  Rp7,060 (2022: Rp5,520).

            Lihat Catatan 36 untuk rincian saldo dan transaksi dengan                 Refer to Note 36 for details of balances and transactions
            pihak berelasi.                                                           with related parties.


       32. BEBAN BUNGA DAN KEUANGAN                                                32. INTEREST EXPENSE AND FINANCING CHARGES

                                                                 2023     -            2022     -

            Pihak ketiga                                                                                                                       Third parties
               Bunga atas pinjaman yang diterima                   463.505                183.735                                 Interest on borrowings
               Bunga atas utang obligasi (lihat Catatan 18)        332.499                419.599              Interest on bonds payable (see Note 18)
               Bagi hasil pinjaman mudharabah                       15.472                    -                 Revenue sharing for mudharabah loans
               Bunga atas liabilitas sewa                           12.590                 14.189                             Interest on lease liabilities
                                                                                                                     Amortisation of mudharabah bonds
               Amortisasi biaya emisi sukuk mudharabah                    815                 1.039                                    issuance cost
               Beban provisi dan administrasi                                                                               Provision and administration
                 pinjaman mudharabah                                      250                   -                     expenses on mudharabah loan
                                                                   825.131                618.562
            Pihak berelasi                                                                                                                 Related parties
               Bunga atas pinjaman yang diterima                   150.100                 74.173                                Interest on borrowings
               Bunga atas utang obligasi (lihat Catatan 18)          6.968                  7.398              Interest on bonds payable (see Note 18)

                                                                   157.068                 81.571

                                                                   982.199
                                                                         1                700.133
                                                                                                1

            Amortisasi biaya emisi obligasi yang diterbitkan pada tahun              The amortisation of bonds issuance costs in 2023
            2023 sebesar Rp5.736 (2022: Rp7.227) dicatat sebagai                     amounting to Rp5,736 (2022: Rp7,227) was recorded as
            bagian dari bunga atas utang obligasi, sedangkan                         part of interest on bonds payable, while amortisation of
            amortisasi beban provisi atas pinjaman yang diterima pada                provision expenses on borrowings in 2023 amounting to
            tahun 2023 sebesar Rp9.145 (2022: Rp980) dicatat sebagai                 Rp9,145 (2022: Rp980), was recorded as part of interest on
            bagian dari bunga atas pinjaman yang diterima.                           borrowings.
            Lihat Catatan 36 untuk rincian saldo dan transaksi dengan                Refer to Note 36 for details of balances and transactions
            pihak berelasi.                                                          with related parties.




        * Tidak diaudit                                                                                                                      *Unaudited
                                                                              92


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Page 603
                                                PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                   NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                               As of 31 December 2023 and 2022,
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 UMUM DAN ADMINISTRASI                                              33. GENERAL AND ADMINISTRATIVE EXPENSES

                                                           2023     -            2022     -

    Pihak ketiga                                                                                                                             Third parties
       Beban kantor                                          579.959                558.125                                           Office expenses
       Beban sewa                                            167.313                143.155                                          Rental expenses
       Penyusutan aset hak guna                                                                                  Depreciation of right-of-use assets
          (lihat Catatan 13)                                  99.939                 98.973                                         (see Note 13)
       Perbaikan dan pemeliharaan                             99.464                 97.306                                Repairs and maintenance
       Transportasi                                           71.250                 43.830                                            Transportation
       Jasa penerimaan angsuran                               64.009                 61.907                                Installment collection fees
       Amortisasi aset tak berwujud (lihat catatan 14)        50.490                 61.820             Intangible assets amortisation (see Note 14)
       Penyusutan aset tetap (lihat catatan 12)               48.701                 47.266               Depreciation of fixed assets (see Note 12)
       Pengiriman, perangko dan materai                       46.706                 63.254                      Delivery, postage and stamp duties
       Percetakan dan dokumentasi                             23.988                 18.292                              Printing and documentation
       Administrasi bank                                         447                    325                                       Bank administration
       Lain-lain                                              84.479                124.266                                                     Others
                                                            1.336.745             1.318.519
    Pihak berelasi                                                                                                                       Related party
       Asuransi aset tetap dan lainnya                            2.197                 2.402                      Fixed assets and other insurance

                                                            1.338.942
                                                                    1             1.320.921

   Lihat Catatan 36 untuk rincian saldo dan transaksi dengan                   Refer to Note 36 for details of balances and transactions
   pihak berelasi.                                                             with related parties.


34. BEBAN LAIN-LAIN                                                          34. OTHER EXPENSES

                                                           2023     -            2022     -

    Penyisihan kerugian penurunan nilai                                                                                 Provision for impairment losses
       piutang lain-lain                                          2.529              4.145                                      on other receivables
    Lain-lain                                                     2.643             32.859                                                      Others

                                                                  5.172
                                                                      1             37.004
                                                                                         1



35. LIABILITAS IMBALAN KERJA                                                 35. EMPLOYMENT BENEFITS LIABILITIES

                                                           2023     -            2022     -

    Imbalan kerja jangka pendek                               375.621               390.941                               Short-term employee benefits
    Imbalan pasca-kerja                                       561.160               492.986                                  Post-employment benefits
    Imbalan kerja jangka panjang lainnya                       45.391                40.503                       Other long-term employment benefits

                                                              982.172
                                                                    1               924.430
                                                                                          1

   Imbalan kerja jangka pendek                                                  Short-term employee benefits

                                                           2023     -            2022     -

    Bonus, THR, insentif, gaji, dan lain-lain                                                                          Accrued bonus, THR, incentive,
      yang masih harus dibayar                                375.621               390.941                                     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
   serta diadministrasikan oleh PT Asuransi Jiwa Manulife                       and administered by PT Asuransi Jiwa Manulife Indonesia.
   Indonesia.

 * Tidak diaudit                                                                                                                           *Unaudited
                                                                        93


                                                                                                                                                             599
                                                                                              2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 604
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                            As of 31 December 2023 and 2022,
       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. LIABILITAS IMBALAN KERJA (lanjutan)                                   35. EMPLOYMENT BENEFITS LIABILITIES (continued)

            Imbalan pasca-kerja (lanjutan)                                          Post-employment benefits (continued)

            Pada tanggal 31 Desember 2023 dan 2022, iuran karyawan                  As of 31 December 2023 and 2022, 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 2023, imbalan pasti yang diakui sebagai “beban               In 2023, the defined benefit are recognised as “salaries
            gaji dan tunjangan” pada laporan laba rugi sebesar                      and benefits expenses” in the statement of profit or loss
            Rp26.194 (2022: Rp24.916).                                              amounting to Rp26,194 (2022: Rp24,916).

            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.                         they retire. These benefits are primarily based on years of
            Imbalan pasca-kerja ini diberikan terutama berdasarkan                  service and the employees’ compensation at termination or
            masa kerja dan kompensasi karyawan pada saat                            retirement.
            pemutusan hubungan kerja atau selesainya masa kerja.

            Liabilitas imbalan pasca-kerja pada tanggal 31 Desember                 The    post-employment      benefits liabilities as  of
            2023 dan 2022 dihitung oleh aktuaris independen masing-                 31 December 2023 and 2022 is calculated by an
            masing tertanggal 23 Januari 2024 dan 25 Januari 2023,                  independent actuary dated 23 January 2024 and
            I Gde Eka Sarmaja, dengan menggunakan metode                            25 January 2023, respectively, I Gde Eka Sarmaja, using
            Projected Unit Credit.                                                  the Projected Unit Credit Method.

           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:

                                                                 2023   -            2022     -

            Saldo pada awal tahun                                  492.986             540.979                          Balance at beginning of year

            Beban jasa kini                                         46.797               44.031                                Current service cost
            Beban jasa lalu                                        (65.417)             (68.891)                                  Past service cost
            Beban bunga                                             33.749               28.241                                    Interest expense
            Pengukuran kembali:                                                                                                   Remeasurement:
            - Perubahan dalam asumsi keuangan                       77.453              (47.856)                 Change in financial assumptions -
            - Penyesuaian pengalaman kewajiban                       4.447                9.907               Experience adjustment on obligation -
            Imbalan yang di bayar                                  (28.855)             (13.425)                                       Benefits paid

            Saldo pada akhir tahun                                 561.160
                                                                         1             492.986
                                                                                             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:

                                                                 2023   -            2022     -

            Beban jasa kini                                         46.797               44.031                                  Current service cost
            Beban jasa lalu                                        (65.417)             (68.891)                                   Past service cost
            Beban bunga                                             33.749               28.241                                     Interest expense

            Beban yang diakui pada tahun berjalan                   15.129
                                                                         1                  3.381        Expense to be recognised in the current year




        * Tidak diaudit                                                                                                                 *Unaudited
                                                                            94


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      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 605
                                          PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                   NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                               As of 31 December 2023 and 2022,
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. LIABILITAS IMBALAN KERJA (lanjutan)                                       35. EMPLOYMENT BENEFITS LIABILITIES (continued)

   Imbalan pasca-kerja (lanjutan)                                                    Post-employment benefits (continued)

   Asumsi-asumsi utama yang digunakan                 oleh    aktuaria              The major assumptions used by the independent actuary
   independen adalah sebagai berikut:                                               are as follows:

                                                             2023                             2022
   Asumsi ekonomi:                                                                                                           Economic assumptions:
     Tingkat diskonto per tahun                              6,75%                             7,00%                          Annual discount rate
       Tingkat kenaikan penghasilan dasar per                7,00%                             6,00%                      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 2023 adalah 8,66                          pension obligation as of 31 December 2023 are 8.66 years
   tahun (2022: 7,98 tahun).                                                        (2022: 7.98 years).

   Sensitivitas dari kewajiban manfaat pasti terhadap                               The sensitivity of defined benefit obligation to changes in
   perubahan asumsi aktuaria adalah sebagai berikut:                                the actuarial assumptions is as follows:

                                                                        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

                                                                        2022
                                                       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%                (36.694)               41.236                       Annual discount rate
       Tingkat kenaikan penghasilan dasar
          per tahun                                  1,00%                 53.604               (48.178)                  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.
   Dalam prakteknya, hal ini jarang terjadi dan perubahan                           In practice, this is unlikely to occur and changes in some of
   beberapa asumsi mungkin saling berkorelasi. Dalam                                the assumptions may be correlated. When calculating the
   perhitungan sensitivitas kewajiban imbalan pasti atas                            sensitivity of the defined benefit obligation to significant
   asumsi aktuarial utama, metode yang sama (perhitungan                            actuarial assumptions, the same method (present value of
   nilai kini kewajiban imbalan pasti dengan menggunakan                            the defined benefit obligation calculated with the Projected
   metode Projected Unit Credit di akhir tahun) telah                               Unit Credit method at the end of year) has been applied as
   diterapkan seperti dalam perhitungan kewajiban pensiun                           when calculating the pension liability recognised within the
   yang diakui dalam laporan posisi keuangan.                                       statements of financial position.




 * Tidak diaudit                                                                                                                         *Unaudited
                                                                         95


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                                                                                               2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 606
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                     NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                 As of 31 December 2023 and 2022,
       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. LIABILITAS IMBALAN KERJA (lanjutan)                                      35. EMPLOYMENT BENEFITS LIABILITIES (continued)

            Imbalan pasca-kerja (lanjutan)                                             Post-employment benefits (continued)

           Analisis jatuh tempo yang diharapkan dari manfaat pensiun                   Expected maturity analysis of undiscounted pension
           yang tidak terdiskonto adalah sebagai berikut:                              benefits are as follows:

                                                                 2023      -            2022      -

            Dalam waktu 10 tahun                                    651.974                621.771                                     Within next 10 years
            Dalam waktu 10-20 tahun                               1.584.728              1.226.039                                      Within 10-20 years
            Dalam waktu 20-30 tahun                               1.075.341                695.904                                      Within 20-30 years
            Dalam waktu 30-40 tahun                                  29.962                 12.420                                      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
           pengabdian didiskontokan ke nilai kini.                                     award is discounted to present value.

           Liabilitas imbalan jangka panjang lainnya pada tanggal                      The other long-term liability benefits liabilities as of
           31 Desember 2023 dan 2022 dihitung oleh aktuaris                            31 December 2023 and 2022 is calculated by an
           independen masing-masing tertanggal 23 Januari 2024 dan                     independent actuary dated 23 January 2024 and
           25 Januari 2023, I Gde Eka Sarmaja, dengan menggunakan                      25 January 2023, respectively, I Gde Eka Sarmaja, using
           metode Projected Unit Credit.                                               the Projected Unit Credit Method.

           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:

                                                                 2023      -            2022      -

            Saldo pada awal tahun                                   40.503                 44.759                               Balance at beginning of year

            Beban jasa kini                                             5.426                  5.134                                  Current service cost
            Beban bunga                                                 2.590                  2.906                                      Interest expense
            Pengukuran kembali:                                                                                                          Remeasurement:
            - Penyesuaian pengalaman kewajiban                           3.898                  2.274                Experience adjustment on obligation -
            - Perubahan dalam asumsi keuangan                            2.810                 (5.039)                  Change in financial assumptions -
            Imbalan yang di bayar                                       (9.836)                (9.531)                                        Benefits paid

            Saldo pada akhir tahun                                  45.391                 40.503
                                                                                                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:

                                                                 2023      -            2022      -

            Beban jasa kini                                             5.426                  5.134                                    Current service cost
            Beban bunga                                                 2.590                  2.906                                       Interest expense
            Pengukuran kembali yang diakui                                                                                                Remeasurements
              selama tahun berjalan                                     6.708                  (2.765)                         recognised during the year

            Beban yang diakui pada tahun berjalan                   14.724
                                                                         1                     5.275
                                                                                                   1            Expense to be recognised in the current year




        * Tidak diaudit                                                                                                                       *Unaudited
                                                                               96


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                                            PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                      NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                                  As of 31 December 2023 and 2022,
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. LIABILITAS IMBALAN KERJA (lanjutan)                                       35. EMPLOYMENT BENEFITS LIABILITIES (continued)

   Imbalan kerja jangka panjang lainnya (lanjutan)                                   Other long-term employment benefits (continued)

   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:

                                                                              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%                  (2.154)                   2.361                        Annual discount rate
        Tingkat kenaikan penghasilan dasar per
           tahun                                     1,00%                    2.476                  (2.299)                   Annual salary growth rate


                                                                              2022
                                                          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%                 (1.829)                   2.001                         Annual discount rate
        Tingkat kenaikan penghasilan dasar per
           tahun                                     1,00%                 2.127                     (1.977)                  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.
   Dalam prakteknya, hal ini jarang terjadi dan perubahan                            In practice, this is unlikely to occur and changes in some of
   beberapa asumsi mungkin saling berkorelasi. Dalam                                 the 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-
   jangka panjang lainnya yang tidak terdiskonto adalah                              term employment benefits are as follows:
   sebagai berikut:

                                                             2023    -                2022   -

   Dalam waktu 10 tahun                                           75.530                 67.636                                      Within next 10 years
   Dalam waktu 10-20 tahun                                        53.068                 42.985                                       Within 10-20 years
   Dalam waktu 20-30 tahun                                         8.472                  4.989                                       Within 20-30 years




 * Tidak diaudit                                                                                                                             *Unaudited
                                                                         97


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Page 608
                                                       PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                       NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                   As of 31 December 2023 and 2022,
       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. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK                                         36. BALANCES AND TRANSACTIONS WITH RELATED
           BERELASI                                                                           PARTIES

            Berikut adalah rincian sifat hubungan dengan pihak                              The nature of relationships            with   related    parties   is
            berelasi:                                                                       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,
                                                      Tbk/Associate entity of PT Bank Danamon asuransi aset tetap Perseroan, asuransi kesehatan dan
                                                      Indonesia Tbk                              pembelian 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 Adira Quantum Multifinance              Dimiliki oleh pemegang saham pengendali yang Investasi dalam saham/Investment in shares.
           (proses likuidasi telah selesai pada       sama/Owned       by the    same   controlling
           tanggal 4 April 2023/liquidation process   shareholder
           has been completed on 4 April 2023)

           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/Insurance
                                                      Indonesia Tbk/Owned by associate entity of cooperation in respect of motor vehicles under sharia financing.
                                                      PT Bank Danamon Indonesia Tbk

           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,
                                                      employees                                 komisaris dan pejabat eksekutif/Consumer and murabahah
                                                                                                financing contract, purchase of bonds and allowances paid to
                                                                                                directors, commissioners and executive employees.

            −   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 financing. The portion of receivables financed
                konsumen. Porsi pembiayaan PT Bank Danamon                                     by PT Bank Danamon Indonesia Tbk is maximum at
                Indonesia Tbk adalah maksimal sebesar 99% dari                                 99% of the balance to be financed and the portion of
                jumlah pembiayaan dan porsi Perseroan minimum                                  receivables financed by the Company is minimum at 1%
                sebesar 1% dari jumlah pembiayaan. PT Bank                                     of the balance to be financed. PT Bank Danamon
                Danamon Indonesia Tbk menentukan tingkat bunga                                 Indonesia Tbk charged interest rates per annum in 2023
                pada tahun 2023 berkisar antara 10,54% - 16,08% dan                            ranging from 10.54% - 16.08% (2022: 6.96% - 15.33%).
                (2022: 6,96% - 15,33%).

            −   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                                    2023, the Company and PT Bank Danamon Indonesia
                Danamon Indonesia Tbk setuju untuk melakukan                                   Tbk agreed to enter into a joint financing facility
                kerjasama pemberian fasilitas pembiayaan bersama                               agreement for consumer. The portion of receivables
                kepada konsumen. Porsi pembiayaan PT Bank                                      financed by PT Bank Danamon Indonesia Tbk is
                Danamon Indonesia Tbk adalah maksimal sebesar 99%                              maximum at 99% of the balance to be financed and the
                dari jumlah pembiayaan dan porsi Perseroan minimum                             portion of receivables financed by the Company is
                sebesar 1% dari jumlah pembiayaan. PT Bank                                     minimum at 1% of the balance to be financed. PT Bank
                Danamon Indonesia Tbk menentukan tingkat bunga                                 Danamon Indonesia Tbk charged interest rates per
                pada tahun 2023 berkisar antara 11,80% - 17,46% (2022:                         annum in 2023 ranging from 11.80% - 17.46% (2022:
                9,58% - 15,02%).                                                               9.58% - 15.02%).




        * Tidak diaudit                                                                                                                             *Unaudited
                                                                                     98


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Page 609
                                            PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                   NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                               As of 31 December 2023 and 2022,
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. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK                                36. BALANCES AND TRANSACTIONS WITH RELATED
    BERELASI (lanjutan)                                                       PARTIES (continued)

    −    Perseroan memperoleh fasilitas pinjaman modal kerja                  − The Company has working capital facilities from
         dari PT Bank Danamon Indonesia Tbk dan MUFG                            PT Bank Danamon Indonesia dan MUFG Bank, Ltd. (see
         Bank, Ltd. (lihat Catatan 16).                                         Note 16).

    −    Perseroan memiliki kas di bank pada PT Bank                          − The Company has cash in bank at PT Bank Danamon
         Danamon Indonesia Tbk dan MUFG Bank, Ltd.                              Indonesia Tbk and MUFG Bank, Ltd. (Jakarta) (see Note
         (Jakarta) (lihat 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                          − The Company appointed PT Zurich Asuransi Indonesia
         Indonesia Tbk untuk menyediakan perlindungan                           Tbk to provide insurance coverage for fixed assets.
         asuransi atas aset 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                       Indonesia to provide insurance cover for consumers
         atas   kendaraan    bermotor  konsumen     dengan                      motor vehicles which are sharia financed by the
         pembiayaan syariah Perseroan.                                          Company.

    −    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                 activities of the Company, directly or indirectly. Key
         aktivitas Perseroan, secara langsung atau tidak                        management       personnel     consists     of   Directors,
         langsung. Personil manajemen kunci Perseroan terdiri                   Commissioners, and executive employees of the
         dari Direktur, Komisaris, dan pejabat ekskutif                         Company, parent company (PT Bank Danamon
         Perseroan, perusahaan induk (PT Bank Danamon                           Indonesia Tbk), and other related parties.
         Indonesia Tbk), dan pihak berelasi lainnya.

