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Compilation of Indonesian Islamic Banking Regulations
14 Disclosure of Remuneration policy including fees and salaries and facilities received as well as bonus and bonus tantiem for Board of Directors up to one level below the Board
of Directors, Commissioners and Sharia Supervisory Board; and 15 Rating by approved rating agency, if any.
f. UUS through the head office should submit information on UUS activities including at least:
1 Target, strategy and management policy used in developing Sharia Business Unit UUS 2 Development of Sharia Business, namely fund distribution including its composition, net
profit, Return on Asset ROA, Non Performing Financing NPF, fund sources and its composition, number of assets and other relevant information;
3 Types of product and services offered 4 Corporate Social Responsibility;
5 Profit sharing realization and profit distribution calculation method.
2. Annual Financial Report
Annual Financial Report should at least include the following points: a. Financial Statement consisting of:
1 Balance Sheet; 2 Profit and Loss Statement;
3 Cash Flow Statement; 4 Statement of Changes in Equity
5 Statement of Changes of Restricted Investment Funds; 6 Statement of Sources and Use of Zakat, Infaq and Shadaqah ZIS Funds;
7 Statement of Sources and Used of Qardh Fund; and 8 Notes to the Financial Statement including information on Commitment and Contingency as
well as minority right. a. The audited Consolidated Financial Statement which is a consolidation of Bank Financial
Statement and Subsidiaries consisting of: 1 Balance Sheet,
2 Profit and Loss Statement; 3 Statement of Changes in Equity
4 Cash Flow Statement; 5 Statement on Financial Report including information on Commitment and Contingency as
well as minority right.
b. This consolidated...
Compilation of Indonesian Islamic Banking Regulations
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b. This consolidated financial statement should be accompanied by the opinion of Public Accountant.
c. The Financial Statement of the Parent Company audited by Public Accountant consists of: 1 The Financial Statement of the Parent Company is the consolidation of all companies in the
group in the field of finance in compliance with the applicable standard of accountancy, and includes:
a. Balance Sheet; b. Statement of Profit and Loss;
c. Statement of Changes in Equity; and d. List of Commitment and Contingency
2 If the group of companies does not have any Parent Company in the sector of finance, the financial Statement to be submitted is the financial report of the Parent Company.
d. The audited Financial Report of the Parent Company by Public Accountant, which is a consolidation of all companies in the business group in compliance with the applicable standard
of accountancy, consists of: 1 Balance Sheet;
2 Statement of Profit and Loss; 3 Statement of Changes in Equity; and
4 List of Commitment and Contingency.
3. Opinion of Public Accountant
The opinion of Public Accountant contains among others the point of view of Public Accountant on the consolidated financial statement as referred to in number 2 letter b.
4. Aspect of Transparency related to Business Group
