The Chart of Accounts for Coretax Reporting
As 2025 winds down, corporate taxpayers with calendar-year reporting periods must prepare to transition to the new Coretax reporting system. This follows Minister of Finance Regulation Number 81 of 2024 concerning Tax Provisions within the Coretax Administration System, which requires taxpayers to file their tax returns through Coretax starting from the 2025 fiscal year.
One adjustment that taxpayers must make involves the format of their financial statements, as Coretax is a fully digital system that includes the submission of these statements.
Taxpayers are required to align their financial statements with both their internal accounting systems and the reconciliation format specified within Coretax.
The use of standardized financial statement reconciliations brings both advantages and drawbacks. On the one hand, a standardized format simplifies the reporting process for taxpayers with relatively straightforward accounting systems. On the other hand, it may pose challenges for those with more complex financial structures.
Under Article 85, Paragraph 1, Letter b, of the Director General of Taxes Regulation Number PER-11/PJ/2025 concerning the Reporting of Income Tax, Value-Added Tax, Luxury Goods Sales Tax, and Stamp Duty within the Coretax Administration System, taxpayers are required to include Appendix 1 in their annual corporate income tax return. This appendix consists of 12 types of financial statement reconciliation formats, from which taxpayers must select one that best matches their line of business when reporting their balance sheet and income statement.
The twelve types of financial statement reconciliation are as follows:
- Appendix 1A - Reconciliation of Financial Statements (General)
- Appendix 1B - Reconciliation of Financial Statements (Manufacturing)
- Appendix 1C - Reconciliation of Financial Statements (Trading)
- Appendix 1D - Reconciliation of Financial Statements (Services)
- Appendix 1E - Reconciliation of Financial Statements (Conventional Banking)
- Appendix 1F - Reconciliation of Financial Statements (Pension Funds)
- Appendix 1G - Reconciliation of Financial Statements (Insurance)
- Appendix 1H - Reconciliation of Financial Statements (Property)
- Appendix 1I - Reconciliation of Financial Statements (Islamic Banking)
- Appendix 1J - Reconciliation of Financial Statements (Infrastructure)
- Appendix 1K - Reconciliation of Financial Statements (Securities)
- Appendix 1L - Reconciliation of Financial Statements (Financing)
To help taxpayers file accurately under the new system, Ideatax has compiled a Chart of Accounts (COA) aligned with PER-11/PJ/2025. If taxpayers encounter any difficulties during the filing process, Ideatax is ready to assist.
| COA – Manufacturing Financial Statements | |
| ACCOUNT CODE | ACCOUNT NAME |
| (1) | (1) |
| Sales | |
| 4002 | Domestic Sales |
| 4003 | Export Sales |
| 4004 | Gross Sales |
| Less: | |
| 4011 | Sales Returns |
| 4012 | Sales Discounts |
| 4013 | Sales Adjustments |
| 4020 | Net Sales |
| Cost of Goods Manufactured | |
| Raw Material Costs | |
| 5021 | Beginning Raw Materials Inventory |
| 5022 | Raw Material Purchases |
| 5029 | (Raw Materials Purchase Returns) |
| 5030 | Total Raw Materials Purchased |
| 5031 | Raw Materials Available for Production |
| 5032 | (Ending Raw Materials Inventory) |
| 5040 | Total Raw Material Costs |
| 5050 | Direct Labor Costs |
| Manufacturing Overhead | |
| 5051 | Indirect Labor Costs |
| 5052 | Machinery Maintenance and Repair |
| 5058 | Depreciation and Amortization Expenses |
| 5059 | Utilities Expenses |
| 5069 | Other Manufacturing Overheads (including excise stamp) |
| 5070 | Total Manufacturing Overheads |
| 5080 | Total Production Costs |
| 5090 | Beginning Work-in-Process Inventory |
| 5099 | (Ending Work-in-Process Inventory) |
| 5100 | Total Cost of Goods Manufactured |
| 5008 | Beginning Finished Goods Inventory |
| 5009 | (Ending Finished Goods Inventory) |
| 5020 | Total Cost of Goods Sold |
| 4300 | Gross Profit |
| 4199 | Other Operating Income |
| Operating Expenses | |
| 5311 | Salaries, Allowances, Bonuses, Honoraria, Holiday Allowance, etc. |
| 5312 | Other Employee Benefits |
| 5313 | Transportation Expenses |