    Seluruh transaksi yang signifikan dengan pihak-pihak                      All significant transactions with related parties are
    berelasi dilakukan dengan persyaratan dan kondisi usaha                   conducted under commercial terms and condition which
    pada umumnya yang mungkin tidak sama sebagaimana                          may not be 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
    berikut:                                                                  follows:

    a.   Kas dan kas di bank (lihat Catatan 4)                                a.   Cash on hand and in banks (see Note 4)

                                                            2023     -             2022     -

         Perusahaan induk:                                                                                                       Parent company:
            PT Bank Danamon Indonesia Tbk                     736.987                500.094                     PT Bank Danamon Indonesia Tbk
         Pihak berelasi lainnya:                                                                                             Other related parties:
            MUFG Bank, Ltd. (Jakarta)                                    30                     17                    MUFG Bank, Ltd. (Jakarta)

                                                              737.017
                                                                  -                  500.111
                                                                                         -

         Persentase terhadap total aset                            2,38%
                                                                      -                   2,01%
                                                                                             -                             Percentage to total assets




 * Tidak diaudit                                                                                                                      *Unaudited
                                                                    99


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                                                                                            2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 610
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                            As of 31 December 2023 and 2022,
       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. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK                                36. 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)

            b. Piutang pembiayaan konsumen (lihat Catatan 5)                          b. Consumer financing receivables (see Note 5)

                                                                   2023     -              2022     -

                  Personil manajemen kunci dari perusahaan
                    induk:                                                                                 Key management personnel of parent company:
                    Piutang pembiayaan konsumen - bruto                   3.036                   2.609         Consumer financing receivables - gross
                    Pendapatan pembiayaan konsumen yang
                      belum diakui                                         (337)                   (145)         Unearned consumer financing income
                    Cadangan kerugian penurunan nilai                       (15)                     (6)             Allowance for impairment losses

                                                                          2.684                   2.458

                  Personil manajemen kunci dari Perseroan:                                                   Key management personnel of the Company:
                    Piutang pembiayaan konsumen - bruto                   2.954                   1.829        Consumer financing receivables - gross
                    Pendapatan pembiayaan konsumen yang
                      belum diakui                                         (334)                   (129)         Unearned consumer financing income
                    Cadangan kerugian penurunan nilai                       (92)                    (35)             Allowance for impairment losses

                                                                          2.528                   1.665

                  Personil manajemen kunci dari pihak                                                                     Key management personnel of
                    berelasi lainnya:                                                                                            other related parties:
                    Piutang pembiayaan konsumen - bruto                     132                     253         Consumer financing receivables - gross
                    Pendapatan pembiayaan konsumen yang
                      belum diakui                                              (8)                 (27)         Unearned consumer financing income
                    Cadangan kerugian penurunan nilai                       -                        (1)             Allowance for impairment losses

                                                                            124                     225

                                                                          5.336
                                                                            -                     4.348
                                                                                                    -

                  Persentase terhadap total aset                          0,02%
                                                                             -                    0,02%
                                                                                                     -                        Percentage to total assets


            c.   Piutang pembiayaan murabahah (lihat Catatan 6)                       c.   Murabahah financing receivables (see Note 6)

                                                                   2023     -              2022     -

                  Personil manajemen kunci dari perusahaan
                    induk:                                                                                 Key management personnel of parent company:
                    Piutang pembiayaan murabahah - bruto                    310                     296        Murabahah financing receivables - gross
                    Margin murabahah yang belum diakui                      (23)                    (15)                 Unearned murabahah margin
                    Cadangan kerugian penurunan nilai                       (13)                     (7)              Allowance for impairment losses

                                                                            274                     274

                  Personil manajemen kunci dari Perseroan:                                                   Key management personnel of the Company:
                    Piutang pembiayaan murabahah - bruto                        7                    38          Murabahah margin receivables - gross
                    Margin murabahah yang belum diakui                      -                        (5)                 Unearned murabahah margin
                    Cadangan kerugian penurunan nilai                       -                        (2)              Allowance for impairment losses

                                                                                7                    31

                                                                            281
                                                                            -                       305
                                                                                                    -

                  Persentase terhadap total aset                          0,00%
                                                                             -                    0,00%
                                                                                                     -                        Percentage to total assets




        * Tidak diaudit                                                                                                                  *Unaudited
                                                                          100


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      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 611
                                                 PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                   NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                               As of 31 December 2023 and 2022,
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. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK                                  36. 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)

    d. Beban dibayar dimuka (lihat Catatan 8)                                 d. Prepaid expenses (see Note 8)

                                                              2023      -          2022      -

         Pihak berelasi lainnya:                                                                                                 Other related party:
            PT Zurich Asuransi Indonesia Tbk                         38.904
                                                                        -                 36.372
                                                                                             -                   PT Zurich Asuransi Indonesia Tbk

         Persentase terhadap total aset                              0,13%
                                                                         1                0,15%
                                                                                              1                             Percentage to total assets


    e.   Piutang lain-lain (lihat Catatan 9)                                  e.   Other receivables (see Note 9)

                                                          `   2023                 2022      -

         Pihak berelasi lainnya:                                                                                              Other related parties:
            PT Zurich Asuransi Indonesia Tbk                         39.177               39.007               PT Zurich Asuransi Indonesia Tbk
            PT Zurich General Tafakul Indonesia                      13.842               11.875             PT Zurich General Tafakul Indonesia
         Personil manajemen kunci dari Perseroan                     14.133               12.142         Key management personnel of the Company

                                                                     67.152
                                                                        -                 63.024
                                                                                             -

         Persentase terhadap total aset                              0,22%
                                                                        -                 0,25%
                                                                                             -                              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
         personil manajemen kunci dan anggota keluarga dekat                       and their immediate family at the end of the year.
         mereka pada akhir tahun.

    f.   Investasi dalam saham (lihat Catatan 11)                             f.   Investment in shares (see Note 11)

                                                              2023     -           2022     -

         Pihak berelasi lainnya:                                                                                                   Other related party:
            PT Adira Quantum Multifinance                                                                            PT Adira Quantum Multifinance
              (proses likuidasi telah selesai                                                         (liquidation process has been completed
              pada tanggal 4 April 2023)                            -                       650                                 on 4 April 2023)
           PT Home Credit Indonesia                             386.360                     -                            PT Home Credit Indonesia

                                                                386.360
                                                                    -                       650
                                                                                            -

         Persentase terhadap total aset                              1,25%
                                                                        -                 0,00%
                                                                                             -                              Percentage to total assets


    g. Pinjaman yang diterima (lihat Catatan 16)                              g. Borrowings (see Note 16)

                                                              2023     -           2022     -

         Perusahaan induk:                                                                                                       Parent company:
            PT Bank Danamon Indonesia Tbk                       992.083              645.416                     PT Bank Danamon Indonesia Tbk
         Pihak berelasi lainnya:                                                                                             Other related parties:
            MUFG Bank, Ltd. (Jakarta)                          1.154.167            1.265.417                         MUFG Bank, Ltd. (Jakarta)
            MUFG Bank, Ltd. (Singapura)                          235.181                  -                         MUFG Bank, Ltd. (Singapore)

                                                               2.381.431            1.910.833
                                                                                            1

         Persentase terhadap jumlah liabilitas                   11,97%
                                                                      1               12,85%
                                                                                           1                              Percentage to total liabilities




 * Tidak diaudit                                                                                                                         *Unaudited
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                                                         PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                             As of 31 December 2023 and 2022,
       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. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK                                  36. 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)

            h. Beban yang masih harus dibayar (lihat Catatan 17)                       h. Accrued expenses (see Note 17)

                                                                      2023     -            2022     -

                  Perusahaan induk:                                                                                                     Parent company:
                     PT Bank Danamon Indonesia Tbk                           2.590                 1.578             PT Bank Danamon Indonesia Tbk
                  Pihak berelasi lainnya:                                                                                          Other related parties:
                     PT Zurich Asuransi Indonesia Tbk                    39.874                35.989                PT Zurich Asuransi Indonesia Tbk
                     MUFG Bank, Ltd. (Jakarta)                            9.753                 9.769                      MUFG Bank, Ltd. (Jakarta)
                     MUFG Bank, Ltd. (Singapura)                            904                   -                     MUFG Bank, Ltd. (Singapore)
                  Personil manajemen kunci dari Perseroan                    87                   100         Key management personnel of the Company
                  Personil manajemen kunci dari pihak                                                             Key management personnel of the other
                     berelasi lainnya                                              4                     23                             related parties

                                                                         53.212
                                                                            -                  47.459
                                                                                                  -

                  Persentase terhadap total liabilitas                       0,27%
                                                                                -                  0,32%
                                                                                                      -                       Percentage to total liabilities


            i.   Utang obligasi (lihat Catatan 18)                                     i.   Bonds payable (see Note 18)

                                                                      2023     -            2022     -

                  Perusahaan induk:                                                                                                     Parent company:
                     PT Bank Danamon Indonesia Tbk                       49.650                59.100                PT Bank Danamon Indonesia Tbk
                  Pihak berelasi lainnya:                                                                                            Other related party:
                     PT Zurich Asuransi Indonesia Tbk                   110.000                10.000                PT Zurich Asuransi Indonesia Tbk
                  Personil manajemen kunci dari Perseroan                 6.000                 6.000         Key management personnel of the Company
                  Personil manajemen kunci dari pihak                                                             Key management personnel of the other
                     berelasi lainnya                                        3.000                 4.000                                related parties

                                                                        168.650
                                                                            -                  79.100
                                                                                                  -

                  Persentase terhadap total liabilitas                       0,85%
                                                                                -                  0,53%
                                                                                                      -                       Percentage to total liabilities


            j.   Utang lain-lain (lihat Catatan 19)                                    j.   Other payables (see Note 19)

                                                                      2023     -            2022     -

                  Pihak berelasi lainnya:                                                                                           Other related parties:
                     PT Zurich Asuransi Indonesia Tbk                   719.170               753.980                PT Zurich Asuransi Indonesia Tbk
                     PT Zurich General Tafakul Indonesia                 43.400                37.258              PT Zurich General Tafakul Indonesia
                  Perusahaan induk:                                                                                                     Parent company:
                     PT Bank Danamon Indonesia Tbk                       29.193                23.905                PT Bank Danamon Indonesia Tbk
                                                                        791.763
                                                                            -                 815.143
                                                                                                  -

                  Persentase terhadap total liabilitas                       3,98%
                                                                                -                  5,48%
                                                                                                      -                       Percentage to total liabilities




        * Tidak diaudit                                                                                                                     *Unaudited
                                                                             102


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                                            PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                            As of 31 December 2023 and 2022,
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. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK                             36. 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)

    k.   Pendapatan pembiayaan konsumen                                    k.   Consumer financing income (see Note 27)
         (lihat Catatan 27)

                                                         2023     -             2022     -

         Personil manajemen kunci                                                                                   Key management personnels
           dari Perseroan                                         243                    119                                 of the Company
         Personil manajemen kunci dari                                                                             Key management personnel of
           perusahaan induk                                       173                        80                             parent company
         Personil manajemen kunci dari pihak                                                                  Key management personnel of other
           berelasi lainnya                                           20                     57                                related parties
                                                                  436
                                                                  -                      256
                                                                                         -

         Persentase terhadap total pendapatan                   0,00%
                                                                   -                   0,00%
                                                                                          -                            Percentage to total income


    l.   Marjin murabahah (lihat Catatan 28)                               l.   Murabahah margin (see Note 28)

                                                         2023     -             2022     -

         Personil manajemen kunci dari                                                                              Key management personnel of
           perusahaan induk                                           10                     24                              parent company
         Personil manajemen kunci                                                                                    Key management personnels
           dari Perseroan                                              5                     20                               of the Company

                                                                  -15                    -44

         Persentase terhadap total pendapatan                   0,00%
                                                                   -                   0,00%
                                                                                          -                            Percentage to total income


    m. Pendapatan lain-lain (lihat Catatan 30)                             m. Other income (see Note 30)

                                                         2023     -             2022     -

         Perusahaan induk:                                                                                                      Parent company:
            PT Bank Danamon Indonesia Tbk                       7.528                  5.926                 PT Bank Danamon Indonesia Tbk
         Pihak berelasi lainnya:                                                                                            Other related parties:
            PT Zurich Asuransi Indonesia Tbk                  64.458               63.798                    PT Zurich Asuransi Indonesia Tbk
            PT Zurich General Tafakul Indonesia                1.558                4.060                  PT Zurich General Tafakul Indonesia
                                                              73.544
                                                                   1               73.784
                                                                                        1

         Persentase terhadap total pendapatan                   0,77%
                                                                   -                   0,88%
                                                                                          -                            Percentage to total income


    n.   Beban gaji dan tunjangan (lihat Catatan 31)                       n. Salaries and benefits expenses (see Note 31)

                                                         2023     -             2022     -

         Personil manajemen kunci dari Perseroan:                                                    Key management personnel of the Company:
           Imbalan kerja jangka pendek                     164.321                126.301                     Short-term employees' benefits
           Imbalan pasca-kerja                              (1.844)                     5                           Post-employment benefits
           Imbalan kerja jangka-panjang lainnya              2.552                    171                 Other long-term employees' benefits
           Pesangon pemutusan kontrak kerja                    -                   20.264                                Termination benefits

                                                           165.029
                                                               -                  146.741
                                                                                      -

         Persentase terhadap total beban                        2,35%
                                                                   -                   2,33%
                                                                                          -                          Percentage to total expenses




 * Tidak diaudit                                                                                                                   *Unaudited
                                                                 103


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                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                      NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                  As of 31 December 2023 and 2022,
       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. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK                                   36. 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)

            o.   Beban bunga dan keuangan (lihat Catatan 32)                              o. Interest expense and financing charges
                                                                                             (see Note 32)

                                                                   2023     -                2022     -

                 Perusahaan induk:                                                                                                            Parent company:
                    PT Bank Danamon Indonesia Tbk                      54.222                    37.678                    PT Bank Danamon Indonesia Tbk
                 Pihak berelasi lainnya:                                                                                                  Other related parties:
                    MUFG Bank, Ltd. (Jakarta)                          97.640                    40.721                          MUFG Bank, Ltd. (Jakarta)
                    MUFG Bank, Ltd. (Singapura)                           904                       -                         MUFG Bank, Ltd. (Singapore)
                    PT Zurich Asuransi Indonesia Tbk                    3.646                     2.257                   PT Zurich Asuransi Indonesia Tbk
                 Personil manajemen kunci dari Perseroan                  447                       593             Key management personnel of the Company
                 Personil manajemen kunci dari                                                                                 Key management personnel of
                    perusahaan induk                                        -                         113                               the parent company
                 Personil manajemen kunci dari pihak berelasi                                                                   Key management personnel of
                    lainnya                                                 209                       209                           the other related parties

                                                                     157.068
                                                                           1                     81.571
                                                                                                      1

                 Persentase terhadap total beban                          2,23%
                                                                              1                     1,29%
                                                                                                        1                          Percentage to total expenses


            p. Penyisihan/(pemulihan) kerugian penurunan nilai                            p. Provision/(reversal) for impairment losses on
               piutang pembiayaan konsumen (lihat Catatan 5)                                 consumer financing receivables (see Note 5)

                                                                  2023      -                2022     -

                 Personil manajemen kunci dari                                                                                  Key management personnel of
                   Perseroan                                                    57                        29                                 the Company
                 Personil manajemen kunci dari                                                                                  Key management personnel of
                   perusahaan induk                                                 9                     (4)                             parent company
                 Personil manajemen kunci dari                                                                              Key management personnels of the
                   pihak berelasi lainnya                                       (1)                   -                               other related parties

                                                                            -65                       -25

                 Persentase terhadap total beban                         0,00%
                                                                            -                       0,00%
                                                                                                       -                          Percentage to total expenses


            q. Penyisihan/(pemulihan) kerugian penurunan nilai                            q. Provision/(reversal) for impairment losses                     on
               piutang pembiayaan murabahah (lihat Catatan 6)                                murabahah financing receivables (see Note 6)
                                                                   2023         -             2022        -

                  Personil manajemen kunci dari                                                                                   Key management personnel of
                    perusahaan induk                                                6                         3                            parent company
                  Personil manajemen kunci dari                                                                                   Key management personnel of
                    Perseroan                                                       (2)                       (3)                            the Company

                                                                                - 4                       - -

                  Persentase terhadap total beban                         0,00%
                                                                             -                       0,00%
                                                                                                        -                          Percentage to total expenses




        * Tidak diaudit                                                                                                                          *Unaudited
                                                                           104


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                                                PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                             As of 31 December 2023 and 2022,
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. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK                               36. 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.   Beban umum dan administrasi (lihat Catatan 33)                     r.   General and administrative expenses (see Note 33)

                                                            2023     -           2022     -

          Pihak berelasi lainnya:                                                                                           Other related parties:
             PT Zurich Asuransi Indonesia Tbk                      2.197
                                                                     -                  2.402
                                                                                          -                   PT Zurich Asuransi Indonesia Tbk

          Persentase terhadap total beban                          0,03%
                                                                       1                0,04%
                                                                                            1                        Percentage to total expenses

   s. Premi asuransi terkait pembiayaan kepada PT Zurich                    s. Insurance premiums related to financing to PT Zurich
      Asuransi Indonesia Tbk pada tahun 2023 sebesar                           Asuransi Indonesia Tbk in 2023 amounted to
      Rp1.243.816     (2022:    Rp934.382).    Perseroan                       Rp1,243,816 (2022: Rp934,382). The Company earned
      memperoleh komisi, sponsorship dan lainnya dari PT                       commission, sponsorship and others from PT Zurich
      Zurich Asuransi Indonesia Tbk pada tahun 2023                            Asuransi Indonesia Tbk in 2023 amounted to
      sebesar Rp422.484 (2022: Rp327.589).                                     Rp422,484 (2022: Rp327,589).

   t.    Premi asuransi terkait pembiayaan kepada PT Zurich                 t.   Insurance premiums related to financing to PT Zurich
         General Takaful Indonesia pada tahun 2023 sebesar                       General Takaful Indonesia in 2023 amounted to
         Rp379.990 (2022: Rp280.542). Perseroan memperoleh                       Rp379,990 (2022: Rp280,542). The Company earned
         komisi dari PT Zurich General Takaful Indonesia pada                    commission from PT Zurich General Takaful Indonesia
         tahun 2023 sebesar Rp121.198 (2022: Rp88.658).                          in 2023 amounted to Rp121,198 (2022: Rp88,658).


37. MANAJEMEN RISIKO KEUANGAN                                            37. 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                             practices could support the performance of a finance
   pembiayaan, maka manajemen risiko selalu menjadi                         company, risk management would always be an important
   elemen pendukung penting bagi Perseroan dalam                            supporting element for the Company in conducting its
   menjalankan bisnisnya. Sasaran dan tujuan utama dari                     business. The target and main purpose of the
   diterapkannya praktik manajemen risiko di Perseroan                      implementation of risk management practices in the
   adalah untuk menjaga dan melindungi Perseroan melalui                    Company is to maintain and protect the Company through
   pengelolaan risiko kerugian yang mungkin timbul dari                     managing the risk of losses which could arise from its
   berbagai aktivitasnya serta menjaga tingkat risiko agar                  various activities as well as maintaining risk level in order to
   sesuai dengan arahan yang ditetapkan oleh Perseroan.                     match with the direction 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                   risk database, as well as modern management techniques
   yang modern. Membangun proses dan kemampuan risiko                       and methodologies. Building strong and healthy processes
   yang sehat dan kuat adalah sebuah pengkajian yang                        as 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,
   seperti identifikasi, pengukuran,        pemantauan dan                  measurement, monitoring and controlling risk.
   pengendalian risiko.

 * Tidak diaudit                                                                                                                    *Unaudited
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                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                       NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                   As of 31 December 2023 and 2022,
       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. MANAJEMEN RISIKO KEUANGAN (lanjutan)                            37. 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                  Control on Subsidiary Companies", is implemented by the
            dalam kapasitasnya sebagai Entitas Anak dari PT Bank               Company in its capacity as the Subsidiary of PT Bank
            Danamon Indonesia Tbk, pemegang saham pengendali                   Danamon Indonesia Tbk, the controlling shareholder of the
            Perseroan. Aktivitas ini mengacu kepada Peraturan Otoritas         Company. This activity refers to Financial Services Authority
            Jasa Keuangan (POJK) No. 38/POJK.03/2017 tertanggal                Regulation (POJK) No. 38/POJK.03/2017 dated 12 July
            12 Juli 2017 dan No. 12/POJK.03/2019 tertanggal 04 April           2017 and No. 12/POJK.03/2019 dated 04 April 2019, in
            2019, yang mana penerapan manajemen risiko Perseroan               which the implementation of Company’s risk management is
            merupakan pendekatan terpadu dan konsisten dalam                   an integrated and consistent approach in conducting review,
            melakukan penelaahan, pengukuran, pemantauan dan                   measurement, monitoring and management of risks to the
            pengelolaan risiko terhadap seluruh komponen kelompok              entire components of the Company’s group. This matter has
            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                     and Circular Letter fo Financial Services Authority (SEOJK)
            Keuangan (SEOJK) No.14/SEOJK.03/2015 mengenai                      No.14/SEOJK.03/2015 regarding the implementation of
            penerapan manajemen risiko terintegrasi bagi konglomerasi          integrated risk management for financial conglomerates,
            keuangan, serta POJK No. 45/POJK.03/2020 mengenai                  and POJK No. 45/POJK.03/2020 regarding financial
            konglomerasi keuangan. Lebih lanjut, kemitraan antara              conglomeration. Furthermore, the partnership between the
            Perseroan dengan Perusahaan Induk merupakan hal yang               Company and its Parent Company is an important matter,
            sangat penting, mengingat keduanya menghadapi                      considering both companies face the same regional and
            tantangan regional dan global yang sama dalam mengelola            global challenges in managing rapid business growth and
            pertumbuhan bisnis yang cepat dan dalam suasana                    intense competition atmosphere; however, at the same time
            kompetisi yang ketat, namun pada saat yang bersamaan               the Company must remain capable of conducting the
            Perseroan harus tetap mampu menyelenggarakan praktik               business practices, based upon and in reference to the
            bisnis tersebut berdasarkan dan mengacu kepada prinsip             prudence principle.
            kehati-hatian.

            Sebagai Perseroan yang bergerak di bidang pembiayaan,              As a company engaged in financing activities, the
            manajemen Perseroan memiliki komitmen penuh untuk                  Company’s management is fully committed to implement
            menerapkan manajemen risiko secara komprehensif yang               risk management comprehensively, which essentially
            secara esensi mencakup kecukupan kebijakan, prosedur               covers the adequacy of policies, procedures and risk
            dan metodologi pengelolaan risiko sehingga kegiatan usaha          management methodology; hence, the Company's business
            Perseroan tetap dapat terarah dan terkendali pada batasan          activities could remain directed and controlled at an
            risiko yang dapat diterima, serta tetap menguntungkan              acceptable risk limit, at the same time the Company can still
            Perseroan. Direktorat Manajemen Risiko yang berperan               be profitable. Risk Management Directorate is playing an
            secara aktif dalam mengkoordinasikan tindakan-tindakan             active role in coordinating preventive, proactive and
            pencegahan, proaktif dan responsif dengan seluruh                  responsive actions with all employees from various levels
            karyawan dari berbagai tingkatan yang ada di dalam                 within the Company in order to support the implementation
            Perseroan untuk mendukung penerapan manajemen risiko               of risk management, because all divisions of the Company
            ini, karena semua bagian di dalam Perseroan masing-                will play their respective important roles.
            masing akan memainkan peranan penting.




        * Tidak diaudit                                                                                                        *Unaudited
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                                       PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                        NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                    As of 31 December 2023 and 2022,
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. MANAJEMEN RISIKO KEUANGAN (lanjutan)                             37. 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
   memadai dalam mengakomodasi risiko-risiko yang dihadapi               to 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                  management pillars,which could be described as follows:
   dapat 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         •   Approving and evaluating risk management policies on
     manajemen risiko secara berkala;                                        a regular basis;
   • Melakukan evaluasi dan menyetujui aktivitas yang                    •   Evaluating and approving activities that require
     memerlukan persetujuan dari Dewan Komisaris atau                        approval from the Board of Commissioners or Board of
     Direksi;                                                                Directors;
   • Menetapkan kebijakan dan strategi manajemen risiko                  •   Establishing risk management policies and strategies,
     termasuk penetapan otoritas dalam pemberian batasan                     which include determining the authorisation in limits
     serta tinjauan atas kualitas portofolio secara berkala;                 and reviewing the quality of portfolio on a regular basis;
   • Terdapatnya Komite Audit dan Komite Pemantau Risiko                 •   The presence of the Audit Committee and Risk
     sebagai organ Dewan Komisaris dalam melaksanakan                        Monitoring Committee as an organ of the Board of
     fungsi pengawasannya; dan                                               Commissioners in carrying out their supervisory
                                                                             functions; and
   • Membentuk komite yang terkait dengan penerapan                      •   Establishing     committees    in     relation   to   the
     manajemen risiko, yaitu Komite Manajemen Risiko.                        implementation of risk management, i.e. the Risk
                                                                             Management Committee.

   Kerangka    konsolidasi      manajemen      risiko   dengan           The consolidated risk management framework with Parent
   Perusahaan Induk dibentuk dengan menempatkan wakil                    Company is established through placing representatives
   dari Perusahaan Induk dalam jajaran Dewan Komisaris                   from Parent Company in the Board of Commissioners. The
   Perseroan. Kerangka tersebut juga dilaksanakan melalui                framework is also implemented through regular
   pemeriksaan kinerja secara berkala oleh Perusahaan Induk              performance assessment by the Parent Company on the
   terhadap Perseroan, menyangkut kinerja keuangan,                      Company, concerning the financial performance, monitoring
   pengawasan sistem informasi akuntansi, serta tingkat                  on accounting information system, as well as the level of
   kesehatan dan profil risiko 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             The consolidated risk management framework with Parent
   Perusahaan Induk terselenggara mengingat Perseroan                    Company is established as the Company obtains approval
   mendapatkan persetujuan dari Perusahaan Induk untuk                   from Parent Company for proposal of new limits and for new
   pengajuan batasan baru maupun atas program kredit untuk               product credit programs (if any). The Company’s policy in
   produk baru (jika ada). Kebijakan cadangan kerugian                   relation with allowance for impairment losses on receivables
   penurunan nilai piutang Perseroan juga mengikuti kebijakan            should also follow the Parent Company's policy, which is in
   penyisihan pada Perusahaan Induk yang sejalan dan patuh               line and in compliance with Indonesian Financial Accounting
   terhadap Standar Akuntansi Keuangan di Indonesia.                     Standards.




 * Tidak diaudit                                                                                                              *Unaudited
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Page 618
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                          NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                      As of 31 December 2023 and 2022,
       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. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                37. 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
            memadai dalam mengakomodasi risiko-risiko yang dihadapi                to 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                   management pillars,which could be described as follows:
            dapat 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
            berkala Komite Audit dan Komite Pemantau Risiko                        meetings of the Company’s Audit and Risk Monitoring
            Perseroan. Selain itu, sistem teknologi informasi utama                Committee. In addition, the Company’s major information
            Perseroan mampu menyediakan data/informasi secara                      technology system is capable of providing data/information
            cepat dan akurat kepada pihak Manajemen, Perusahaan                    instantly and accurately for the Management, Parent
            Induk atau pihak ketiga yang terkait lainnya.                          Company or other related third parties.

            Kerangka     konsolidasi   manajemen      risiko   dengan              The consolidated risk management framework with Parent
            Perusahaan Induk terlaksana melalui penyampaian paparan                Company is conducted through the reporting of the
            risiko 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          The consolidated risk management framework with Parent
            Perusahaan       Induk      juga     dicerminkan       dengan          Company is also reflected in the implementation of regular
            dilaksanakannya        audit     reguler/audit       Teknologi         audit/Information Technology audit/integrated audit on the
            Informasi/audit terintegrasi atas unit-unit di Perseroan oleh          business units in the Company by Parent Company’s
            Satuan Kerja Audit Internal (SKAI) Perusahaan Induk.                   Internal 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
            Dalam perencanaan usaha Perseroan, risiko pasar yang                   the Company's business planning, market risk with direct
            memiliki dampak langsung kepada Perseroan adalah dalam                 impact to the Company is in terms of interest rates
            hal pengelolaan tingkat bunga.                                         management.




        * Tidak diaudit                                                                                                          *Unaudited
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Page 619
                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                      NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                  As of 31 December 2023 and 2022,
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. MANAJEMEN RISIKO KEUANGAN (lanjutan)                           37. 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
   saat perubahannya, terutama ketika tingkat bunga                    of change, especially when the interest rate is raised, which
   dinaikkan, yang menyebabkan kerugian bagi Perseroan.                would cause losses to the Company. Therefore, the
   Untuk itu, Perseroan menerapkan pengelolaan tingkat                 Company consistently implements fixed interest rate
   bunga tetap secara konsisten dengan menyesuaikan tingkat            management by doing adjustment on lending interest rate
   bunga kredit terhadap tingkat bunga pinjaman dan beban              and cost of funds.
   dana.

   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                  One of the Company’s sources of funding is from joint
   skema pembiayaan bersama dengan PT Bank Danamon                     financing scheme with PT Bank Danamon Indonesia Tbk,
   Indonesia Tbk, dengan tingkat bunga tetap dan jangka                with fixed interest rate and matching period with the
   waktu yang sama dengan piutang pembiayaan konsumen                  consumer financing receivable and murabahah financing
   dan piutang 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                   domestic banks.
   negeri.

   Perseroan memiliki pinjaman luar negeri dalam mata uang             The Company has off-shore loans in foreign currency and
   asing, dalam hal ini Perseroan sudah melakukan antisipasi           the 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 2023, Perseroan memiliki                   As of 31 December 2023, the Company has financial
   liabilitas keuangan dalam mata uang asing berupa pinjaman           liabilities denominated in foreign currency for borrowings
   yang       diterima  sebesar   JPY2.160.000.000     (2022:          amounting to JPY2,160,000,000 (2022: USD50,416,667)
   USD50.416.667) (nilai penuh) atau setara dengan                     (full amount) or equivalent to Rp235,181 (2022:
   Rp235.181 (2022: Rp784.861) yang telah dilindung nilai              Rp784,861) which was hedged by derivative instruments
   melalui instrumen derivatif seperti kontrak cross currency          such as cross currency swap contracts (see Notes 10, 16
   swap (lihat Catatan 10, 16 dan 40).
                                                                       and 40).

   Dengan pola aktivitas usaha yang dijalankan Perseroan               With the pattern of business activity currently operated by
   saat ini, risiko pasar Perseroan adalah minimal. Perseroan          the Company, the market risk of the Company is minimal.
   tidak mempunyai kegiatan usaha pembiayaan konsumen                  The Company does not have consumer financing
   dalam mata uang asing.                                              transaction in foreign currency.




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                                                                                 2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 620
                                                        PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                               NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                           As of 31 December 2023 and 2022,
       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. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                           37. 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
            awal antara tanggal repricing atau tanggal jatuh tempo                                installment due dates to see the impact of changes in
            angsuran untuk melihat dampak perubahan tingkat suku                                  interest rates:
            bunga:

                                                                                       2023                                                   -
                                        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                 1.307.116             -             -              -               -               -         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
                                                                                                                                              -


                                                                                       2022                                                   -
                                        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                 1.175.334             -             -              -               -               -         1.175.334          Cash in banks
               Piutang pembiayaan                                                                                                                    Consumer financing
                  konsumen - neto                -               -      2.536.298     5.697.415        5.027.312       3.943.696       17.204.721    receivables - net
               Piutang pembiayaan                                                                                                                   Murabahah financing
                  murabahah - neto               -               -        494.172     1.135.780        1.210.903       1.192.502        4.033.357    receivables - net
               Piutang sewa                                                                                                                               Finance leases
                  pembiayaan - neto              -               -        119.895       301.682          339.429         156.999         918.005     receivables - net
                                           1.175.334             -      3.150.365     7.134.877        6.577.644       5.293.197       23.331.417

            Liabilitas keuangan                                                                                                                        Financial liabilities
               Pinjaman yang diterima       389.187         395.674     1.224.542     1.852.751          886.663         324.267        5.073.084          Borrowings
               Sukuk mudharabah                 -               -         182.000           -            112.000         147.000          441.000    Mudharabah bonds
               Utang obligasi                   -               -         781.479     1.275.898        1.864.577       1.077.253        4.999.207       Bonds payable
                                            389.187         395.674     2.188.021     3.128.649        2.863.240       1.548.520       10.513.291

            Dampak dari derivatif
              untuk tujuan manajemen                                                                                                                 Effect of derivative held
              risiko                        (389.187)      (395.674)      389.187       395.674               -               -               -     for risk management
                                           1.175.334
                                                 -               --       573.157
                                                                              -       3.610.554
                                                                                            -          3.714.404
                                                                                                             -         3.744.677
                                                                                                                             -         12.818.126
                                                                                                                                              -




        * Tidak diaudit                                                                                                                                     *Unaudited
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Page 621
                                         PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                              NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                          As of 31 December 2023 and 2022,
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. MANAJEMEN RISIKO KEUANGAN (lanjutan)                               37. 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
   pemantauan atas sensitivitas aset dan liabilitas keuangan              the Company’s financial assets and liabilities to various
   Perseroan terhadap beberapa skenario suku bunga baku                   standard and non-standard interest rate scenarios.
   maupun non-baku. Skenario baku yang dilakukan setiap                   Standard scenarios that are considered on a monthly basis
   bulan mencakup analisis kenaikan atau penurunan kurva                  include a 100 basis point (bp) parallel rise or fall in all yield
   imbal hasil sebesar 100 basis poin (bp).                               curves.


   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:

                                                        2023      -          2022      -

   Kenaikan suku bunga dalam 100 basis poin                 260.157              211.627              Increase in interest rate in 100 basis point
   Penurunan suku bunga dalam 100 basis poin               (260.157)            (211.627)            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:

                                                        2023      -          2022      -

   Kenaikan suku bunga dalam 100 basis poin                 142.149               89.733              Increase in interest rate in 100 basis point
   Penurunan suku bunga dalam 100 basis poin               (142.149)             (89.733)            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                         faces risks when consumers are not able to fulfill their
   menghadapi risiko seandainya konsumen tidak mampu                     obligations in paying off loans already agreed upon in the
   memenuhi kewajibannya dalam melunasi kredit sesuai                    contract between consumers and the Company.
   dengan perjanjian yang telah disepakati antara konsumen
   dengan Perseroan.

   Perseroan secara berkala melakukan identifikasi dan                   The Company periodically performs the identification and
   pengukuran risiko kredit berdasarkan indikator-indikator              risk measurement of credit risk based on the indicators
   yang     relevan   terhadap     Perseroan      serta  selalu          relevant to the Company and continuously develops
   mengembangkan indikator pengukuran risiko kredit                      indicators of measuring credit risk to ensure that credit risk
   sehingga risiko kredit dapat terukur lebih tajam dan akurat.          can be measured in a more sharp and accurate manner.
   Perseroan juga senantiasa memantau penerapan kebijakan                The Company monitors the implementation of credit policies
   kredit yang berlaku dan melakukan perubahan-perubahan                 and performs adjustments as needed, in accordance with
   yang diperlukan, sesuai dengan kondisi yang sekarang dan              current and future conditions to be faced by the Company.
   akan dihadapi oleh Perseroan. Perseroan telah memiliki                The Company has a policy in encountering credit risk,
   kebijakan dalam menghadapi risiko kredit, yakni dimulai dari          namely starting from the initial receipt of credit application
   proses awal penerimaan aplikasi kredit yang selektif dan              which is handled with prudent principles, then going through
   ditangani dengan prinsip kehati-hatian, yang mana aplikasi            survey and credit analysis processes by the Credit
   kredit akan melalui proses survei dan analisa kredit oleh             Committee.
   Komite Kredit.




 * Tidak diaudit                                                                                                                  *Unaudited
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                                                                                                                                                     617
                                                                                       2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 622
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                             NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                         As of 31 December 2023 and 2022,
       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. MANAJEMEN RISIKO KEUANGAN (lanjutan)                               37. 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
            Massal di Sektor Jasa Keuangan dan SEOJK No.                         of Mass Destruction in Financial Services Sector, and
            37/SEOJK.05/2017 tentang Pedoman Penerapan Program                   SEOJK No. 37/SEOJK.05/2017 about Guidelines for
            Anti Pencucian Uang Dan Pencegahan Pendanaan                         Implementation of Anti Money Laundering and Counter
            Terorisme Di Sektor Industri Keuangan Non Bank.                      Terrorism Financing 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
               dengan nilai tercatat.                                                  the carrying amounts.

           ii. Analisis konsentrasi risiko kredit                                ii. Concentration of credit risk analysis

               Konsentrasi risiko kredit timbul ketika sejumlah                        Concentrations of credit risk arise when a number of
               konsumen bergerak dalam aktivitas usaha yang sama                       consumers are engaged in similar business activities or
               atau melakukan aktivitas dalam wilayah geografis yang                   activities within the same geographic region, or when
               sama, atau ketika mereka memiliki karakteristik yang                    they have similar characteristics that would cause their
               sejenis yang akan menyebabkan kemampuan untuk                           ability to meet contractual obligations to be similarly
               memenuhi kewajiban kontraktualnya sama-sama                             affected by changes in economic or other conditions.
               dipengaruhi oleh 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
               tertentu.                                                               specific 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,
            piutang pembiayaan murabahah dan piutang sewa                        murabahah financing receivables and finance lease
            pembiayaan yang dimiliki Perseroan:                                  receivables of the Company:

                                                                 2023     -           2022   -
           Piutang pembiayaan konsumen - neto                                                                  Consumer financing receivables - net
               Korporasi                                            893.692              764.901                                    Corporate
               Ritel                                             19.786.937           16.439.820                                         Retail
                                                                 20.680.629
                                                                        -             17.204.721
                                                                                             -

           Piutang pembiayaan murabahah - neto                                                                Murabahah financing receivables - net
               Korporasi                                            160.682               82.933                                    Corporate
               Ritel                                              5.359.380            3.950.424                                         Retail
                                                                  5.520.062
                                                                        -              4.033.357
                                                                                             -

           Piutang sewa pembiayaan - neto                                                                          Finance leases receivables - net
               Korporasi                                            995.267              730.061                                    Corporate
               Ritel                                                449.033              187.944                                         Retail
                                                                  1.444.300
                                                                        -                918.005
                                                                                             -



        * Tidak diaudit                                                                                                              *Unaudited
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                                           PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                   NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                               As of 31 December 2023 and 2022,
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. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                    37. 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 2023 dan 2022 berdasarkan staging dan                               31 December 2023 and 2022 based on staging and risk
   tingkat risiko:                                                                 rate:

                                                                         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

                                          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
                                                                        113


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                                                                                               2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 624
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                       NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                   As of 31 December 2023 and 2022,
       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. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                        37. 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 2023 dan 2022 berdasarkan staging dan                                  31 December 2023 and 2022 based on staging and risk
           tingkat risiko: (lanjutan)                                                         rate: (continued)

                                                                                    2022                                -
                                                     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                             1.175.334                -              -             -    1.175.334         Grade 1-22: Acceptable risk


           Piutang pembiayaan konsumen                                                                                          Consumer financing receivables
              Grade 1-22: Risiko yang dapat
                 diterima                            14.844.734          8.904                -             -   14.853.638         Grade 1-22: Acceptable risk
              Grade 23-25: Risiko tinggi              3.013.752       278.354                 -             -    3.292.106              Grade 23-25: High risk
              Grade 26-28: Pembiayaan                                                                                             Grade 26-28: Non-performing
                 bermasalah                                     -              -     311.435                -     311.435                         financing
                                                                                                                                                   financing

                                                     17.858.486       287.258         311.435               -   18.457.179
              Cadangan kerugian penurunan nilai        (887.675)      (82.635)       (282.148)              -   (1.252.458)       Allowance of impairment loss

              Nilai tercatat - bersih                16.970.811       204.623          29.287               -   17.204.721               Carrying amount - net

           Piutang sewa pembiayaan                                                                                                    Finance leases receivables
              Konvensional                                                                                                                      Conventional
              Grade 1-22: Risiko yang dapat
                 diterima                               790.514          1.084                -             -     791.598          Grade 1-22: Acceptable risk
              Grade 23-25: Risiko tinggi                 90.739          1.825                -             -       92.564              Grade 23-25: High risk
              Grade 26-28: Pembiayaan                                                                                             Grade 26-28: Non-performing
                 bermasalah                                     -              -           430              -           430                       financing
                                                                                                                                                   financing

                                                        881.253          2.909            430               -     884.592
              Cadangan kerugian penurunan nilai         (44.365)          (462)          (430)              -     (45.257)        Allowance of impairment loss

                                                        836.888          2.447                -             -     839.335

              Syariah                                           -              -              -        78.670       78.670                                Sharia

              Nilai tercatat - bersih                   836.888          2.447                -        78.670     918.005                Carrying amount - net

           Aset derivatif                                                                                                                      Derivative assets
              Grade 1-22: Risiko yang dapat
                 diterima                                40.884                -              -             -       40.884         Grade 1-22: Acceptable risk

           Aset keuangan tanpa peringkat:                                                                                            Non-graded financial assets:
             Piutang klaim asuransi                             -              -              -        18.064       18.064          Insurance claim receivables
             Piutang komisi asuransi                            -              -              -        61.152       61.152    Insurance commission receivables
             Piutang karyawan                                   -              -              -        79.539       79.539                Employee receivables
             Investasi dalam saham                              -              -              -           650          650                 Investment in shares

                                                     19.023.917
                                                            -         207.070
                                                                          -            29.287
                                                                                          -           238.075
                                                                                                          -     19.498.349
                                                                                                                       -




        * Tidak diaudit                                                                                                                          *Unaudited
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Page 625
                                             PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                             NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                                         As of 31 December 2023 and 2022,
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. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                         37. FINANCIAL RISK MANAGEMENT (continued)

   Risiko kredit (lanjutan)                                                              Credit risk (continued)

   Pada tanggal 31 Desember 2023 dan 2022, rincian kualitas                              As of 31 December 2023 and 2022, the quality of
   piutang pembiayaan murabahah berdasarkan evaluasi                                     murabahah financing receivable based on impairment
   penurunan nilai PSAK 55 sebagai berikut:                                              assessment under SFAS 55 as follows:

                                                                               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
                                                                                                                           -


                                                                               2022                                         -
                                         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                               1.346.489              269.743                    26.496              1.642.728                 New motorcycles
      Motor bekas                                119.726               30.269                     2.146                152.141                Used motorcycles
      Mobil baru                               1.369.308              259.223                    14.393              1.642.924                         New cars
      Mobil bekas                                546.133              144.767                     4.906                695.806                        Used cars
      Lainnya                                     68.352               16.655                     2.611                 87.618                            Others

                                               3.450.008              720.657                    50.552              4.221.217


   Cadangan kerugian penurunan nilai            (147.517)             (34.271)                   (6.072)              (187.860)     Allowance for impairment losses

                                               3.450.008
                                                       1              720.657
                                                                            1                    50.552
                                                                                                      1              4.033.357
                                                                                                                           -


   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
                                                                           115


                                                                                                                                                                      621
                                                                                                         2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 626
                                                         PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                                NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                            As of 31 December 2023 and 2022,
       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. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                                  37. 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 2023 dan 2022 sebagai                                            2 as of 31 December 2023 and 2022 are set out below:
            berikut:

                                                                                              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
                                                      1           277.475
                                                                        1          1.206.372
                                                                                           1              570.906
                                                                                                                1      750.485
                                                                                                                             1        4.283.406
                                                                                                                                              1

            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
                                                                                                                                           -


                                                                                              2022

                                           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                        839.034            179.986         1.008.597              485.335       465.529       2.978.481                    1-30 days
              30-60 hari                        57.497             13.068            39.240                25.683       28.325         163.813                  30-60 days
              61-90 hari                        43.302              8.367            27.609                18.066       16.152         113.496                  61-90 days

                                               939.833
                                                   -              201.421
                                                                      -           1.075.446
                                                                                        -                529.084
                                                                                                             -         510.006
                                                                                                                           -         3.255.790
                                                                                                                                           -

            Piutang sewa                                                                                                                                        Finance lease
              pembiayaan (konvensional)                                                                                                           receivables (conventional)
              1-30 hari                             186                     -        36.393                12.135       14.739          63.453                    1-30 days
              30-60 hari                                 -                  -            348                   64         480              892                  30-60 days
              61-90 hari                                 -                  -             46                   15         243              304                  61-90 days

                                                    186
                                                    -                  - -           36.787
                                                                                        -                  12.214
                                                                                                              -         15.462
                                                                                                                           -            64.649
                                                                                                                                           -




        * Tidak diaudit                                                                                                                                        *Unaudited
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      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 627
                                                  PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                                NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                                            As of 31 December 2023 and 2022,
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. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                             37. 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 2023 and
   tanggal 31 Desember 2023 dan 2022 adalah sebagai                                         2022 are set out below:
   berikut:

                                                                                   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
                                                                                                                                         -


                                                                                   2022

                                    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                            240.303          27.031       239.045              136.317            14.232              656.928                     1-30 days
      30-60 hari                            16.551           1.957        12.088                4.250              1.324              36.170                   30-60 days
      61-90 hari                            12.889           1.281         8.090                4.200              1.099              27.559                   61-90 days

                                           269.743
                                               -            30.269
                                                               -         259.223
                                                                             -                144.767
                                                                                                  -              16.655
                                                                                                                    -                720.657
                                                                                                                                         -


   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
   pembiayaan sebelum dikurangi cadangan kerugian                                           lease receivables before deducted allowance for
   peurunan nilai selama tahun berjalan dan tahun                                           impairment losses during the year and prior year:
   sebelumnya:

                                                                                   2023                                    -
                                                     Tahap 1/        Tahap 2/              Tahap 3/             Jumlah/
                                                     Stage 1 -       Stage 2 -             Stage 3 -             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




 * Tidak diaudit                                                                                                                                             *Unaudited
                                                                              117


                                                                                                                                                                              623
                                                                                                            2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 628
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                          NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                      As of 31 December 2023 and 2022,
       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. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                        37. 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
            pembiayaan sebelum dikurangi cadangan kerugian                                    lease receivables before deducted allowance for
            peurunan nilai selama tahun berjalan dan tahun                                    impairment losses 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 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
                                                             -             -                -             -                    -


                                                                                    2022                                      -
                                                     Tahap 1/       Tahap 2/       Tahap 3/        Syariah/           Jumlah/
                                                     Stage 1-       Stage 2-       Stage 3-        Sharia -            Total -

           Piutang pembiayaan konsumen                                                                                                     Consumer financing receivables
              Saldo awal                             17.183.953       500.644        441.167                  -       18.125.764                         Beginning balance
              Pergerakan antar tahap:                                                                                                                Interstage movement:
              - Pindah ke tahap 1                      1.334.584    (1.229.840)      (104.744)                -                 -                      -Transfer to Stage 1
              - Pindah ke tahap 2                     (2.473.432)    2.588.047       (114.615)                -                 -                      -Transfer to Stage 2
              - Pindah ke tahap 3                       (271.256)   (1.282.067)     1.553.323                 -                 -                      -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       (10.994.441)      (281.957)      (542.226)                -       (11.818.624)                 and accured interest
              Aset keuangan yang baru diperoleh      13.107.255              -              -                 -        13.107.255          New financial assets originated
              Penghapusan                               (28.177)        (7.569)      (921.470)                -          (957.216)                                Write-offs

              Saldo akhir                            17.858.486
                                                            -         287.258
                                                                          -          311.435
                                                                                         -                - -         18.457.179
                                                                                                                             -                             Ending Balance

           Piutang sewa pembiayaan                                                                                                                Finance lease receivables
              Saldo awal                                260.887         29.715           1.718                -           292.320                        Beginning balance
              Pergerakan antar tahap:                                                                                                                Interstage movement:
              - Pindah ke tahap 1                        17.058        (15.831)        (1.227)                -                 -                      -Transfer to Stage 1
              - Pindah ke tahap 2                       (23.945)        24.538           (593)                -                 -                      -Transfer to Stage 2
              - Pindah ke tahap 3                          (590)       (20.627)        21.217                 -                 -                      -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          (244.416)       (14.886)       (18.880)                -          (278.182)                 and accured interest
              Aset keuangan yang baru diperoleh         872.309              -              -                 -           872.309          New financial assets originated
              Penghapusan                                   (50)             -         (1.805)                -            (1.855)                                Write-offs
              Syariah                                         -              -              -         80.861               80.861                                    Sharia

              Saldo akhir                               881.253
                                                            -            2.909
                                                                           -               430
                                                                                           -          80.861
                                                                                                         -                965.453
                                                                                                                              -                            Ending Balance




        * Tidak diaudit                                                                                                                                       *Unaudited
                                                                                   118


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      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 629
                                           PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                    NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                                As of 31 December 2023 and 2022,
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. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                  37. 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:

                                                                       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                      (2.007)         (611)       (2.998)                -        (5.616)               Financial assets that
         telah dilunasi                                                                                                          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




 * Tidak diaudit                                                                                                                       *Unaudited
                                                                      119


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                                                                                             2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 630
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                         NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                     As of 31 December 2023 and 2022,
       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. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                       37. 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)

                                                                                   2022                                 -
                                                     Tahap 1/       Tahap 2/      Tahap 3/        Syariah/        Jumlah/
                                                     Stage 1-       Stage 2-      Stage 3-        Sharia -         Total -


            Piutang pembiayaan konsumen                                                                                          Consumer financing receivables
               Saldo awal                               754.169       155.397       309.324                   -    1.218.890                  Beginning balance
               Pergerakan antar tahap:                                                                                                    Interstage movement:
               - Pindah ke tahap 1                      425.841       (352.070)     (73.771)                  -              -              -Transfer to Stage 1
               - Pindah ke tahap 2                     (347.386)       430.939      (83.553)                  -              -              -Transfer to Stage 2
               - Pindah ke tahap 3                      (43.099)      (427.997)     471.096                   -              -              -Transfer to Stage 3
               Aset keuangan yang                                                                                                          Financial assets that
                 telah dilunasi                          (68.383)      (40.381)      (83.555)                 -     (192.319)               have been repaid
               Pengukuran kembali penurunan                                                                                             Remeasurement of loss
                  nilai-bersih                         (624.316)      312.665        656.450                  -      344.799                       allowance
               Perubahan parameter atau model           122.073        11.651          7.627                  -      141.351     Change in model or parameters
               Aset keuangan yang baru diperoleh        696.953             -              -                  -      696.953     New financial assets originated
               Penghapusan                              (28.177)       (7.569)      (921.470)                 -     (957.216)                          Write-offs

               Saldo akhir                              887.675
                                                            -           82.635
                                                                           -        282.148
                                                                                        -                - -       1.252.458
                                                                                                                         -                     Ending Balance


            Piutang sewa pembiayaan                                                                                                    Finance lease receivables
               Saldo awal                                 8.138          3.024            545                 -      11.707                   Beginning balance
               Pergerakan antar tahap:                                                                                                    Interstage movement:
               - Pindah ke tahap 1                         4.997        (4.049)          (948)                -              -              -Transfer to Stage 1
               - Pindah ke tahap 2                        (1.250)        1.471           (221)                -              -              -Transfer to Stage 2
               - Pindah ke tahap 3                           (72)       (7.977)         8.049                 -              -              -Transfer to Stage 3
               Aset keuangan yang                                                                                                          Financial assets that
                 telah dilunasi                           (1.012)       (2.803)      (14.708)                 -      (18.523)               have been repaid
               Pengukuran kembali penurunan                                                                                             Remeasurement of loss
                  nilai-bersih                           (30.746)       10.505           8.874             -         (11.367)                      allowance
               Perubahan parameter atau model              3.158           291             644             -           4.093     Change in model or parameters
               Aset keuangan yang baru diperoleh          61.202             -               -             -          61.202     New financial assets originated
               Penghapusan                                   (50)            -          (1.805)            -          (1.855)                          Write-offs
               Syariah                                         -             -               -         2.191           2.191                              Sharia

               Saldo akhir                               44.365
                                                            -             462
                                                                          -               430
                                                                                          -            2.191
                                                                                                         -           47.448
                                                                                                                        -                      Ending Balance



            Penjelasan mengenai istilah tahap 1, 2 dan 3, terdapat                           Explanation of the terms stage 1, 2, and 3 is included in
            pada Catatan 2.h.                                                                Note 2.h.




        * Tidak diaudit                                                                                                                          *Unaudited
                                                                                  120


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      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 631
                                                PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                                           NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                                                       As of 31 December 2023 and 2022,
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. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                                      37. 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 55 untuk tahun berjalan dan tahun                                                under SFAS 55 during the current year and prior year:
   sebelumnya:

                                                                                            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
      Saldo awal                       117.344                8.948                 46.409               9.110               6.049         187.860              Beginning balance
      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 receivables

                                       144.924
                                           -                 12.044
                                                                -                  110.125
                                                                                       -                17.367
                                                                                                           -                 7.648
                                                                                                                               -             292.108
                                                                                                                                                 -


                                                                                            2022
                                  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
      Saldo awal                        99.116                 6.781                25.948               9.398               4.433         145.676              Beginning balance
      Penambahan                       119.805                 9.831                77.162              13.826               6.629         227.253                        Additions
      Penghapusan piutang             (101.577)               (7.664)              (56.701)            (14.114)             (5.013)       (185.069)         Written-off receivables

                                       117.344
                                           -                   8.948
                                                                 -                  46.409
                                                                                       -                 9.110
                                                                                                           -                 6.049
                                                                                                                               -             187.860
                                                                                                                                                 -


    Berikut ini adalah dampak perjanjian saling hapus untuk                                          The following table sets out the impact of netting
    aset keuangan terhadap laporan posisi keuangan pada                                              agreements for financial assets to the statement of financial
    tanggal 31 Desember 2023 dan 2022:                                                               position as of 31 December 2023 and 2022:

                                                                                            2023
                                                 Jumlah bruto
                                                    liabilitas
                                               keuangan diakui                  Jumlah neto
                                                  saling hapus                aset keuangan            Jumlah terkait yang tidak saling
                                                 dalam laporan                disajikan dalam            hapus dalam laporan posisi
                                               posisi keuangan/                laporan posisi                    keuangan/
                          Jumlah bruto         Gross amount of                   keuangan/             Related amount was not off-set
                         aset keuangan        financial liabilities           Net amount of         on the statement of financial position
                             diakui/            was recognised               financial assets         Instrumen
                        Gross amount of          off-set on the              on the statement        keuangan/             Agunan kas
                        financial assets          statement of                   of financial          Financial          yang diterima/           Jumlah neto/
                      - was recognised      - financial position           -      position         - instrument      - Cash collateral            - Net amount


    Aset derivatif                 1.006-                             --                1.006-                     --                        --           1.006-   Derivative assets




 * Tidak diaudit                                                                                                                                                    *Unaudited
                                                                                        121


                                                                                                                                                                                       627
                                                                                                                   2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 632
                                                         PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                                        NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                                    As of 31 December 2023 and 2022,
       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. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                                       37. FINANCIAL RISK MANAGEMENT (continued)

            Risiko kredit (lanjutan)                                                                        Credit risk (continued)

            Berikut ini adalah dampak perjanjian saling hapus untuk                                         The following table sets out the impact of netting
            aset keuangan terhadap laporan posisi keuangan pada                                             agreements for financial assets to the statement of financial
            tanggal 31 Desember 2023 dan 2022: (lanjutan)                                                   position as of 31 December 2023 and 2022: (continued)

                                                                                                   2022
                                                           Jumlah bruto
                                                              liabilitas
                                                         keuangan diakui                  Jumlah neto
                                                            saling hapus                aset keuangan          Jumlah terkait yang tidak saling
                                                           dalam laporan                disajikan dalam          hapus dalam laporan posisi
                                                         posisi keuangan/                laporan posisi                  keuangan/
                                    Jumlah bruto         Gross amount of                   keuangan/           Related amount was not off-set
                                   aset keuangan        financial liabilities           Net amount of       on the statement of financial position
                                       diakui/            was recognised               financial assets       Instrumen
                                  Gross amount of          off-set on the              on the statement      keuangan/             Agunan kas
                                  financial assets          statement of                   of financial        Financial          yang diterima/           Jumlah neto/
                                - was recognised      - financial position           -      position       - instrument      - Cash collateral            - Net amount

            Aset derivatif                  40.884-                             --               40.884-                   --                        --          40.884-   Derivative assets


            Dampak pandemik COVID-19                                                                        Effects of the COVID-19 pandemic

            Sejalan dengan penurunan kasus COVID-19 dan kondisi                                             Aligning with the decline of COVID-19 cases and improving
            perekonomian yang membaik, sudah tidak ada pengajuan                                            economic condition, there is no new COVID-19 restructuring
            restrukturisasi COVID-19 yang baru dari konsumen dan                                            applications from consumers and all consumers have
            semua konsumen sudah membayar angsuran kembali                                                  already paid the installment back to normal payment, so the
            secara normal sehingga jumlah piutang pembiayaan                                                financing receivables of restructured consumer has shown
            restrukturisasi menunjukkan trend penurunan. Jumlah                                             declining trend. The amount of restructured consumer
            piutang pembiayaan konsumen, piutang pembiayaan                                                 financing receivables, murabahah financing receivables and
            murabahah dan piutang sewa pembiayaan yang telah                                                finance lease receivables as of 31 December 2023 and
            direstrukturisasi pada tanggal 31 Desember 2023 dan 2022                                        2022 are presented in Notes 5, 6 and 7.
            disajikan pada Catatan 5, 6 dan 7.

            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                                                  formed     Asset    and     Liability Committee,   whose
            bertugas untuk memantau kondisi dan situasi yang                                                responsibilities are to monitor conditions and situations
            berhubungan dengan likuiditas perseroan serta melakukan                                         related to Company’s liquidity as well as to perform any
            tindakan mitigasi jika diperlukan.                                                              mitigation, if needed.




        * Tidak diaudit                                                                                                                                                     *Unaudited
                                                                                                 122


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      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 633
                                               PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                              NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                                          As of 31 December 2023 and 2022,
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. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                             37. FINANCIAL RISK MANAGEMENT (continued)

   Risiko likuiditas (lanjutan)                                                           Liquidity risk (continued)

    Selama ini, Perseroan memiliki rasio likuiditas yang sehat.                           So far, the Company has a healthy liquidity ratio. This
    Hal ini dapat dilihat dari solvabilitas, yakni pertumbuhan                            could be seen in the Company’s solvability, i.e. the
    atas kemampuan Perseroan dalam memenuhi liabilitas                                    Company's growing ability to discharge both short-term
    jangka pendek dan jangka panjangnya. Rasio liabilitas                                 and long-term liabilities. The ratio of the Company’s
    terhadap ekuitas Perseroan pada tanggal 31 Desember                                   liabilities to equity as of 31 December 2023 is 1.8 (2022:
    2023 sebesar 1,8 (2022: 1,5). Rasio liabilitas terhadap                               1.5). The ratio of liabilities over assets as of 31 December
    jumlah aset pada tanggal 31 Desember 2023 dan 2022                                    2023 and 2022 are 0.6.
    sebesar 0,6.

    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
    menggambarkan eksposur Perseroan terhadap risiko                                      liabilities that shows the Company’s exposure to liquidity
    likuiditas pada tanggal 31 Desember 2023 dan 2022:                                    risk as of 31 December 2023 and 2022:

                                                                                 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
                                                                                                                                   -


                                                                                 2022

                                  < 1 bulan/     1-3 bulan/        3-12 bulan/          1-3 tahun/        > 3 tahun/        Jumlah/
                                   month          months            months                years             years            Total
                                           -               -                 -                    -                 -                 -


    Pinjaman yang diterima            732.805        946.664         2.358.146            1.277.817                     -    5.315.432                    Borrowings
    Sukuk mudharabah                    1.988        186.249            12.615              180.803           105.656         487.311               Mudharabah bonds
    Utang obligasi                     51.846        817.246         1.484.108            2.867.651           269.531        5.490.382                  Bonds payable
    Utang kepada dealer               514.466                  -                 -                    -                 -     514.466              Payables to dealers
    Utang premi asuransi              188.220                  -              -                       -                 -     188.220     Insurance premium payables
    Liabilitas derivatif                2.954                  -          2.953                       -                 -       5.907              Derivative liabilities

                                    1.492.279
                                          -        1.950.159
                                                         -           3.857.822
                                                                           -              4.326.271
                                                                                                -             375.187
                                                                                                                  -         12.001.718
                                                                                                                                   -




 * Tidak diaudit                                                                                                                                        *Unaudited
                                                                             123


                                                                                                                                                                            629
                                                                                                          2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 634
                                                          PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                                    NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                                As of 31 December 2023 and 2022,
       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. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                              37. 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 2023 dan 2022:                                                                 31 December 2023 and 2022:

                                                                                          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 kas di bank                   -         1.435.491           -               -               -               -      1.435.491      Cash on hand and in banks
               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          Sukuk mudharabah
               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
                                                     -               -             -             -                 -               -            -


                                                                                          2022                                                      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 kas di bank                   -         1.286.362           -               -               -               -      1.286.362      Cash on hand and in banks
               Piutang pembiayaan                                                                                                                               Consumer financing
                   konsumen - bruto                  -         1.356.128     2.421.351     8.951.690        10.433.961       1.970.286   25.133.416          receivables - gross
               Piutang pembiayaan                                                                                                                              Murabahah financing
                   murabahah - bruto                 -          287.198       516.467      1.980.956         2.707.259        533.297     6.025.177          receivables - gross
               Piutang sewa                                                                                                                                           Finance lease
                   pembiayaan - bruto                -           50.625         94.611         371.964        560.030           19.848    1.097.078          receivables - gross
               Piutang karyawan                      -            2.528          4.898          19.652         36.747           15.714       79.539           Employee receivables
               Piutang klaim asuransi                -           18.064            -               -              -                -         18.064     Insurance claim receivables
                                                                                                                                                             Insurance commission
               Piutang komisi asuransi               -           61.152            -               -               -               -         61.152                 receivables
               Aset derivatif                        -            4.851         15.809          16.961             -               -         37.621                Derivative assets
               Investasi dalam saham                 650            -              -               -               -               -            650            Investment in shares
                                                     650       3.066.908     3.053.136    11.341.223        13.737.997       2.539.145   33.739.059

            Liabilitas keuangan                                                                                                                                 Financial liabilities
               Pinjaman yang diterima                -          732.805       946.664      2.358.146         1.277.817            -       5.315.432                  Borrowings
               Sukuk mudharabah                      -            1.988       186.249         12.615           180.803        105.656       487.311          Mudharabah bonds
               Utang obligasi                        -           51.846       817.246      1.484.108         2.867.651        269.531     5.490.382              Bonds payable
               Utang kepada dealer                   -          514.466           -              -                 -              -         514.466         Payables to dealers
               Utang premi asuransi                  -          188.220           -              -                 -              -         188.220 Insurance premium payables
               Liabilitas derivatif                  -            2.954           -            2.953               -              -           5.907          Derivative liabilities
                                                     -         1.492.279     1.950.159     3.857.822         4.326.271        375.187    12.001.718

            Perbedaan jatuh tempo                    650       1.574.629     1.102.977     7.483.401         9.411.726       2.163.958   21.737.341                       Maturity gap
                                                     -               -             -             -                 -               -            -


        * Tidak diaudit                                                                                                                                              *Unaudited
                                                                                         124


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      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 635
                                       PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                      NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                  As of 31 December 2023 and 2022,
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. MANAJEMEN RISIKO KEUANGAN (lanjutan)                           37. FINANCIAL RISK MANAGEMENT (continued)

   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                   because problems arising in relation with this risk could
   risiko ini dapat berdampak dan berpengaruh luas terhadap            bring significant impact and affect the Company’s overall
   kinerja 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
   Perseroan dilakukan dengan 4 (empat) langkah, yaitu:                handled 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
    -   Memantau risiko yang telah diidentifikasi, diukur, dan         -   To monitor risks that have been identified, measured
        dikendalikan oleh Perseroan dalam suatu bentuk                     and 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.
   yang tidak terpisahkan. Langkah di atas telah diterjemahkan         The 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             internal processes in order to generate operational risk
        menghasilkan status risiko operasional, dan dilaporkan             status, and is reported periodically (semi-annually) to
        secara periodik (semesteran) kepada manajemen                      the Company’s management. The appointed unit within
        Perseroan. Unit kerja yang telah ditetapkan di dalam               the Company will conduct Self Assessment (Unit SA)
        Perseroan akan melakukan Self Assessment (Unit SA)                 which results in RSCA for each Unit SA.
        yang menghasilkan rating RCSA bagi setiap Unit SA.

   • 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              Indonesia Tbk to carry out operational risk control by
        pengendalian     risiko  operasional    dengan    cara             recording risk event at the time this risk event occurred,
        melakukan pencatatan kejadian berisiko pada saat                   as part of the Implementation of Integrated Risk
        terjadinya kejadian berisiko tersebut, sebagai bagian              Management. ORMS is a web-based intranet
        dari Penerapan Manajemen Risiko Terintegrasi bagi                  application that is used as an operational risk
        Konglomerasi Keuangan. ORMS adalah sebuah aplikasi                 management tool and is designed for recording the
        intranet berbasis web yang digunakan sebagai alat                  operational risk event at the time of occurrence of this
        bantu pengelola risiko operasional yang dirancang agar             risk event and stored into a database that has been
        pencatatan kejadian berisiko dapat dilakukan pada saat             integrated with PT Bank Danamon Indonesia Tbk as
        terjadinya kejadian berisiko tersebut dan direkam ke               Parent Company.
        dalam database yang terintegrasi dengan PT Bank
        Danamon Indonesia Tbk sebagai Perusahaan Induk.

 * Tidak diaudit                                                                                                            *Unaudited
                                                                 125


                                                                                                                                           631
                                                                                  2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 636
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                             As of 31 December 2023 and 2022,
       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. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                        37. FINANCIAL RISK MANAGEMENT (continued)

           Risiko operasional (lanjutan)                                                 Operational risk (continued)

            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
            hasilnya akan dikombinasikan dengan proses pengendalian                      combined with internal control process, thus can help the
            internal, sehingga dapat membantu Perseroan dalam                            Company in detecting operational risk which might occur
            mendeteksi risiko operasional yang mungkin timbul dan                        and take necessary action in minimising the effect of
            mengambil tindakan yang diperlukan dalam meminimalisir                       operational risk.
            akibat dari risiko operasional.

            •   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                             internal system that is still in the process of
                sistem internal yang masih terus dalam proses                                improvement. As a financing company that has a risk
                perbaikan. Sebagai perusahaan pembiayaan yang telah                          management system, the Company has implemented
                memiliki sistem manajemen risiko, Perseroan telah                            POJK No. 35/POJK.05/2018 dated 27 December 2018
                menerapkan POJK No. 35/POJK.05/2018 tanggal                                  concerning the Business Operations of Financing
                27 Desember 2018 tentang Penyelenggaraan Usaha                               Company related to the Anti-Fraud Strategy, generally
                Perusahaan Pembiayaan yang berkaitan dengan                                  summarized as follows:
                Strategi Anti-Fraud, secara umum terangkum sebagai
                berikut:
                •    Pencegahan: Memuat anti-fraud awareness,                                •   Prevention:      Provide     anti-fraud   awareness,
                     identifikasi kerawanan, dan know your employee.                             identification of vulnerabilities, and know your
                                                                                                 employee.
                •    Pendeteksian:       Memuat       kegiatan    dalam                      •   Detection: Provide activities to identify and find
                     mengidentifikasi dan menemukan kejadian fraud.                              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                                    reporting fraud incidents to the Company's internal
                     Perseroan, penerapan kebijakan sanksi untuk                                 affairs, implementation of a sanction policy to
                     memberikan efek jera bagi pelaku fraud.                                     provide a deterrent effect for perpetrators of fraud.
                •    Pemantuan, 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                                   mechanisms to prevent fraud incidents from
                     kejadian fraud terulang kembali.                                            reoccur.

           •    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                                    continuity. BCM becomes a framework in building
                sebuah kerangka dalam membangun ketahanan dan                                resilience and the capability to respond to issues or
                kapabilitas dalam merespon isu atau situasi secara                           situations effectively. Therefore, the interests of
                efektif. Dengan demikian, kepentingan para pemangku                          stakeholders, the reputation of the Company and
                kepentingan, reputasi Perseroan dan kelangsungan                             business continuity can be maintained.
                usaha dapat 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.




        * Tidak diaudit                                                                                                                   *Unaudited
                                                                                126


632
      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 637
                                            PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                       NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                                   As of 31 December 2023 and 2022,
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. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                       37. FINANCIAL RISK MANAGEMENT (continued)

   Risiko operasional (lanjutan)                                                     Operational risk (continued)

    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
    Perseroan pun mengidentifikasi bahwa krisis eksternal pun                        arise and affect the Company’s business continuity.
    dapat timbul dan berpotensi memberikan dampak pada
    kelangsungan usaha Perseroan.


38. ASET DAN LIABILITAS KEUANGAN                                               38. 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:

                                                                          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
                                                                                                                                       Cash on hand and
      Kas dan kas di bank                  1.435.491             -             -          1.435.491        1.435.491                           in banks
      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




 * Tidak diaudit                                                                                                                               *Unaudited
                                                                         127


                                                                                                                                                                   633
                                                                                                   2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 638
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                            NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                        As of 31 December 2023 and 2022,
       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. ASET DAN LIABILITAS KEUANGAN (lanjutan)                                        38. 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)

                                                                                    2022                                      -
                                                                   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
                                                                                                                                               Cash on hand and
                Kas dan kas di bank                  1.286.362             -             -            1.286.362        1.286.362                       in banks
                Piutang pembiayaan                                                                                                           Consumer financing
                   konsumen - bersih                17.204.721             -             -           17.204.721      17.429.932               receivables - net
                Piutang pembiayaan                                                                                                          Murabahah financing
                   murabahah - bersih                4.033.357             -             -            4.033.357        4.150.924              receivables - net
                Piutang sewa                                                                                                                        Finance lease
                   pembiayaan - bersih                 918.005             -             -              918.005          975.054              receivables - net
                Piutang klaim asuransi                  18.064             -             -               18.064           18.064     Insurance claim receivables
                                                                                                                                          Insurance commission
                Piutang komisi asuransi                  61.152            -            -                 61.152          61.152                   receivables
                Piutang karyawan                         79.539            -            -                 79.539          71.484           Employee receivables
                Aset derivatif                              -              -         40.884               40.884          40.884                Derivative assets
                Investasi dalam saham                       -              -            650                  650             650            Investment in shares

            Jumlah aset keuangan                    23.601.200
                                                           -               --        41.534
                                                                                        -            23.642.734
                                                                                                            -        24.034.506
                                                                                                                            -                  Total financial assets

            Liabilitas keuangan                                                                                                                 Financial liabilities

                Pinjaman yang diterima               5.073.084             -             -            5.073.084        5.044.518                     Borrowings
                Beban bunga yang masih harus                                                                                                    Accrued interest
                   dibayar                               78.043            -             -                78.043          78.043                   expenses
                Bagi hasil sukuk mudharabah yang                                                                                     Accrued revenue sharing for
                  masih harus dibayar                    1.997             -            -                 1.997            1.997           mudharabah bonds
                Utang obligasi                       4.999.207             -            -             4.999.207        5.062.014                 Bonds payable
                Utang kepada dealer                    514.466             -            -               514.466          514.466            Payables to dealers
                Utang premi asuransi                   188.220             -            -               188.220          188.220    Insurance premium payables
                Liabilitas derivatif                       -               -          5.693               5.693            5.693             Derivative liabilities
                Sukuk mudharabah                       441.000             -            -               441.000          442.070             Mudharabah bonds

            Jumlah liabilitas keuangan              11.296.017
                                                           -               --         5.693
                                                                                        -            11.301.710
                                                                                                            -        11.337.021
                                                                                                                            -                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 kas di bank, piutang klaim asuransi,                      •       The fair value of cash on hand and in banks,
                 piutang komisi asuransi, utang kepada dealer, utang                                   insurance claim receivables, insurance commission
                 premi asuransi, pinjaman yang diterima dengan tingkat                                 receivables, payables to dealers, insurance premium
                 suku bunga tetap dan akan jatuh tempo kurang dari                                     payables, borrowings which bear fixed interest rate
                 satu tahun, beban bunga yang masih harus dibayar                                      and will mature in less than one year, accrued interest
                 dan bagi hasil sukuk mudharabah yang masih harus                                      expenses and accrued revenue sharing for
                 dibayar mendekati nilai tercatat karena jangka waktu                                  mudharabah bonds approximate their carrying
                 jatuh tempo yang singkat atas instrumen keuangan                                      amounts largerly due to short-term mature of these
                 tersebut.                                                                             instruments.
           •     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.


        * Tidak diaudit                                                                                                                                *Unaudited
                                                                                   128


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Page 639
                                       PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                             As of 31 December 2023 and 2022,
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. ASET DAN LIABILITAS KEUANGAN (lanjutan)                              38. 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 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                           which bear fixed interest rate and will mature in more
         dari 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 2023 dan 2022.                                                    as of 31 December 2023 and 2022.
    •    Nilai wajar investasi dalam saham PT Home Credit                        •     The fair value of investment in shares of PT Home
         Indonesia pada tanggal 31 Desember 2023 dinilai                               Credit Indonesia as of 31 December 2023 is valued at
         sebesar biaya perolehannya karena tidak terdapat                              its acquisition cost because there is no significant
         perbedaan signifikan antara biaya perolehan saat                              difference between the acquisition cost at the time of
         pembelian dengan nilai wajar pada tanggal pelaporan.                          purchase and the fair value at the reporting date.
         Investasi tersebut diukur menggunakan hirarki nilai                           Such investment is measured using level 3 fair value
         wajar tingkat 3.                                                              hierarchy.
    •    Nilai wajar investasi dalam saham PT Adira Quantum                      •     The fair value of investment in shares of PT Adira
         Multifinance pada tanggal 31 Desember 2022 dinilai                            Quantum Multifinance as of 31 December 2022 is
         sebesar biaya perolehannya karena nilai wajarnya                              carried at cost because its fair value cannot be
         tidak dapat diukur secara handal.                                             reliably measured.
    •    Obligasi dan sukuk mudharabah Perseroan yang                            •     The Company’s bonds and sukuk mudharabah listed
         terdaftar di Bursa Efek Indonesia. Nilai wajar utang                          in the Indonesia Stock Exchange. The fair value of
         obligasi    dan    sukuk    mudharabah     ditentukan                         bonds payable and sukuk mudharabah are
         berdasarkan harga pasar kuotasi dari Bloomberg pada                           determined using quoted market price from
         tanggal 31 Desember 2023 dan 2022.                                            Bloomberg as of 31 December 2023 and 2022.

   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 2023                      financial assets/liabilities as of 31 December 2023 and
    dan 2022:                                                                   2022:
                                                                       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

 * Tidak diaudit                                                                                                                       *Unaudited
                                                                   129


                                                                                                                                                        635
                                                                                             2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 640
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                           NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                       As of 31 December 2023 and 2022,
       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. ASET DAN LIABILITAS KEUANGAN (lanjutan)                                         38. 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 2023                                financial assets/liabilities as of 31 December 2023 and
            dan 2022: (lanjutan)                                                                  2022: (continued)
                                                                                         2022                          -
                                                                           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                        17.429.932               -                    -      17.429.932                    receivables - net
               Piutang pembiayaan                                                                                                            Murabahah financing
                  murabahah - bersih                           4.150.924            -                    -       4.150.924                    receivables - net
               Piutang sewa                                                                                                                         Finance lease
                  pembiayaan - bersih                           975.054             -                   -          975.054                    receivables - net
               Piutang karyawan                                  71.484             -                   -           71.484                  Employee receivables
               Aset derivatif                                       -               -                40.884         40.884                      Derivative assets
                                                           22.627.394
                                                                  -                 --               40.884
                                                                                                        -       22.668.278
                                                                                                                       -

            Liabilitas keuangan                                                                                                                 Financial liabilities
            Tingkat 1:                                                                                                                                      Level 1:
               Utang obligasi                                  5.062.014            -                    -       5.062.014                        Bonds payable
               Sukuk mudharabah                                  442.070            -                    -         442.070                     Mudharabah bonds
                                                               5.504.084
                                                                     -              --                   --      5.504.084
                                                                                                                       -
            Tingkat 2:                                                                                                                                       Level 2:
               Pinjaman yang diterima                          5.044.518            -                   -        5.044.518                            Borrowings
               Liabilitas derivatif                                  - 1            - 1               5.693
                                                                                                          1          5.693
                                                                                                                         1                      Derivative liability

                                                               5.044.518
                                                                     -              --                5.693
                                                                                                        -        5.050.211
                                                                                                                       -

            Pada tanggal 31 Desember 2023 dan 2022, tidak ada aset                                 As of 31 December 2023 and 2022, there are no financial
            keuangan dan liabilitas keuangan yang ditransfer dari atau                             assets and financial liabilities transferred out of or into level
            ke tingkat 1 dan/atau tingkat 3.                                                       1 and/or level 3 .


      39. MANAJEMEN MODAL                                                                  39. 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.                                     investment to its shareholders in the form of cash dividend.
            Sejak Penawaran Saham Perdana, Perseroan selalu                                        Since the Initial Public Offering, the Company has
            membagikan dividen kepada para pemegang sahamnya                                       consistently distributed dividends to its shareholders every
            secara teratur setiap tahun dan juga telah menetapkan                                  year and has also determined the minimum dividend policy
            kebijakan dividen minimal sebesar 20% dari laba neto tahun                             of 20% from current year net income by still considering the
            berjalan dengan tetap mempertimbangkan kebutuhan dana                                  Company’s needs of funding in the following year and the
            Perseroan pada tahun berikutnya dan kebijakan dividen                                  dividend policy of PT Bank Danamon Indonesia Tbk as the
            yang diambil oleh PT Bank Danamon Indonesia Tbk selaku                                 controlling shareholder.
            pemegang saham pengendali.

        * Tidak diaudit                                                                                                                                *Unaudited
                                                                                     130


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      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 641
                                     PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                             NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                         As of 31 December 2023 and 2022,
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. MANAJEMEN MODAL (lanjutan)                                        39. CAPITAL MANAGEMENT (continued)

   Dalam mengelola permodalan, Perseroan melakukan                       In managing capital, the Company conducts monthly
   analisa secara bulanan untuk memastikan bahwa                         analysis to ensure that the Company complies with POJK
   Perseroan tetap mengikuti POJK No. 47/POJK.05/2020                    No. 47/POJK.05/2020 dated 17 November 2020 regarding
   tertanggal 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                         some provisions as follows:
   mengatur 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 foreign and domestic loans.
       negeri maupun dalam negeri.

   Pada tanggal 31 Desember 2023 dan 2022, Perseroan                     As of 31 December 2023 and 2022, the Company has
   telah memenuhi ketentuan tersebut (lihat Informasi                    complied with those provisions (see Supplementary
   Keuangan Tambahan).                                                   Financial Information).


40. ASET/LIABILITAS DALAM MATA UANG ASING                             40. ASSET/LIABILITY          DENOMINATED             IN    FOREIGN
                                                                          CURRENCY

   Aset dan liabilitas dalam mata uang asing yang dimiliki               The Company’s assets and liabilities denominated in
   Perseroan adalah sebagai berikut:                                     foreign currency are as follows:

                                                     2023      -           2022      -

   Kas di bank                                                                                                                Cash in banks
      USD                                                                                                                           USD
           Nilai penuh                                      38.889                39.440                                 Full amount
           Ekuivalen (IDR)                                     599                   613                             Equivalent (IDR)

   Pinjaman yang diterima                                                                                                         Borrowings
       USD                                                                                                                           USD
           Nilai penuh                                         -           (50.416.667)                                   Full amount
           Ekuivalen (IDR)                                     -              (784.861)                              Equivalent (IDR)
       JPY                                                                                                                           JPY
           Nilai penuh                             (2.160.000.000)                   -                                    Full amount
           Ekuivalen (IDR)                               (235.181)                   -                               Equivalent (IDR)
       Dikurangi:                                                                                                                   Less:
           Lindung nilai arus kas                                                                                    Cashflow hedge
             USD                                                                                                               USD
                Nilai penuh                                    -            50.416.667                               Full amount
                Ekuivalen (IDR)                                -               784.861                           Equivalent (IDR)
             JPY                                                                                                                JPY
                Nilai penuh                         2.160.000.000                    -                               Full amount
                Ekuivalen (IDR)                           235.181                    -                           Equivalent (IDR)

   Aset neto USD                                                                                                               Net asset USD
      Dalam nilai penuh                                     38.889                39.440                                    In full amount
      Dalam IDR ekuivalen                                      599                   613                                In IDR equivalent
   Aset neto JPY                                                                                                                Net asset JPY
      Dalam nilai penuh                                        -                     -                                      In full amount
      Dalam IDR ekuivalen                                      --                    --                                 In IDR equivalent




 * Tidak diaudit                                                                                                                *Unaudited
                                                                131


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                                                                                     2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 642
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                         NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                     As of 31 December 2023 and 2022,
       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. ASET/LIABILITAS             DALAM        MATA        UANG    ASING           40. ASSET/LIABILITY DENOMINATED                           IN    FOREIGN
          (lanjutan)                                                                       CURRENCY (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 16).
            dan 16).

            Atas aset dalam mata uang asing, jumlah rugi selisih kurs                       For assets denominated in foreign currency, loss on foreign
            yang diakui dalam laporan laba rugi pada tahun 2023                             exchange recognised in the statement of profit or loss in
            sebesar Rp117 (2022: Rp51).                                                     2023, amounted to Rp117 (2022: Rp51).


      41. AKTIVITAS INVESTASI NON-KAS                                                  41. NON-CASH INVESTING ACTIVITY

                                                                        2023     -              2022     -

            Aktivitas investasi non-kas:                                                                                                Non-cash investing activity:
                Pengadaan aset tetap yang masih terutang                       9.587                    895       Acquisition of fixed asset which is still payable
                Pengadaan aset tak berwujud                                                                                 Acquisition of intangible asset which
                    yang masih terutang                                        2.249                    250                                    is still payable

                                                                              11.836
                                                                                 -                     1.145
                                                                                                         -



      42. REKONSILIASI AKTIVITAS PENDANAAN BERSIH                                      42. NET FINANCING ACTIVITIES RECONCILIATION

            Rekonsiliasi dari aktivitas pendanaan adalah sebagai                            Reconciliation from financing activities are as follows:
            berikut:

                                                                                     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




        * Tidak diaudit                                                                                                                               *Unaudited
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Page 643
                                         PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                               NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                           As of 31 December 2023 and 2022,
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)

42. REKONSILIASI AKTIVITAS PENDANAAN BERSIH                               42. NET FINANCING              ACTIVITIES        RECONCILIATION
    (lanjutan)                                                                (continued)

    Rekonsiliasi dari aktivitas pendanaan adalah sebagai                       Reconciliation from financing activities are as follows:
    berikut: (lanjutan)                                                        (continued)
                                                                        2022
                                                                           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          4.954.713            6.823              110.568                980         5.073.084               Borrowings
    Utang obligasi                  5.573.268         (581.288)                   -              7.227         4.999.207            Bond payables
    Sukuk mudharabah                  402.000           39.000                    -                  -           441.000         Mudharabah bonds
    Liabilitas sewa                   180.892          (34.655)                   -             22.451           168.688            Lease liabilities

    Jumlah liabilitas dari                                                                                                        Total liabilities from
      aktivitas pendanaan         11.110.873
                                         -            (570.120)
                                                           -                110.568
                                                                                -               30.658
                                                                                                   -          10.681.979
                                                                                                                     -          financing activities

    *) Perseroan telah menerapkan kebijakan lindung nilai                       *) The Company has applied hedging policy to borrowings
    untuk pinjaman yang diterima dalam mata uang asing                          denominated in foreign currencies with/without floating
    dan/atau memiliki tingkat suku bunga mengambang (lihat                      interest rates (see Notes 10 and 16).
    Catatan 10 dan 16).


43. PROGRAM KOMPENSASI JANGKA PANJANG                                     43. 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
   selektif dan akan diberikan pada bulan Juli 2025.                           Company selectively and will be granted in July 2025.

   Pada tahun 2023, jumlah yang telah diakui dalam laporan                     In 2023, the amount already recognised in the statement of
   laba rugi sebesar Rp2.348.                                                  profit or loss amounted to Rp2,348.


44. LIABILITAS KONTINJENSI                                                44. CONTINGENT LIABILITY

   Perseroan tidak memiliki liabilitas kontinjensi yang signifikan             The Company does not have any significant contingent
   pada tanggal 31 Desember 2023 dan 2022.                                     liability as of 31 December 2023 and 2022.


45. KOMITMEN                                                              45. 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 2023 –
    PT DCI Indonesia
                                                          Data Centre at Jakarta                             6 Oktober/October 2024
                                                         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 20).                                 liabilities (see Note 20).
 * Tidak diaudit                                                                                                                      *Unaudited
                                                                      133


                                                                                                                                                       639
                                                                                           2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 644
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                             As of 31 December 2023 and 2022,
       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)

      46. INFORMASI            KEUANGAN            TAMBAHAN    -    UNIT           46. SUPPLEMENTARY          FINANCIAL          INFORMATION           -
          SYARIAH                                                                      SHARIA UNIT

                                                                   2023      -         2022      -

           ASET                                                                                                                               ASSETS
           Kas di bank                                                    76.285          100.765                                          Cash in bank

           Piutang pembiayaan murabahah - bruto                    16.160.176           12.417.583              Murabahah financing receivables - gross
           Marjin pembiayaan murabahah yang
               belum diakui                                         (3.813.899)         (2.945.136)               Unearned murabahah financing income
           Bagian piutang pembiayaan murabahah yang                                                           Portion of murabahah financing receivables
               dibiayai pihak berelasi - neto                       (6.534.107)         (5.251.230)                   financed by a related party - net
           Cadangan kerugian penurunan nilai                          (292.108)           (187.860)                       Allowance for impairment losses

           Piutang pembiayaan murabahah - neto                      5.520.062            4.033.357                 Murabahah financing receivables - net

           Aset IMBT                                                  330.547               97.991                                          Asset IMBT
           Akumulasi penyusutan                                       (88.840)             (17.130)                           Accumulated depreciation
           Cadangan kerugian penurunan nilai                          (10.283)              (2.191)                     Allowance for impairment losses

           Aset IMBT - neto                                           231.424                 78.670                                    Asset IMBT - net

           Beban dibayar dimuka                                            2.573               1.006                                  Prepaid expenses
           Piutang dan aset lain-lain - neto                              19.963              18.119                   Other receivables and asset - net

           JUMLAH ASET                                              5.850.307
                                                                          -              4.231.917
                                                                                               -                                        TOTAL ASSETS

           LIABILITAS                                                                                                                     LIABILITIES
           Dana investasi                                           3.362.417            2.410.667                                    Investment funds
           Sukuk mudharabah                                           859.000              441.000                                   Mudharabah bonds
           Beban yang masih harus dibayar                             132.606              124.396                                   Accrued expenses
           Liabilitas lain-lain                                       425.806              350.065                                      Other liabilities

           JUMLAH LIABILITAS                                        4.779.829            3.326.128                                  TOTAL LIABILITIES

           EKUITAS                                                                                                                              EQUITY
           Ekuitas                                                  1.070.478             905.789                                                Equity

           JUMLAH LIABILITAS DAN EKUITAS                            5.850.307
                                                                          -              4.231.917
                                                                                               -                      TOTAL LIABILITIES AND EQUITY




        * Tidak diaudit                                                                                                                    *Unaudited
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Page 645
                                            PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                               NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                           As of 31 December 2023 and 2022,
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)

46. INFORMASI KEUANGAN                   TAMBAHAN    -    UNIT            46. SUPPLEMENTARY FINANCIAL                   INFORMATION              -
    SYARIAH (lanjutan)                                                        SHARIA UNIT (continued)

                                                         2023      -          2022      -

   PENDAPATAN                                                                                                                         INCOME
   Pendapatan marjin                                      1.482.860             1.195.163                                        Margin income
   Pendapatan IMBT - neto                                    31.328                 6.424                                     IMBT income - net
   Pendapatan lain-lain                                     257.271               185.864                                         Other income

   JUMLAH PENDAPATAN OPERASIONAL                          1.771.459             1.387.451                         TOTAL OPERATING INCOME

   Bagi hasil sukuk dan                                                                                                   Revenue sharing for
      pinjaman mudharabah                                  (236.204)             (144.019)                     mudharabah bonds and loans

   PENDAPATAN OPERASIONAL SETELAH                                                                              OPERATIONAL INCOME AFTER
      DISTRIBUSI BAGI HASIL                               1.535.255             1.243.432                           REVENUE SHARING

   BEBAN                                                                                                                             EXPENSES
   Gaji dan tunjangan                                      (430.250)             (455.797)                                  Salaries and benefits
   Penyisihan kerugian penurunan nilai piutang                                                                Provision for impairment losses on
       pembiayaan                                          (423.327)             (229.481)                             financing receivables
   Administrasi dan umum                                   (262.074)             (252.904)                            General and administrative
   Pemasaran                                               (134.757)             (148.808)                                             Marketing
   Amortisasi biaya emisi sukuk mudharabah,                                                        Amortisation of mudharabah bonds issuance,
       provisi dan administrasi atas pinjaman                                                        provision, and administration expense
       yang diterima                                            (1.065)              (1.039)                                    of borrowing
   Lain-lain                                                      (622)                (133)                                              Others

   JUMLAH BEBAN                                           (1.252.095)          (1.088.162)                                  TOTAL EXPENSES

   LABA SEBELUM PAJAK PENGHASILAN                           283.160              155.270            INCOME BEFORE INCOME TAX EXPENSE

   Beban pajak penghasilan                                  (57.270)              (32.345)                                  Income tax expense

   LABA TAHUN BERJALAN                                      225.890
                                                                -                122.925
                                                                                     -                           NET INCOME FOR THE YEAR




 * Tidak diaudit                                                                                                                   *Unaudited
                                                                       135


                                                                                                                                                     641
                                                                                        2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 646
                                                      PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                                          NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                                      As of 31 December 2023 and 2022,
       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. SEGMEN OPERASI                                                                47. OPERATING SEGMENT

             Perseroan     mengelola   kegiatan    usahanya     dan                            The Company manages its business activities and identifies
             mengidentifikasi segmen yang dilaporkan berdasarkan                               its reported segments based on product categories and
             jenis produk dan wilayah geografis. Laba atau rugi dari                           geographic area. Profit or loss from each segment is used to
             masing-masing segmen digunakan untuk menilai kinerja                              measure performance of each segments’ information
             masing-masing segmen. Informasi yang berkaitan dengan                             concerning the main segments are set out as follows:
             segmen usaha utama disajikan sebagai berikut:

                                                                                        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
            Beban bunga dan keuangan                           (360.394)     (471.353)            (137.862)       (969.609)        Interest expenses and financing
            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


                                                                                        2022                           -
                                                                                           Barang durable
                                                                                            dan lainnya/
                                                       Sepeda motor/        Mobil/         Durable goods        Jumlah/
                                                        Motorcycles
                                                                 -          Cars -           and others-         Total -


             Pendapatan pembiayaan                                                                                                            Consumer financing
               konsumen                                    2.456.418        1.920.593             996.663        5.373.674                            income
             Marjin murabahah                                  687.874       475.081                32.208       1.195.163                     Murabahah margin
             Pendapatan sewa pembiayaan                             651        39.657               27.912          68.220                 Finance leases income
             Beban bunga dan keuangan                          (243.091)     (360.587)             (82.266)       (685.944)        Interest expenses and financing
             Bagi hasil sukuk mudharabah                        (12.421)      (15.959)                (760)        (29.140) Revenue sharing for mudharabah bonds
             Laba tahun berjalan                           1.442.149        1.057.905             426.295        2.926.349                     Income for the year
             Penyisihan kerugian penurunan nilai                                                                                   Provision for impairment losses
               Pembiayaan konsumen                             (473.838)     (372.894)            (144.052)       (990.784)                 Consumer financing
               Pembiayaan murabahah                            (129.635)      (90.989)              (6.629)       (227.253)                Murabahah financing
               Sewa pembiayaan                                      (30)      (14.234)             (23.369)        (37.633)                       Finance leases
             Aset                                          7.701.470       11.537.844            3.006.607      22.245.921                                  Assets
             Liabilitas                                    4.014.830        6.140.560            1.724.618      11.880.008                               Liabilities




        * Tidak diaudit                                                                                                                            *Unaudited
                                                                                     136


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Page 647
                                                                                                                                    PT ADIRA DINAMIKA MULTI FINANCE Tbk

                                                         CATATAN ATAS LAPORAN KEUANGAN                                                                                                                      NOTES TO THE FINANCIAL STATEMENTS
                                                         Pada tanggal 31 Desember 2023 dan 2022,                                                                                                                  As of 31 December 2023 and 2022,
                                                         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. SEGMEN OPERASI (lanjutan)                                                                       47. 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:

                                                                                                                                                              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

                                                             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




2023 Annual Report PT Adira Dinamika Multi Finance Tbk
                                                                                                                                                            137




                               643
Page 648
                               644
                                                                                                                                    PT ADIRA DINAMIKA MULTI FINANCE Tbk

                                                         CATATAN ATAS LAPORAN KEUANGAN                                                                                                                      NOTES TO THE FINANCIAL STATEMENTS
                                                         Pada tanggal 31 Desember 2023 dan 2022,                                                                                                                  As of 31 December 2023 and 2022,
                                                         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. SEGMEN OPERASI (lanjutan)                                                                       47. 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)

                                                                                                                                                              2022                                                              -
                                                                                                                                                                                                         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                   Nusa Tenggara




2023 Annual Report PT Adira Dinamika Multi Finance Tbk
                                                                                                     -               -                -              -            -               -     Sulawesi-                 -       Total -

                                                             Pendapatan pembiayaan
                                                               konsumen                        1.384.480         482.956         425.672        405.940     1.186.065        523.871       697.590           267.100      5.373.674    Consumer financing income

                                                             Marjin murabahah                    211.198         107.778          82.804        109.847       247.453         21.143       403.472            11.468      1.195.163            Murabahah margin

                                                             Pendapatan sewa
                                                               pembiayaan                         32.607           2.111             879         11.046        12.904          2.499         4.474             1.700        68.220         Finance leases income

                                                             Beban bunga dan                                                                                                                                                                Interest expenses and
                                                               keuangan                         (130.494)        (43.061)        (45.973)       (58.916)     (163.448)       (62.416)     (147.991)          (33.645)      (685.944)           financing charges

                                                             Bagi hasil sukuk                                                                                                                                                                Revenue sharing for
                                                               mudharabah                          (3.485)         (2.062)        (1.589)        (2.793)       (5.250)          (712)      (13.021)             (228)       (29.140)        mudharabah bonds

                                                             Beban penyusutan                      (3.559)         (2.858)        (2.589)        (2.137)       (4.728)        (1.867)       (3.332)            (1.202)      (22.272)       Depreciation expenses

                                                             Laba tahun berjalan                 880.093         285.373         237.664        168.375       578.109        224.807       469.509           115.493      2.959.423           Income for the year

                                                             Pemulihan/(penyisihan)                                                                                                                                                        Reversal/(provision) for
                                                               kerugian penurunan nilai                                                                                                                                                      impairment losses
                                                               Pembiayaan konsumen              (191.366)        (84.729)        (78.880)      (110.726)     (232.703)       (68.271)     (162.386)          (61.723)      (990.784)        Consumer financing
                                                               Pembiayaan murabahah              (44.399)        (22.437)        (14.308)       (31.239)      (26.407)        (3.156)      (80.134)           (5.173)      (227.253)       Murabahah financing
                                                               Sewa pembiayaan                   (34.274)           (751)           (100)         5.550        (3.312)        (3.503)         (838)             (405)       (37.633)            Finance leases

                                                             Aset                              4.812.093       1.303.902       1.517.352      1.786.298     5.328.256      1.967.363     4.575.208         1.179.319     22.469.791                         Assets

                                                             Liabilitas                        2.665.410         711.346         791.386        939.407     2.856.853      1.046.711     2.245.073           654.467     11.910.653                      Liabilities




                                                          *Tidak diaudit                                                                                                                                                                           *Unaudited

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                                         PT ADIRA DINAMIKA MULTI FINANCE Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                           NOTES TO THE FINANCIAL STATEMENTS
Pada tanggal 31 Desember 2023 dan 2022,                                                       As of 31 December 2023 and 2022,
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. SEGMEN OPERASI (lanjutan)                                         47. OPERATING SEGMENT (continued)

    Berikut adalah rekonsiliasi laba neto, aset dan liabilitas           The reconciliation of net income, assets and liabilities for
    untuk segmen dilaporkan berdasarkan jenis produk:                    reportable segments based on product categories as
                                                                         follows:

                                                      2023       -          2022    -

    Laba untuk segmen dilaporkan                         3.261.272            2.926.349                    Income for reportable segments
    Jumlah yang tidak dialokasikan                      (1.317.225)          (1.320.794)                             Unallocated amounts

    Laba tahun berjalan                                 1.944.047
                                                              -               1.605.555
                                                                                    -                                   Income for the year

    Aset untuk segmen dilaporkan                       27.731.273            22.245.921                    Assets for reportable segments
    Jumlah yang tidak dialokasikan                      3.275.949             2.651.284                              Unallocated amounts

    Aset                                               31.007.222
                                                              -              24.897.205
                                                                                    -                                                Assets

    Liabilitas untuk segmen dilaporkan                 17.152.418            11.880.008                  Liabilities for reportable segments
    Jumlah yang tidak dialokasikan                      2.742.618             2.984.811                                 Unallocated amounts

    Liabilitas                                         19.895.036
                                                              -              14.864.819
                                                                                    -                                             Liabilities


    Berikut adalah rekonsiliasi laba neto, aset dan liabilitas           The reconciliation of net income, assets and liabilities for
    untuk segmen dilaporkan berdasarkan wilayah geografis:               reportable segments based on geographic area as follows:

                                                      2023       -          2022    -

    Laba untuk segmen dilaporkan                         3.319.775            2.959.423                    Income for reportable segments
    Jumlah yang tidak dialokasikan                      (1.375.728)          (1.353.868)                             Unallocated amounts

    Laba tahun berjalan                                 1.944.047
                                                                1             1.605.555
                                                                                      1                                 Income for the year

    Aset untuk segmen dilaporkan                       28.017.364            22.469.791                    Assets for reportable segments
    Jumlah yang tidak dialokasikan                      2.989.858             2.427.414                              Unallocated amounts

    Aset                                               31.007.222
                                                                1            24.897.205
                                                                                      1                                              Assets

    Liabilitas untuk segmen dilaporkan                 17.196.005            11.910.653                  Liabilities for reportable segments
    Jumlah yang tidak dialokasikan                      2.699.031             2.954.166                                 Unallocated amounts

    Liabilitas                                         19.895.036
                                                                1            14.864.819
                                                                                      1                                           Liabilities



48. SALING HAPUS                                                      48. OFFSETTING

    Pada tanggal 31 Desember 2023 dan 2022, tidak terdapat                As of 31 December 2023 and 2022, there is no financial
    aset dan liabilitas keuangan yang saling hapus pada                   assets and liabilities that are subject to offsetting in the
    laporan posisi keuangan.                                              statements of financial position.

    Perseroan memiliki pinjaman dan surat berharga yang                   The Company has borrowing and securities issued
    diterbitkan yang dijamin dengan fidusia atas piutang                  collaterised by fiduciary of consumer and murabahah
    pembiayaan konsumen dan murabahah (lihat Catatan 5                    financing receivable (see Notes 5 and 6), which are
    dan 6), yang menjadi subyek untuk memenuhi netting                    subject to enforceable netting arrangements and similar
    arrangements dan perjanjian serupa, yang tidak saling                 agreements, that are not set off in the statements of
    hapus pada laporan posisi keuangan.                                   financial position.




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Page 650
                                                         PT ADIRA DINAMIKA MULTI FINANCE Tbk

       CATATAN ATAS LAPORAN KEUANGAN                                                          NOTES TO THE FINANCIAL STATEMENTS
       Pada tanggal 31 Desember 2023 dan 2022,                                                      As of 31 December 2023 and 2022,
       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. SALING HAPUS (lanjutan)                                             48. 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
            secara neto, dimana perjanjian antara Perseroan dan pihak             whereas the agreement between the Company and the
            counterparty memperbolehkan penyelesaian neto atas aset               counterparty allows for net settlement of the relevant
            dan liabilitas keuangan tersebut ketika kedua pihak memilih           financial assets and liabilities when both elect to settle on
            untuk menyelesaikan dengan dasar neto. Ketika kedua                   a net basis. Otherwise, financial assets and liabilities will
            pihak tidak memilih untuk menyelesaikan secara neto, aset             be settled on a gross basis. However, each party to the
            dan liabilitas keuangan diselesaikan dengan dasar bruto,              master netting agreement will have the option to settle
            akan tetapi masing-masing pihak dalam perjanjian induk                such amount on a net basis in the event of default of the
            mempunyai opsi untuk menyelesaikan jumlah-jumlah                      other party.
            tersebut dengan dasar neto pada peristiwa di mana terjadi
            gagal bayar salah satu pihak.


       49. STANDAR AKUNTANSI YANG TELAH DISAHKAN                               49. 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                 interpretations, but not yet effective for the financial year
            yang dimulai pada 1 Januari 2023 sebagai berikut:                     beginning 1 January 2023 as follows:

             •     Revisi atas PSAK 109 "Akuntansi Zakat, Infak, dan              •   Revision on SFAS 109 “Zakat, Infak and Sedekah
                   Sedekah"                                                           Accounting"
             •     Revisi atas PSAK 101 "Penyajian Laporan Keuangan               •   Revision on SFAS 101 “Presentation of Sharia
                   Syariah"                                                           Financial Statement"
             •     Amandemen      PSAK     1    "Penyajian  Laporan               •   Amendment to SFAS 1 "Presentation of Financial
                   Keuangan"                                                          Statement"
             •     Amendemen PSAK 73 "Sewa"                                       •   Amendment to SFAS 73 "Lease"
             •     Amendemen PSAK 2 "Laporan Arus Kas "                           •   Amendment to SFAS 2 "Statement of Cash Flows"
             •     Amandemen PSAK 60          "Instrumen Keuangan:                •   Amendment to SFAS 60 "Financial Instruments:
                   Pengungkapan"                                                      Disclosures"

            Standar tersebut akan berlaku efektif pada 1 Januari 2024.            The    above    standards       will   be     effective   on
                                                                                  1 January 2024.

             •     PSAK 74 "Kontrak Asuransi"                                     •   SFAS 74 "Insurance Contracts"
             •     PSAK 10 "Pengaruh Perubahan Kurs Valuta Asing"                 •   SFAS 10 "Effect of Changes in Foreign Exchange
                                                                                      Rates”

            Standar tersebut akan berlaku efektif pada 1 Januari 2025.            The above standards will be effective on 1 January 2025.

            Pada saat penerbitan laporan keuangan Perseroan masih                 As at the authorisation date of these financial statements,
            mengevaluasi dampak yang mungkin timbul dari penerapan                the Company is still evaluating the potential impact of these
            standar baru dan revisi tersebut pada laporan keuangan                new and revised standards to the Company’s financial
            Perseroan.                                                            statements.


       50. PERIKATAN PENTING                                                   50. SIGNIFICANT AGREEMENT

            Perseroan akan melakukan investasi pernyertaan modal                  The Company will invest in equity shares of PT Mandala
            saham pada PT Mandala Multifinance Tbk ("PT MFIN")                    Multifinance Tbk ("PT MFIN") that is expected to be
            yang diperkirakan akan diselesaikan pada awal 2024                    completed in early 2024 depending on several conditional
            tergantung dari beberapa kondisi bersyarat dan persetujuan            requirements and approval from related regulators. On
            dari regulator terkait. Pada tanggal 23 Juni 2023, Perseroan          23 June 2023, the Company has signed a conditional sale
            telah menandatangani suatu perjanjian jual beli bersyarat             and purchase agreement in connection with acquisition of
                                                                                  10% (ten percent) of all shares issued by PT MFIN with the
            sehubungan dengan pengambilalihan 10% (sepuluh
                                                                                  transaction price of Rp873,700.
            persen) dari seluruh saham yang dikeluarkan PT MFIN
            dengan nilai transaksi sebesar Rp873.700.




        *Tidak diaudit                                                                                                             *Unaudited
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                                               PT ADIRA DINAMIKA MULTI FINANCE Tbk

INFORMASI KEUANGAN TAMBAHAN                                                        SUPPLEMENTARY FINANCIAL INFORMATION
RASIO-RASIO KEUANGAN OTORITAS                                                              FINANCIAL RATIOS OF FINANCIAL
JASA KEUANGAN (TIDAK DIAUDIT)                                                            SERVICES AUTHORITY (UNAUDITED)
31 Desember 2023 dan 2022                                                                        31 December 2023 and 2022

INFORMASI KEUANGAN TAMBAHAN – RASIO - RASIO                           SUPPLEMENTARY   FINANCIAL INFORMATION –
KEUANGAN OTORITAS JASA KEUANGAN                                       FINANCIAL RATIOS OF FINANCIAL SERVICES
                                                                      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
dibuat oleh Perseroan berdasarkan formula sebagaimana                 the Company based on the formula as prescribed in the said
ditentukan dalam peraturan OJK untuk tujuan kepatuhan                 OJK regulation for regulatory compliance purposes, where
terhadap peraturan, dimana rasio tersebut dapat berbeda jika          such ratios may differ had the ratios been computed based on
rasio tersebut dihitung berdasarkan standar akuntansi                 Indonesian financial accounting standards.
keuangan Indonesia.

Berikut ini adalah rasio-rasio keuangan berdasarkan Peraturan         The following are the financial ratios based on OJK Regulation:
OJK:

                                                      2023                2022

Financing to asset ratio                             89,16%              88,99%                                        Financing to asset ratio

Rasio saldo piutang pembiayaan neto terhadap
   total pendanaan yang diterima                    172,17%              210,74%                     Net financing receivables to funding ratio
Rasio saldo piutang pembiayaan untuk
   pembiayaan investasi dan modal kerja                                                     Financing receivables for investment and working
   dibandingkan dengan total saldo piutang                                                 capital financing to total financing receivables ratio
   pembiayaan                                        23,84%              24,00%

Rasio piutang pembiayaan bermasalah (NPF)            0,49%                0,04%                          Non-performing financing (NPF) ratio
Rasio permodalan                                     45,01%              50,73%                                                     Capital ratio
Gearing ratio                                        1,50x                1,05x                                                    Gearing ratio
Rasio ekuitas terhadap modal disetor                11.112%              10.032%                                 Equity to paid up capital ratio




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Page 652
        SEOJK REFERENCE
        NO. 16/SEOJK.04/2021:
        Annual Report of Public Company

                                                               Description                                                      Page
          I.    General Provision
                1.   In this Financial Services Authority Circular Letter what is meant by:
                     a.   The Annual Report is a report on the Board of Directors and Board of Commissioners                     √
                          accountability in managing and supervising issuers or public companies within a period of 1
                          (one) fiscal year to the general meeting of shareholders prepared based on the provisions of
                          the Financial Services Authority Regulation concerning the Annual Report of issuers or public
                          companies
                     b.   Issuers are parties who make public offerings                                                          √

                     c.   A Public Company is a company whose shares are owned by at least 300 (three hundred)                   √
                          shareholders and has a paid-up capital of at least Rp3,000,000,000.00 (three billion rupiah)
                          or a number of shareholders and paid-up capital as determined by the Financial Services
                          Authority
                     d.   A Public Company is an Issuer that has made a public offering of equity securities or a                √
                          Publically- listed Company
                     e.   A Sustainability Report is a report published to the public that contains the economic,                √
                          financial, social, and environmental performance of a financial service institution, Issuer, and
                          Public Company in running a sustainable business
                     f    Board of Directors:
                          1)   For an Issuer or a Public Company in the form of a limited liability company, it is the Board     √
                               of Directors as referred to in the Financial Services Authority Regulation concerning the
                               Board of Directors and Board of Commissioners of an Issuer or Public Company; and
                          2)   For an Issuer or a Public Company in the form of a legal entity other than a limited liability    √
                               company, it is the body that carries out the management of the legal entity as referred to
                               in the laws and regulations concerning the legal entity.
                     g.   Board of Commissioners:
                          1)   For an Issuer or a Public Company in the form of a limited liability company, the Board of        √
                               Commissioners as referred to in the Financial Services Authority Regulation concerning
                               the Board of Directors and Board of Commissioners of an Issuer or Public Company; and
                          2)   For the Issuer or Public Company in the form of a legal entity other than a limited liability     √
                               company, it is the body that supervises the legal entity as referred to in the laws and
                               regulations concerning the legal entity.
                     h.   General Meeting of Shareholders hereinafter abbreviated as GMS:
                          1)   For an Issuer or a Public Company in the form of a limited liability company, it is the GMS       √
                               as referred to in the Financial Services Authority Regulation concerning the Planning
                               and Organizing of the General Meeting of Shareholders of a Public Company; and
                          2)   For an Issuer or Public Company in the form of a legal entity other than a limited liability      √
                               company, it is the body that has authority that is not given to any other body that carries
                               out management and supervisory functions, within the limits specified in the legislation
                               and/or articles of association governing the legal entity.
                2.   The Annual Report of Issuers or Public Companies is an important source of information for                  √
                     investors or shareholders as one of the basic considerations in making investment decisions and a
                     means of supervision of Issuers or Public Companies.
                3.   Along with the development of the capital market and the increasing need for information                    √
                     disclosure by investors or shareholders, the Board of Directors and the Board of Commissioners are
                     required to present quality, accurate, and accountable information through the Annual Reports of
                     Issuers or Public Companies.
                4.   Annual Reports that are prepared regularly and informatively can provide convenience for investors          √
                     or shareholders and stakeholders in obtaining the required information.
                5    This Financial Services Authority Circular is a guideline for Issuers or Public Companies that must         √
                     be applied in preparing Annual Reports and Sustainability Reports.
          II.   Format of Annual Report
                1.   Annual Report should be presented in the printed format and in electronic document copy..                   √
                2.   The printed version of the Annual Report should be printed on light-colored paper of fine quality, in       √
                     A4 size, bound and can be reproduced in good quality.




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                                                          Description                                                        Page
       3.   The Annual Report may present information in the form of pictures, graphs, tables, and/or diagrams                 √
            by including clear titles and/or descriptions, so that they are easy to read and understand.
       4.   The Annual Report presented in electronic document format is the Annual Report converted into                      √
            pdf format.
III.   Content Of Annual Report
       1.   Annual Report should contain at least the following information:
            a.   Summary of key financial information;                                                                       10-13
            b.   Stock information (if any);                                                                                 14-16
            c.   The Board of Directors report;                                                                              47-57
            d.   The Board of Commissioners report;                                                                          37-43
            e.   Profile of Issuer or Public Company;                                                                       65-139
            f.   Management discussion and analysis;                                                                        148-233
            g.   Corporate governance applied by the Issuer or Public Company;                                              237-427
            h.   Corporate social and environmental responsibility of the Issuer or Public Company;                         431-475
            i.   Audited annual report; and                                                                                498-649
            j.   Statement that the Board of Directors and the Board of Commissioners are fully responsible                  60-61
                 for the Annual Report;
       2.   Description of Content of Annual Report
            a.   Summary of Key Financial Information                                                                        10-13
                 Summary of Key Financial Information contains financial information presented in comparison
                 with previous 3 (three) fiscal years or since commencement of business if the Issuers or the
                 Public Company commencing the business less than 3 (three) years, at least contain:
                  1)   income/sales;
                 2)    gross profit;                                                                                           12
                 3)    profit (loss);                                                                                          12
                 4)    total profit (loss) attributable to equity holders of the parent entity and non-controlling             12
                       interest;
                 5)    total comprehensive profit (loss);                                                                      12
                 6)    total comprehensive profit (loss) attributable to equity holders of the parent entity and               12
                       non controlling interest;
                 7)    earning (loss) per share;                                                                               12
                 8)    total assets;                                                                                           11
                 9)    total liabilities;                                                                                      11
                 10)   total equities;                                                                                         11
                 11)   profit (loss) to total assets ratio;                                                                    13
                 12)   profit (loss) to equities ratio;                                                                        13
                 13)   profit (loss) to income ratio;                                                                          13
                 14)   current ratio;                                                                                          13
                 15)   liabilities to equities ratio;                                                                          13
                 16)   liabilities to total assets ratio; and                                                                  13
                 17)   other information and financial ratios relevant to the Issuer or Public Company and type                13
                       of industry;
            b.   Stock Information
                 Stock Information (if any) at least contains:                                                               14-16
                  1)   shares issued for each three-month period in the last 2 (two) fiscal years (if any), at least         14-15
                       covering:
                       a)     number of outstanding shares;                                                                  14-15
                       b)     market capitalization based on the price at the Stock Exchange where the shares                14-15
                              listed on;
                       c)     highest share price, lowest share price, closing share price at the Stock Exchange             14-15
                              where the shares listed on; and
                       d)     share volume at the Stock Exchange where the shares listed on;                                 14-15
                       Information in point a) should be disclosed by the Issuer, the public company whose                   14-15
                       shares is listed or not listed in the Stock Exchange;
                       Information in point b), point c), and point d) only be disclosed if the Issuer is a public           14-15
                       company whose shares is listed in the Stock Exchange;
                 2)    in the event of corporate actions, including stock split, reverse stock, dividend, bonus                16
                       share, and change in par value of shares, then the share price referred to in point 1),
                       should be added with explanation on:
                       a)     date of corporate action;



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                                                               Description                                                    Page
                               b)    stock split ratio, reverse stock, dividend, bonus shares, and change in par value of
                                     shares;
                               c)    number of outstanding shares prior to and after corporate action; and
                               d)    The number of convertible securities exercised (if any); and
                               e)    share price prior to and after corporate action;
                          3)   in the event that the company’s shares were suspended and/or delisted from trading               16
                               during the year under review, then the Issuers or Public Company should provide
                               explanation on the reason for the suspension and/or delisting; and
                          4)   in the event that the suspension and/or delisting as referred to in point 3) was still in        16
                               effect until the date of the Annual Report, then the Issuer or the Public Company should
                               also explain the corporate actions taken by the company in resolving the suspension
                               and/or delisting;
                    c.   The Board of Directors Report                                                                        47-57
                         The Board of Directors Report should at least contain the following items:
                          1)   the performance of the Issuer or Public Company, at least covering:
                               a)    strategy and strategic policies of the Issuer or Public Company;
                               b)    Role of the Board of Directors in formulating strategies and strategic policies of        48
                                     Issuers or Public Companies;
                               c)    Process carried out by the Board of Directors to ensure the implementation of the         49
                                     Issuer’s or Public Company’s strategy;
                               d)    comparison between achievement of results and targets; and                                49
                               e)    challenges faced by the Issuer or Public Company;                                         52
                          2)   description on business prospects;                                                             47-48
                          3)   implementation of good corporate governance by Issuer or Public Company; and                   52-53
                          4)   changes in the composition of the Board of Directors and the reason behind (if any);            54
                    d.   The Board of Commissioners Report                                                                    56-57
                         The Board of Commissioners Report should at least contain the following items:
                          1)   Assessment on the performance of the Board of Directors in managing the Issuer or the          37-43
                               Public Company;
                          2)   Supervision on the implementation of the strategy of the Issuer or Public Company;             38-39
                          3)   View on the business prospects of the Issuer or Public Company as established by the           39-40
                               Board of Directors;
                          4)   View on the implementation of the corporate governance by the Issuer or Public                  40
                               Company;
                          5)   Changes in the composition of the Board of Commissioners and the reason behind (if              43
                               any); and
                    e.   Profile of the Issuer or Public Company                                                                41
                         Profile of the Issuer or Public Company should cover at least:                                        43
                          1)   Name of Issuer or Public Company, including change of name, reason of change, and the           65
                               effective date of the change of name during the year under review;
                          2)   access to Issuer or Public Company, including branch office or representative office,           65
                               where public can have access of information of the Issuer or Public Company, which
                               include:
                               a)    Address;
                               b)    Telephone number;
                               c)    Facsimile number;
                               d)    E-mail address; and
                               e)    Website address;
                          3)   Brief history of the Issuer or Public Company;                                                 68-71
                          4)   Vision and mission of the Issuer or Public Company;                                            76-77
                          5)   Line of business according to the latest Articles of Association, and types of products and/    72
                               or services produced;
                          6)   Operational area of the Issuer or Public Company                                                479
                          7)   Structure of organization of the Issuer or Public Company in chart form, at least 1 (one)      74-75
                               level below the Board of Directors, with the names and titles;
                          8)   List of industry association memberships both on a national and international scale             73
                               related to the implementation of sustainable finance;
                          9)   The Board of Directors profiles include:                                                       99-104
                               a)    Name and short description of duties and functions;
                               b)    Latest photograph;
                               c)    Age;



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                                   Description                                                                Page
      d)   Citizenship;
      e)   Education;
      f)   history position, covering information on:
           (1)    Legal basis for appointment as member of the Board of Directors to the said
                  Issuer or Public Company;
           (2)    Dual position, as member of the Board of Directors, member of the Board of
                  Commissioners, and/or member of committee, and other position (if any); and
           (3)    Working experience and period in and outside the Issuer or Public Company;
      g)   Affiliation with other members of the Board of Directors, members of the Board of
           Commissioners, majority and controlling shareholders, either directly or indirectly to
           individual owners, including names of affiliated parties. In the event that a member of
           the Board of Directors has no affiliation, the Issuer or Public Company shall disclose this
           matter; and
      h)   Changes in the composition of the members of the Board of Directors and the reasons for
           the changes. In the event that there is no change in the composition of the members of
           the Board of Directors, this matter shall be disclosed;
10)   The Board of Commissioners profiles, at least include:                                                  82-87
      a)   Name;
      b)   Latest photograph;
      c)   Age;
      d)   Citizenship;
      e)   Education;
      f)   History position, covering information on:
           (1)    Legal basis for the appointment as member of the Board of Commissioners
                  who is not Independent Commissioner at the said Issuer or Public Company;
           (2)    Legal bases for the first appointment as member of the Board of
                  Commissioners who also Independent Commissioner at the said Issuer or
                  Public Company;

           (3)    Dual position; as member of the Board of Commissioners, member of the Board of
                  Directors, and/or member of committee and other position (if any); and
           (4)    Working experience and period in and outside the Issuer or Public Company;
      g)   Affiliation with other members of the Board of Commissioners, major shareholders,
           and controllers either directly or indirectly to individual owners, including names of
           affiliated parties; In the event that a member of the Board of Commissioners has no
           affiliation, the Issuer or Public Company shall disclose this matter;
      h)   Statement of independence of Independent Commissioner in the event that the
           Independent Commissioner has been appointed more than 2 (two) periods (if any);
      i)   Changes in the composition of the members of the Board of Commissioners and
           the reasons for the changes. In the event that there is no change in the composition
           of the members of the Board of Commissioners, this matter shall be disclosed;
11)   In the event that there were changes in the composition of the Board of Commissioners                    124
      and/or the Board of Directors occurring between the period after year-end until the date
      the Annual Report submitted, then the last and the previous composition of the Board
      of Commissioners and/or the Board of Directors shall be stated in the Annual Report;
12)   Number of employees by gender, position, age, education level, and employment status                   125-126
      (permanent/contracted) in the fiscal year; Disclosure of information can be presented in
      tabular form.
13)   Names of shareholders and ownership percentage at the end of the fiscal year, including:               127-128
      a)   Shareholders having 5% (five percent) or more shares of Issuer or Public Company;
      b)   Commissioners and Directors who own shares of the Issuers or Public Company;
           and
      c)   Groups of public shareholders, or groups of shareholders, each with less than 5%
           (five percent) ownership shares of the Issuers or Public Company;
14)   The percentage of indirect ownership of the shares of the Issuer or Public Company by                    128
      members of the Board of Directors and members of the Board of Commissioners at the
      beginning and end of the fiscal year, including information on shareholders registered in
      the shareholder register for the benefit of indirect ownership of members of the Board of
      Directors and members of the Board of Commissioners;
15)   Number of shareholders and ownership percentage at the end of the fiscal year, based                     128
      on:
      a)   Ownership of local institutions;
      b)   Ownership of foreign institutions;
      c)   Ownership of local individual; and
      d)   Ownership of foreign individual;



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                                                               Description                                                            Page
                          16)   Information on major shareholders and controlling shareholders the Issuers of Public                   127
                                Company, directly or indirectly, and also individual shareholder, presented in the form of
                                scheme or diagram;
                          17)   Name of subsidiaries, associated companies, joint venture controlled by Issuers or Public              133
                                Company, with entity, percentage of stock ownership, line of business, total assets and
                                operating status of the Issuers of Public Company (if any);
                                For subsidiaries, include the addresses of the said subsidiaries;
                          18)   Chronology of share listing, number of shares, par value, and bid price from the beginning           129-131
                                of listing up to the end of the financial year, and name of Stock Exchange where the
                                Issuers of Public Company shares are listed;
                          19)   Other securities listing information other than the securities as referred to in number 18),           132
                                which have not yet matured in the fiscal year, at least contain the name of the securities,
                                year of issue, interest rate/yield, maturity date, offering value, and securities rating (if any);
                          20)   Information on the use of a Public Accountant (AP) and a Public Accounting firm (KAP)                  135
                                services and their networks/associations/alliances include:
                                a)    name and address;
                                b)    period of assignment;
                                c)    informasi jasa audit dan/atau non audit yang diberikan;
                                d)    Audit and/or non-audit fees for each assignment given during the fiscal year; and
                                e)    In the event that AP and KAP and their network/association/alliance, which are
                                      appointed do not provide non-audit services, then the information is disclosed; and
                          21)   Name and address of capital market supporting institutions and/or professionals other                  136
                                than AP and KAP
                     f.   Management Discussion and Analysis                                                                         148-233
                          Management Analysis and Discussion Annual should contain discussion and analysis on
                          financial statements and other material information emphasizing material changes that
                          occurred during the year under review, at least including:
                           1)   Operational review per business segment, according to the type of industry of the Issuer             150-162
                                or Public Company including:
                                a)    Production, including process, capacity, and growth;
                                b)    Income/sales; and
                                c)    Profitability;
                          2)    comprehensive financial performance analysis which includes a comparison between                     197-212
                                the financial performance of the last 2 (two) fiscal years, and explanation on the causes
                                and effects of such changes, among others concerning:
                                a)    Current assets, non-current assets, and total assets;
                                b)    Short term liabilities, long term liabilities, total liabilities;
                                c)    Equities;
                                d)    Sales/operating revenues, expenses and profit (loss), other comprehensive
                                      revenues, and total comprehensive profit (loss); and
                                e)    Cash flows
                          3)    The capacity to pay debts by including the computation of relevant ratios;                           213-215
                          4)    Accounts receivable collectability of the Issuer or Public Company, including the                    215-216
                                computation of the relevant ratios;
                          5)    Capital structure and management policies concerning capital structure, including the                215-217
                                basis for determining the said policy;
                          6)    discussion on material ties for the investment of capital goods, including the explanation             217
                                on at least:
                                a)    The purpose of such ties;
                                b)    Source of funds expected to fulfill the said ties;
                                c)    Currency of denomination; and
                                d)    Steps taken by the Issuer of Public Company to protect the position of a related
                                      foreign currency against risks;
                          7)    Discussion on investment of capital goods which was realized in the last fiscal year, at               217
                                least include:
                                a)    Type of investment of capital goods;
                                b)    Objective of the investment of capital goods; and
                                c)    Value of the investment of capital goods;
                          8)    Material Information and facts that occurring after the date of the accountant’s report                218
                                (if any);
                          9)    Information on the prospects of the Issuer or the Company in connection with                         230-233
                                industry,economy in general, accompanied with supporting quantitative data if there is
                                a reliable data source;



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                                   Description                                                              Page
10)   Comparison between target/projection at beginning of year and result (realization),                    218
      concerning:
      a)   Income/sales;
      b)   Profit (loss);
      c)   Capital structure; or
      d)   Dividend policy; or
      e)   Others that deemed necessary for the Issuer or Public Company;
11)   Target/projection at most for the next one year of the Issuer or Public Company,                       219
      concerning:
      a)   Income/sales;
      b)   Profit (loss);
      c)   Capital structure; or
      d)   Dividend policy;
      e)   Or others that deemed necessary for the Issuer or Public Company;
12)   Marketing aspects of the company’s products and/or services the Issuer or Public                     164-168
      Company, among others marketing strategy and market share;
13)   Description regarding the dividend policy during the last 2 (two) fiscal years, at least:         219-220, 380
      a)   Dividend policy;
      b)   The date of the payment of cash dividend and/or date of distribution of non-cash
           dividend;
      c)   Amount of cash per share (cash and/or non cash); and
      d)   Amount of dividend per year paid;
      Disclosure of information can be presented in tabular form. In the event that the Issuer or
      Public Company does not distribute dividends in the last 2 (two) years, this matter shall be
      disclosed.
14)   Use of proceeds from Public Offerings, under the condition of:                                       220-221
      a)   during the year under review, on which the Issuer has the obligation to report the
           realization of the use of proceeds, then the realization of the cumulative use of
           proceeds until the year end should be disclosed; and
      b)   In the event that there were changes in the use of proceeds as stipulated in the
           Regulation of the Financial Services Authority on the Report of the Utilization of
           Proceeds from Public Offering, then Issuer should explain the said changes;
15)   Material information (if any), among others concerning investment, expansion,                        221-222
      divestment, acquisition, debt/capital restructuring, transactions with related parties and
      transactions with conflict of interest that occurred during the year under review, among
      others include:
      a)   Transaction date, value, and object;
      b)   Name of transacting parties;
      c)   Nature of related parties (if any);
      d)   Description of the fairness of the transaction; and
      e)   Compliance with related rules and regulations;
      f)   In the event that there is an affiliation relationship, apart from disclosing the
           information as referred to in letter a) to letter e), the Issuer or Public Company also
           discloses information:
           1)    A statement from the Board of Directors that the affiliate transaction has
                 gone through adequate procedures to ensure that the affiliate transaction
                 is carried out in accordance with generally accepted business practices, by
                 complying with the arms-length principle; and
           2)    The role of the Board of Commissioners and the audit committee in carrying
                 out adequate procedures to ensure that affiliated transactions are carried out
                 in accordance with generally accepted business practices, by complying with
                 the arms-length principle;
      g)   For affiliated transactions or material transactions which are business activities
           carried out to generate business income and are carried out regularly, repeatedly, and/
           or continuously, an explanation is added that the affiliated transactions or material
           transactions are business activities carried out to generate operating income. and run
           regularly, repeatedly, and/or continuously;
      h)   For disclosure of affiliated transactions and/or conflict of interest transactions
           resulting from the implementation of affiliated transactions and/or conflict of
           interest transactions that have been approved by independent shareholders,
           additional information regarding the date of the GMS which approved the affiliated
           transactions and/or conflict of interest transactions is added;
      i)   In the event that there is no affiliated transaction and/or conflict of interest
           transaction, then this shall be disclosed;




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                                                               Description                                                      Page
                         16)   Changes in regulation which have a significant effect on the Issuer or Public Company             223
                               and impacts on the company (if any); and
                         17)   Changes in the accounting policy, rationale and impact on the financial statement (if            224
                               any);
                    g.   Corporate Governance of the Issuer or Public Company
                         Corporate Governance of the Issuer or Public Company contains at least:                               237-427
                          1)   GMS, at least contains:
                               a)    Information regarding the resolutions of the GMS in the fiscal year and 1 (one) year      242-268
                                     prior to the fiscal year include:
                                     1)    Resolutions of the GMS in the fiscal year and 1 (one) year before the fiscal year
                                           realized in the fiscal year; and
                                     2)    Resolutions of the GMS in the fiscal year and 1 (one) year before the fiscal year
                                           that have not been realized and the reasons for not realizing them;
                               b)    In the event that the Issuer or Public Company uses an independent party in the
                                     conduct of the GMS to calculate the votes, then this matter shall be disclosed;
                          2)   The Board of Directors, covering:                                                               280-293
                               a)    The tasks and responsibilities of each member of the Board of Directors;
                               b)    Statement that the Board of Directors has already have board manual or charter;
                               c)    Policies and implementation of the frequency of meetings of the Board of
                                     Directors, meetings of the Board of Directors with the Board of Commissioners,
                                     and the level of attendance of members of the Board of Directors in the meeting
                                     including attendance at the GMS;
                               d)    Training and/or competency development of members of the Board of Directors:
                                     (1)   Policies for training and/or improving the competence of members of the
                                           Board of Directors, including an orientation program for newly appointed
                                           members of the Board of Directors (if any); and
                                     (2)   Training and/or competency improvement attended by members of the
                                           Board of Directors in the fiscal year (if any);
                               e)    The Board of Directors’ assessment of the performance of the committees that
                                     support the implementation of the Board of Directors’ duties for the fiscal year
                                     shall at least contain:
                                     (1)   Performance appraisal procedures; and
                                     (2)   The criteria used are performance achievements during the fiscal year, are
                                           competence and attendance at meetings; and
                               f)    In the event that the Issuer or Public Company does not have a committee that
                                     supports the implementation of the duties of the Board of Directors, this matter
                                     shall be disclosed.
                          3)   The Board of Commissioners, among others include:                                               269-279
                               a)    Duties and responsibilities of the Board of Commissioners;
                               b)    Statement that the Board of Commissioner has already have the board manual or
                                     charter;
                               c)    Policies and implementation of the frequency of meetings of the Board of
                                     Commissioners, meetings of the Board of Commissioners with the Board of Directors
                                     and the level of attendance of members of the Board of Commissioners in these
                                     meetings including attendance at the GMS;
                               d)    Training and/or competency improvement of members of the Board of Commissioners:
                                     (1)   Policy on competency training and/or development of members of the Board of
                                           Commissioners, including orientation programs for newly appointed members of
                                           the Board of Commissioners (if any); and
                                     (2)   Competency training and/or development attended by members of the Board of
                                           Commissioners in the fiscal year (if any);
                               e)    The assessment on the performance of the Board of Directors and Board of
                                     Commissioners and the implementation, at least covering:
                                     (1)   procedure for the implementation of performance assessment;
                                     (2)   Criteria used are performance achievements during the fiscal year,
                                           competency and attendance at meetings; and
                                     (3)   Assessor;
                               f)    Board of Commissioners’ assessment of the performance of the Committees that
                                     support the implementation of the duties of the Board of Commissioners in the
                                     fiscal year includes:
                                     (1)   Performance appraisal procedures; and
                                     (2)   The criteria used are performance achievements during the fiscal year, competency
                                           and attendance at meetings;




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                                 Description                                                            Page
4)   The nomination and remuneration of the Board of Directors and the Board of                     270, 281-282
     Commissioners shall at least contain:                                                            311-314
     a)   Nomination procedure, including a brief description of the policies and process for
          nomination of members of the Board of Directors and/or members of the Board of
          Commissioners; and
     b)   Procedures and implementation of remuneration for the Board of Directors and
          the Board of Commissioners, among others:
          (1)    Procedures for determining remuneration for the Board of Directors and the
                 Board of Commissioners;
          (2)    The remuneration structure of the Board of Directors and the Board of
                 Commissioners such as salary, allowances, tantiem/bonus and others; and
          (3)    The amount of remuneration for each member of the Board of Directors and
                 member of the Board of Commissioners
5)   Sharia Supervisory Board, for Issuer or Public Company that conduct business based on             105-107
     sharia law, as stipulated in the articles of association, at least containing:                    413-416
     a)   name;
     b)   Legal basis for the appointment of the sharia supervisory board;
     c)   Period of assignment of the sharia supervisory board;
     d)   duty and responsibility of Sharia Supervisory Board; and
     e)   frequency and procedure in providing advice and suggestion, as well as the
          compliance of Sharia Principles by the Issuer or Public Company in the Capital
          Market;
6)   Audit Committee, among others covering:                                                           88-90
                                                                                                       315-321
     a)   Name and position in the committee;
     b)   Age;
     c)   Citizenship;
     d)   Education background;
     e)   History of position; including:
          (1)    Legal basis for appointment as committee member;
          (2)    Dual position, as member of Board of Commissioners, member of Board of
                 Directors, and/or member of committee, and other position (if any); and
          (3)    working experience and period in and outside the Issuer or Public Company;
     f)   Period and terms of office of the member of Audit Committee;
     g)   statement of independence of the Audit Committee;
     h)   Training and/or competency improvement that have been followed in the fiscal
          year (if any);
     i)   Policies and implementation of the frequency of audit committee meetings and
          the level of attendance of audit committee members in those meetings; and
     j)   the activities of the Audit Committee in the year under review, in accordance with
          the Audit Committee Charter;
7)   The nomination and remuneration committee or function of the Issuer or Public                      94-96
     Company, at least containing:                                                                     328-332
     a)   Name and position in committee membership;
     b)   Age;
     c)   Nationality;
     d)   Educational history;
     e)   Position history, including information on:
          (1)    Legal basis for appointment as committee member;
          (2)    Concurrent positions, either as a member of the Board of Commissioners,
                 member of the Board of Directors, and/or committee member and other
                 positions (if any); and
          (3)    Work experience and period of time both inside and outside the Issuer or
                 Public Company;
     f)   Period and term of office of the committee members;
     g)   Statement of committee independence;
     h)   Training and/or competency improvement that have been followed in the fiscal
          year (if any);
     i)   Description of duties and responsibilities;
     j)   A statement that it has a guideline or charter;
     k)   Policies and implementation of the frequency of meetings and the level of
          attendance of members at the meeting;




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                                                               Description                                                                Page
                                l)    Brief description of the implementation of activities in the fiscal year; and
                                m)    In the event that no nomination and remuneration committee is formed, the Issuer
                                      or Public Company is sufficient to disclose the information as referred to in letter i)
                                      to letter l) and disclose:
                                      (1)    Reasons for not forming the committee; and
                                      (2)    The party carrying out the nomination and remuneration function;
                          8)    Other committees owned by Issuers or Public Companies in order to support the functions and            91-93, 97-98
                                tasks of the Board of Directors (if any) and / or committees that support the functions and duties   322-327, 333-336
                                of the Board of Commissioners, the least contains:
                                a)    Name and position in the Committee;
                                b)    Age;
                                c)    Citizenship;
                                d)    Education background;
                                e)    History of position, including:
                                      (1)    Legal basis for the appointment as member of the committee;
                                      (2)    Dual position, as member of Board of Commissioners, member of Board of
                                             Directors, and/or member of committee, and other position (if any); and
                                      (3)    Working experience and period in and outside the Issuer or Public Company;
                                f)    Period and terms of office of the member of Audit Committee;
                                g)    Statement of committee independence;
                                h)    Training and/or competency improvement that have been followed in the fiscal
                                      year (if any); and
                                i)    Description of duties and responsibilities;
                                j)    A statement that the committee has had guidelines or charters;
                                k)    Policies and implementation of the frequency of committee meetings and the
                                      level of attendance of committee members at the meeting; and
                                l)    A brief description of the committee’s activities for the fiscal year;
                          9)    Corporate Secretary, including:                                                                          337-338
                                a)    name;
                                b)    domicile;
                                c)    history of position, including:
                                      (1)    legal basis for the appointment as Corporate Secretary; and
                                      (2)    working experience and period in and outside the Issuer or Public Company;
                                d)    education background;
                                e)    education and/or training during the year under review; and
                                f)    brief description on the implementation of duties of the Corporate Secretary in the
                                      year under review;
                         10)    Internal Audit Unit, among others including:                                                            339-344
                                a)    Name of Head of Internal Audit Unit;
                                b)    History of position, including:
                                      (1)    Legal basis for the appointment as Head of Internal Audit Unit; and
                                      (2)    Working experience and period in and outside the Issuer or Public Company;
                                c)    Qualification or certification as internal auditor (if any);
                                d)    Education and/or training during the year under review;
                                e)    Structure and position of Internal Audit Unit;
                                f)    Description of duties and responsibilities;
                                g)    Statement that the Internal Audit Unit has already have Internal Audit Unit charter;
                                      and
                                h)    Brief description of the duties implementation of the internal audit unit in the financial
                                      year, including the policy and implementation of the meeting frequency with the Board of
                                      Directors, the Board of Commissioners, and/or audit committee;
                          11)   Description on internal control system adopted by the Issuer or Public Company, at least                 349-351
                                covering:
                                a)    Financial and operational control, and compliance to the other prevailing rules; and
                                b)    Review on the effectiveness of internal control systems;
                                c)    Statement of the Board of Directors and/or Board of Commissioners on the adequacy of the
                                      internal control system;




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                                  Description                                                              Page
12)   Risk management system implemented by the company, at least includes:                               356-379
      a)   General description about the company’s risk management system the Issuer or
           Public Company;
      b)   Types of risk and the management; and
      c)   Review the effectiveness of the risk management system applied by the Issuer or
           Public Company;
      d)   Statement of the Board of Directors and/or the Board of Commissioners or the audit
           committee on the adequacy of the risk management system;
13)   Legal cases that have a material impact faced by Issuers or Public Companies, subsidiaries,        397-405
      members of the Board of Directors and members of the Board of Commissioners (if any),
      at least contain:
      a)   Substance of the case/claim;
      b)   Status of settlement of case/claim; and
      c)   Potential impacts on the condition of the Issuer or Public Company;
14)   information about administrative sanctions imposed to Issuer or Public Company,                       405
      members of the Board of Commissioners and the Board of Directors, by the Capital
      Market Authority and other authorities during the last fiscal year (if any);
15)   information about codes of conduct of the Issuer or Public Company, includes:                      384-389
      a)   Key points of the code of conduct;
      b)   Socialization of the code of conduct and enforcement; and
      c)   Statement that the code of conduct is applicable for the Board of Commissioners,
           the Board of Directors, and employees of the Issuer of Public Company;
16)   A brief description of the policy of providing long-term performance-based compensation               220
      to management and/or employees owned by the Issuer or Public Company (if any),
      including the management stock ownership program (MSOP) and/or program employee
      stock ownership (ESOP);
      a)   Number of shares and/or options;
      b)   Implementation period;
      c)   Requirements for eligible employees and/or management; and
      d)   Exercise price or determination of exercise price;
17)   A brief description of the information disclosure policy regarding:                                274, 290
      a)   Share ownership of members of the Board of Directors and members of the Board
           of Commissioners no later than 3 (three) working days after the occurrence of
           ownership or any change in ownership of shares of a Public Company; and
      b)   Implementation of the policy;
18)   Description of whistleblowing system at the Issuer or Public Company (if any), among               390-392
      others include:
      a)   Mechanism for violation reporting;
      b)   Protection for the whistleblower;
      c)   Handling of violation reports;
      d)   Unit responsible for handling of violation report; and
      e)   Results from violation report handling, at least includes:
           (1)   Number of complaints received and processed during the fiscal year; and
           (2)   Follow up of complaints;
19)   A description of the anti-corruption policy of the Issuer or Public Company, at least                 390
      containing:
      a)   Programs and procedures implemented in overcoming corrupt practices,
           kickbacks, fraud, bribery and/or gratification in Issuers or Public Companies; and
      b)   Anti-corruption training/socialization to employees of Issuers or Public Companies;
20)   Implementation of the Guidelines of Corporate Governance for Public Companies for                   406-411
      Issuer issuing Equity-based Securities or Public Company, including:
      a)   statement regarding recommendation that have been implemented; and/or
      b)   description of recommendation that have not been implemented, along with the
           reason and alternatives of implementation (if any);




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                                                               Description                                                        Page
                    h.      Social and Environmental Responsibility of the Issuer or Public Company                              431-475
                             1)   The information disclosed in the social and environmental responsibility section is
                                  a Sustainability Report as referred to in the Financial Services Authority Regulation
                                  Number 51/POJK.03/2017 concerning the Implementation of Sustainable Finance for
                                  Financial Services Institutions, Issuers, and Public Companies, at at least includes:
                                  a)   Explanation of the sustainability strategy;
                                  b)   Overview of sustainability aspects (economic, social, and environmental);
                                  c)   Brief profile of the Issuer or Public Company;
                                  d)   Explanation of the Board of Directors;
                                  e)   Sustainability governance;
                                  f)   Sustainability performance;
                                  g)   Written verification from an independent party, if any;
                                  h)   Feedback sheet for readers, if any; and
                                  i)   The response of the Issuer or Public Company to the previous year’s report
                                       feedback;
                            2)    The Sustainability Report as referred to in number 1) must be prepared in accordance           431-475
                                  with the Technical Guidelines for the Preparation of a Sustainability Report for Issuers
                                  and Public Companies as contained in Appendix II which is an integral part of this
                                  Financial Services Authority Circular Letter;
                            3)    Information on the Sustainability Report in number 1) can:                                     431-475
                                  a)   Disclosed in other relevant sections outside the Social and Environmental
                                       Responsibility section, such as the Directors’ explanation regarding the Sustainability
                                       Report disclosed in the section related to the Directors’ Report; and/or
                                  b)   Refers to other sections outside the Social and Environmental Responsibility section
                                       by still referring to the Technical Guidelines for the Preparation of Sustainability
                                       Reports for Issuers and Public Companies as listed in Appendix II which is an
                                       integral part of this Financial Services Authority Circular Letter, such as the profile
                                       of the Issuer or Public Company;
                            4)    The Sustainability Report as referred to in number 1) is an inseparable part of the Annual
                                  Report but can be presented separately from the Annual Report;
                            5)    In the event that the Sustainability Report is presented separately from the Annual
                                  Report, the information disclosed in the Sustainability Report must:
                                  a)   Contains all the information as referred to in number 1); and
                                  b)   Prepared in accordance with the Technical Guidelines for the Preparation of a
                                       Sustainability Report for Issuers and Public Companies as listed in Appendix II
                                       which is an integral part of this Financial Services Authority Circular Letter;
                            6)    In the event that the Sustainability Report is presented separately from the Annual
                                  Report, then the Social and Environmental Responsibility section contains information
                                  that information on Social and Environmental Responsibility has been disclosed in the
                                  Sustainability Report which is presented separately from the Annual Report; and
                            7)    Submission of the Sustainability Report which is presented separately from the Annual
                                  Report must be submitted together with the Annual Report.
                    i       Audited Annual Financial Statement                                                                   498-649
                            Financial Statements included in Annual Report should be prepared in accordance with the
                            Financial Accounting Standards in Indonesia and audited by an Accountant. The said financial
                            statement should be included with statement of responsibility for financial report as stipulated
                            in the legislations in the Capital Markets sector governing the responsibility of the Board of
                            Directors on the financial report or the legislations in the Capital Markets sector governing
                            the periodic reports of securities company in the event the Issuer is a Securities Company; and

                        j   Letter of Statement of the Board of Directors and the Board of Commissioners regarding the            60-61
                            Responsibility for Annual Reporting
                            Letter of statement of the Board of Directors and the Board of Commissioners regarding the
                            responsibility for Annual Reporting should be prepared according to the format of letter of
                            statement of member of Board of Directors and the Board of Commissioners regarding the
                            responsibility for Annual Reporting as attached in the Attachment, which is an integral part of
                            this Circulation Letter of the Financial Services Authority.




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      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 663
LIST OF DISCLOSURE BASED ON POJK
NO.51/POJK.03/2017 & GRI STANDARDS
WITH REFERENCE INDEX
CORE OPTION                                     [SEOJK G.4]




No. Index                                               Index Name                                                      Page

                Sustainability Strategy

         A.1    Explanation on Sustainability Strategies                                                                 435

                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                                                                      77

        C.2     Company Address                                                                                           65
   [GRI 2-1]

    GRI 2-2     Entities included in the organization’s sustainability reporting                                         443

    GRI 2-3     Reporting period, frequency and contact point                                                        65; 441; 443

         C.3    Business Scale:                                                                                    65; 79; 125; 134;
    [GRI 2-1]        a.   Total assets or assets capitalizationm and total liabilities;                                  454
   [GRI 2-7]         b.   Total employee based on gender, position, age, education and employment
   [GRI 2-8]              status;
                     c.   Percentage of share ownership; and
                     d.   Operational area.

         C.4    Product, Service and Business Activities                                                                65; 72
    [GRI 2-1]
   [GRI 2-6]

         C.5    Member Association                                                                                        73
  [GRI 2-28]

         C.6    Significant Changes                                                                                 133; 440; 441
   [GRI 2-2]
   [GRI 2-4]

                Director Explanation

         D.1    Director Explanation                                                                              37-43; 47-57; 435
      [2-22]

                Sustainable Corporate Governance

         E.1    Person in Charge Responsibility for Sustainable Finance                                          268; 432; 433; 434;
  [GRI 2-14]                                                                                                            438

        E.2     Sustainable Finance Competency Development                                                            268; 434
  [GRI 2-17]

         E.3    Sustainable Finance Risk Assessment Implementation                                                    268; 438
  [GRI 2-18]

         E.4    Stakeholders Relations                                                                                 438-439
  [GRI 2-29]

         E.5    Permasalahan Terhadap Penerapan Keuangan Berkelanjutan
  [GRI 2-25]

                GENERAL STANDARD DISCLOSURE 2021 [Tata Kelola | Governance]

    GRI 2-9     Governance Structure and Composition                                                                     241

   GRI 2-10     Nomination and selection of the highest governance body                                                  243

    GRI 2-11    Chair of the highest governance body                                                                     267




                                                                                                                                            659
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            No. Index                                                Index Name                                              Page

                GRI 2-12    Role of the highest governance body in overseeing the management of impacts.                 267; 432; 434

                GRI 2-13    Delegation of responsibility for managing impacts                                              267; 433

                GRI 2-15    Conflicts of interest                                                                             366

                GRI 2-16    Communication of critical concerns                                                                369

                GRI 2-19    Remuneration policies                                                                             187

               GRI 2-20     PProcess to determine remuneration                                                                187

                GRI 2-21    Annual total compensation ratio.                                                                  209

                            GENERAL STANDARD DISCLOSURE 2021 [Strategi, kebijakan dan praktik-praktik | Strategy,
                            policies and practices]

                GRI 2-23    Policy commitments                                                                                435

               GRI 2-24     Embedding policy commitments.                                                                     435

               GRI 2-26     Mechanisms for seeking advice and raising concerns.                                               390

               GRI 2-27     Compliance with laws and regulations                                                              223

               GRI 2-30     Collective bargaining agreements                                                                  187

                            Sustainable Performance

                      F.1   The Activities of Building a Culture of Sustainability                                        55; 436-437

                            GRI 3: Material Topics 2021

                 GRI 3-1    Process to determine material topics                                                       436-437; 438; 441;
                                                                                                                             442

                 GRI 3-2    List of material topics                                                                      436-437; 442

                            Economic Performance

                     F.2    Comparison of Production Targets and Performance, Portfolio, Financial Targets, or                 11
                            Investment, Revenue and Profit

                     F.3    Comparison of Portfolio Targets and Performance, Financing Targets, or Investments in              13
                            Financial Instruments or Projects in Line With the Implementation of Sustainable Finance

                            GRI 3: Material Topics 2021

                 GRI 3-3    Management of material topics                                                                     226

                            GRI 201: Economic Performance 2016

               GRI 201-1    Direct Economic Value Generated and Distributed                                                   227

                            GRI 3: Material Topics 2021

                 GRI 3-3    Management of material topics                                                                    446

                            GRI 203: Indirect Economic Impact 2016

              GRI 203-2     Significant Indirect Economic Impacts                                                            446

                            GRI 205: Anticorruption

                   205-1    Operations assessed for risks related to corruption                                               395

              GRI 205-2     Communication and Training About Anti-Corruption Policies and Procedures                       394; 396

              GRI 205-3     Confirmed incidents of corruption and action taken                                                396

                            Environmental Performance

                     F.4    Environment Cost Incurred                                                                         463

                            Material Aspect

                     F.5    Use of Environmentally Friendly Materials                                                         461

                            Aspek Energi

                     F.6    The Amount and Intensity of Energy Used                                                           462

                     F.7    Efforts and Achievement of Energy Efficiency Including Use of Renewable Energy Sources            462

                            GRI 3: Material Topics 2021

                 GRI 3-3    Management of material topics                                                                     462

                            GRI 302: Energy 2016

               GRI 302-1    Energy Consumption Within the Organization                                                        462




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No. Index                                             Index Name                                                    Page

               Water Aspect

        F.8    Water Used                                                                                            462

               Biodiversity Aspect

        F.9    Impacts from Operational Areas Close to or in Conservation Areas or Having Biodiversity          Regarding our
                                                                                                                  operational
                                                                                                                areas that are
                                                                                                               not adjacent to
                                                                                                                 conservation
                                                                                                                or biodiversity
                                                                                                              areas, we remain
                                                                                                                committed to
                                                                                                               understanding
                                                                                                               and respecting
                                                                                                               the importance
                                                                                                                of maintaining
                                                                                                                 biodiversity.
                                                                                                                   While not
                                                                                                              directly involved
                                                                                                               in conservation
                                                                                                               efforts in these
                                                                                                             areas, we support
                                                                                                                the protection
                                                                                                                  of flora and
                                                                                                                fauna species
                                                                                                                 through our
                                                                                                              environmentally
                                                                                                             friendly corporate
                                                                                                                    policies.
       F.10    Biodiversity Conservation Efforts

               Emission Aspect

        F.11   The Amount and Intensity of Emissions Produced by Type                                                462

       F.12    Efforts and Achievement Emission Reduction Carried Out                                              462; 463

               GRI 3: Material Topics 2021

    GRI 3-3    Management of material topics                                                                         462

               GRI 305: Emission 2016

  GRI 305-1    Direct GHG Emissions (Scope1)                                                                         462

               Waste and Effluent Aspect

       F.13    The Amount of Waste and Effluent Produced by Type                                                      461

       F.14    Mechanism of Waste and Effluent Management                                                             461

       F.15    Spills that Occur (if any)                                                                              -

               Environmental Complaint Aspect

       F.16    The Amount and Material of Environmental Complaints Received and Resolved                               -

               Social Aspect

       F.17    Commitment to Provide Services for Equivalent Products and/or Services to Consumers                   467

               Employment Aspect

       F.18    Equality of Employment Opportunities                                                                   182

       F.19    Child Labor and Forced Labor                                                                           182

       F.20    The Regional Minimum Wage                                                                              189

       F.21    Decent and Safe Working Environment                                                                   457

       F.22    Training and Capacity Building of Employees                                                     126; 138; 181-182;
[GRI 404-2]                                                                                                        189; 455

               GRI 3: Material Topics 2021

    GRI 3-3    Management of material topics                                                                       176; 181

               GRI 401: Employment 2016

  GRI 401-1    New Employee Hires and Employee Turnover                                                          181-182; 455

               Benefits Provided to Full-time Employees That Are Not Provided to Temporary or Part-                   188
  GRI 401-2
               Time Employees




                                                                                                                                        661
                                                                               2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 666
            No. Index                                              Index Name                                          Page

                            GRI 3: Material Topics 2021

                 GRI 3-3    Management of material topics                                                               452

                            GRI 403: Occupational Health and Safety 2018

              GRI 403-1     Occupational Health and Safety Management System                                            452

              GRI 403-5     Worker Training On Occupational Health and Safety                                           456

              GRI 403-6     Promotion of Worker Health                                                                  457

              GRI 403-9     Work-related injuries                                                                       457

                            GRI 404: Training & Education 2016

              GRI 404-1     Average Hours of Training Per Year Per Employee                                             184

                            Percentage of Employees Receiving Regular Performance and Career Development                184
              GRI 404-3
                            Reviews

                            Society Aspect

                    F.23    Operational Impacts to the Surrounding Community                                            444

                    F.24    Public Complaints                                                                           445

                    F.25    Environmental and Social Responsibility Activities                                       444; 446
              [GRI 413-1]

                            Responsibilities for Developing Sustainable Products/Services

                    F.26    Innovation and Development of Sustainable Financial Products and/or Services                471

                    F.27    Products/Services that have been Evaluated for Safety for Customers                      382; 466

                    F.28    Products/Service Impacts                                                                    468

                    F.29    Number of Products Recalled                                                                 468

                    F.30    Customer Satisfaction Survey of Sustainable Finance and/or Services                         466

                            Lain-lain

                     G.1    Written Verification from an Independent Party (if any)                                     496
               [GRI 2-5]

                     G.2    Feedback Form                                                                            663-664

                     G.3    Feedback on Previous Year’s Sustainability Report                                        There is no
                                                                                                                      feedback
                                                                                                                   from previous
                                                                                                                   Sustainability
                                                                                                                       Report.

                     G.4    Disclosure List Based on POJK No.51/POJK.03/2017 regarding the Implementation of          659-662
                            Sustainable Finance for Financial Services Institutions, Listed Companies and Public
                            Companies




662
      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 667
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.



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         information on Adira Finance
         commitment and its policy

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         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




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                                                                                                                                   663
                                                                          2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 668
            YOUR PROFILE

         Name                                :

         Age (obligatory)                    :

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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




664
      2023 Annual Report PT Adira Dinamika Multi Finance Tbk
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                                                         665
2023 Annual Report PT Adira Dinamika Multi Finance Tbk
Page 670
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

File

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Names mentioned 155 people and organisations named in the text · linked when the evidence is strong

linked org Adira Dinamika Multi Finance Tbk p.4 ×424
linked org Bank Danamon p.5 ×46
linked org Bank Danamon Indonesia p.28 ×55
linked org Zurich Asuransi p.30
linked person I Dewa Made Susila · President Director p.33 ×19
linked person Swandajani Gunadi · Direktur p.35 ×9
linked person Daisuke Ejima · Komisaris Utama p.40 ×9
linked person Krisna Wijaya · Commissioner p.47 ×12
linked person Manggi Taruna Habir · Commissioner p.47 ×16
linked person Eng Heng Nee Philip · Komisaris p.47 ×9
linked person Congsin Congcar · Komisaris p.47 ×7
linked person Hafid Hadeli · Komisaris p.47 ×7
linked org Mandala Multifinance Tbk p.55 ×8
linked person Denny Riza Farib · Direktur p.60 ×10
linked person Harry Latif · Direktur p.60 ×9
linked person Niko Kurniawan Bonggowarsito · Direktur p.63 ×7
linked org PT Adira Dinamika Multi p.73 ×2
linked org Mahaka Radio Integra Tbk p.87 ×2
linked org Bank Mandiri Tbk p.87 ×2
linked org ABM-Investama Tbk p.88 ×4
linked org Bank Jago Tbk p.88 ×5
linked org Bank Mega Tbk p.93 ×2
linked org Indonesia Eximbank p.94
linked org Smartfren Telecom Tbk p.94 ×2
linked org PT Bank CIMB Niaga p.94 ×7
linked org Astra International Tbk p.104 ×9
linked org Kirana Megatara Tbk p.106 ×2
linked org PT Astra Sedaya Finance p.108 ×7
linked person Prof. Dr. H. Fathurrahman Djamil · Ketua p.109 ×3
linked person Sylvanus Gani Kukuh Mendrofa p.112
linked person Perry Barman Slangor. p.535 ×2
possible org MUFG Bank p.28 ×4
possible person Jin Yoshida · Direktur p.60 ×8
possible — Permadi Rachmat p.72
possible person Danny Hendarko p.78
possible person Sari Dewi p.78
possible org Bank Rakyat Indonesia (Persero) Tbk. p.87 ×17
possible — Jardine Cycle & Carriage p.89
possible person Jusuf Sukiman · Anggota p.93 ×2
possible org PT Pembangunan Perumahan p.102
possible org First Media Tbk p.112 ×4
possible org Otoritas Jasa Keuangan p.501
unresolved org Financial Services Authority p.17 ×13
unresolved org Indonesia Stock Exchange p.18 ×4
unresolved org Bank An p.29
unresolved org Bank Indonesia p.41 ×2
unresolved org PT Mandala Finance p.43
unresolved org Ministry of Finance p.44 ×2
unresolved person Yasushi Itagaki’s · Komisaris Utama p.47 ×2
unresolved org Bank Danamon Funding Activities p.53
unresolved org Bank Danamon Show p.55
unresolved person Misahardi Wilamarta p.69 ×2
unresolved org South Jakarta District Court p.69 ×2
unresolved org Minister of Justice p.70
unresolved org Minister of Finance p.71 ×2
unresolved org Indonesia Tbk. p.72 ×3
unresolved org Bapepam p.72 ×2
unresolved org Profits Limited p.72
unresolved org Minister of Law and Human Rights p.73 ×2
unresolved org Ministry of Law and Human Rights p.73
unresolved org Minister of Law p.73
unresolved person Fathiah Helmi p.73
unresolved org Minister of Justice and Human Rights p.73
unresolved org Finance Tbk p.73
unresolved org Minister of Law and Human Rights Jakarta Regional Office of Industry and Trade p.73
unresolved org PT Adira Dinamika p.73 ×3
unresolved org Multi Finance Tbk p.73
unresolved person Mala Mukti p.73 ×2
unresolved org Bank | 2011 | 2017 Danamon Indonesia p.74
unresolved org Danamon Indonesia Tbk p.74 ×2
unresolved org Bank ADMF p.75
unresolved org PT Home Credit Indonesia. p.75 ×2
unresolved person Updated · Member p.77 ×3
unresolved org Four Multi Finance Tbk p.77
unresolved org Mediasi p.77
unresolved org PT Brilian Indah Gemilang p.87 ×2
unresolved org PT BNI Life Insurance p.87
unresolved org PT Jaya Proteksi Takaful p.87
unresolved org PT Chub Syariah Insurance p.87
unresolved org PT Mahaka Group Audit Committee p.87
unresolved org Deposit Insurance Corporation p.87
unresolved org PT Sanwa BRI Leasing p.87
unresolved org Yayasan Adaro Pembangunan Negeri p.87
unresolved org PT Chub Syariah Insurance Education p.87
unresolved org PT Berdayakan Usaha Indonesia p.88 ×2
unresolved org PT Asuransi Adira Dinamika p.88
unresolved org PT Pemeringkat Efek Indonesia p.88 ×2
unresolved org PT Multinational Finance Corporation p.88
unresolved org ALPS Pte. Ltd p.89 ×2
unresolved org Healthcare Supply Chain Pte. Ltd p.89 ×2
unresolved org TSI Tech Pte. Ltd. p.89 ×2
unresolved org Transmex Systems International Pte. Ltd. p.89 ×2
unresolved org Vanda I Investments Pte. Ltd p.89
unresolved org Frasers Australia Pty. Ltd p.89
unresolved org Children's Hospital Pte. Ltd. p.89
unresolved org Frasers Property Limited p.89
unresolved org Frasers Centrepoint Limited p.89
unresolved org Ezra Holdings Ltd. p.89
unresolved org Non-Executive Director Asia Pacific Breweries Ltd. p.89
unresolved org Hup Soon Global Corp. Ltd. p.89
unresolved org Singapore Health Services Pte. Ltd. p.89
unresolved org Hour Glass Ltd. p.89
unresolved org Non-Executive Director OpenNet Pte. Ltd. p.89
unresolved org Frasers Centrepoint Asset Management Ltd. p.89
unresolved org MCL Land Ltd. p.89
unresolved org Carriage Ltd. p.89
unresolved org Ayudhya Capital Services Co., Ltd. p.90
unresolved org Bank PCL p.90
unresolved org Broadband Multimedia Tbk p.91 ×2
unresolved org Bank Lippo Tbk p.91 ×8
unresolved org Vice President Internal Auditor CT Corporation p.93
unresolved org PT United City Bank p.93
unresolved org Maybank Indonesia Tbk p.94 ×2
unresolved org PT Asuransi Allianz Life Indonesia p.94
unresolved org ABN AMRO Bank N.V. p.94
unresolved org PT ING Barings Indonesia p.94
unresolved org Bank ICB Bumiputera Tbk p.97 ×2
unresolved org Country Head Dow Jones Telerate Pte Ltd p.97
unresolved org Bank PDFCI p.97
unresolved org Tunas Ridean Tbk p.100 ×2
unresolved org PT Heinz ABC Indonesia p.100
unresolved org PT Mattel Indonesia p.100
unresolved org PT Indesso Promatama p.102 ×2
unresolved org PT DISA p.102 ×2
unresolved org Legal Counsel Agritrade International Pte Ltd p.102
unresolved org PT Total Sinergy International p.102
unresolved org PT Darmex Agro p.102
unresolved org Lippo E-Net Tbk p.102 ×4
unresolved org Lippo Life Tbk p.102 ×6
unresolved org PT Asuransi AIG Lippo p.102
unresolved org PT Home Credit Indonesia Education p.103
unresolved org Sumalindo Lestari Jaya Tbk p.104 ×2
unresolved org PT Astra International Tbk-Automotive Division p.104 ×2
unresolved org PT Mandiri Pakar Sakti p.105
unresolved org PT Sinar Galesong Pratama p.105
unresolved org PT Indomobil Suzuki International p.105
unresolved org PT Istana Mitra Sendani p.106
unresolved org PT Viar Motor Indonesia p.106
unresolved org PT Kencana Laju Mandiri p.106
unresolved org PT Astra Honda Motor p.106
unresolved org PT Sun Life Financial Indonesia p.109 ×2
unresolved org PT AIA Financial Syariah p.109 ×2
unresolved org PT Natrindo Telepon Selular p.112
unresolved org PT Pricewaterhouse Financial Advisory Services p.112
unresolved — Tri Evita Aryani p.335
unresolved org Imelda & Rekan p.503
unresolved person H. Thamrin p.503
unresolved org Indonesian Financial Accounting Standards. Indonesia. Imelda & Rekan p.503
unresolved org Deloitte Touche Tohmatsu Limited p.503
unresolved org Deloitte Asia Pacific Limited p.503 ×2
unresolved person Dr. H. Noor Ahmad · Anggota p.535
unresolved person Dr. Rini Fatma Kartika · Anggota p.535 ×2
unresolved person Restiana Ie Tjoe Linggadjaya · Anggota p.535
unresolved person Rio Erriad · Anggota p.535

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