| 5314 | Depreciation and Amortization Expenses |
| 5315 | Rent Expenses |
| 5316 | Interest Expenses |
| 5317 | Service-Related Expenses |
| 5318 | Impairment Losses |
| 5319 | Royalty Expenses |
| 5320 | Marketing or Promotion Expenses |
| 5321 | Entertainment Expenses |
| 5322 | General and Administrative Expenses |
| 5399 | Other Operating Expenses |
| 5400 | Total Operating Expenses |
| 4500 | Operating Profit (Loss) |
| Non-Operating Income | |
| 4501 | Foreign Exchange Gains |
| 4503 | Gains on Sale of Assets (Other Than Inventory) |
| 4511 | Interest Income |
| 4599 | Other Non-Operating Income |
| 4600 | Total Non-Operating Income |
| Non-Operating Expenses | |
| 5405 | Loss on Sale of Assets (Other Than Inventory) |
| 5409 | Donations |
| 5421 | Foreign Exchange Losses |
| 5499 | Other Non-Operating Expenses |
| 5500 | Total Non-Operating Expenses |
| 4700 | Non-Operating Profit (Loss) |
| 4800 | Profit (Loss) Before Tax |
| ACCOUNT CODE | ACCOUNT NAME |
| Current Assets | |
| 1101 | Cash and Cash Equivalents |
| 1122 | Trade Receivables - Third Parties |
| 1123 | Trade Receivables - Related Parties |
| 1124 | Other Receivables - Third Parties |
| 1125 | Other Receivables - Related Parties |
| 1131 | Allowance for Impairment Losses - Current Assets |
| 1181 | Contract Assets |
| 1200 | Investments |
| 1402 | Raw Material Inventory |
| 1403 | Work-in-Process Inventory |
| 1404 | Finished Goods Inventory |
| 1405 | Assets Held for Sale |
| 1421 | Prepaid Expenses |
| 1422 | Advances |
| 1423 | Prepaid Taxes |
| 1499 | Other Current Assets |
| Non-Current Assets | |
| 1501 | Long-Term Receivables |
| 1520 | Investment Properties |
| 1523 | Land and Buildings |
| 1524 | Less: Accumulated Depreciation - Land and Buildings |
| 1525 | Equipment |
| 1526 | Less: Accumulated Depreciation - Equipment |
| 1527 | Machinery |
| 1528 | Less: Accumulated Depreciation - Machinery |
| 1529 | Other Fixed Assets |
| 1530 | Less: Accumulated Depreciation - Other Fixed Assets |
| 1533 | Right-of-Use Assets |
| 1534 | Less: Accumulated Depreciation - Right-of-Use Assets |
| 1551 | Investments in Associates, Joint Ventures, and Subsidiaries |
| 1599 | Other Long-Term Investments |
| 1600 | Intangible Assets |
| 1601 | Less: Accumulated Amortization - Intangible Assets |
| 1611 | Deferred Tax Assets |
| 1651 | Claims for Tax Refunds |
| 1658 | Allowance for Impairment Losses - Non-Current Assets |
| 1698 | Other Non-Current Assets |
| 1700 | Total Assets |
| Current Liabilities | |
| 2102 | Trade Payables - Third Parties |
| 2103 | Trade Payables - Related Parties |
| 2111 | Interest Payables |
| 2186 | Contract Liabilities |
| 2187 | Short-Term Lease Liabilities |
| 2191 | Taxes Payable |
| 2192 | Dividends Payable |
| 2195 | Accrued Expenses |
| 2201 | Short-Term Bank Loans |
| 2202 | Current Portion of Long-Term Debt |
| 2203 | Unearned Revenue |
| 2228 | Other Current Liabilities |
| Non-Current Liabilities | |
| 2301 | Long-Term Bank Loans |
| 2303 | Long-Term Liabilities - Third Parties |
| 2304 | Long-Term Liabilities - Related Parties |
| 2312 | Long-Term Lease Liabilities |
| 2321 | Deferred Tax Liabilities |
| 2322 | Employee Benefit Liabilities |
| 2998 | Other Non-Current Liabilities |
| 2999 | Total Liabilities |
| Equity | |
| 3102 | Share Capital |
| 3120 | Additional Paid-in Capital |
| 3200 | Retained Earnings |
| 3297 | Other Comprehensive Income |
| 3298 | Other Equity Components |
| 3299 | Total Equity |
| 3300 | Total Liabilities and Equity |
| COA – Trading Financial Statements | |
| ACCOUNT CODE | ACCOUNT NAME |
| (1) | (2). |
| Sales | |
| 4002 | Domestic Sales |
| 4003 | Export Sales |
| 4004 | Gross Sales |
| Less: | |
| 4011 | Sales Returns |
| 4012 | Sales Discounts |
| 4013 | Sales Adjustments |
| 4020 | Net Sales |
| Cost of Goods Sold (COGS) | |
| 5001 | Purchases |
| 5003 | Freight Expenses |
| 5007 | Other Related Expenses |
| 5008 | Beginning Inventory |
| 5009 | Less: Ending Inventory |
| 5020 | Total COGS |
| 4300 | Gross Profit |
| 4199 | Other Operating Income |
| Operating Expenses | |
| 5311 | Salaries, Allowances, Bonuses, Honoraria, Holiday Allowance, etc. |
| 5312 | Other Employee Benefits |
| 5313 | Transportation Expenses |
| 5314 | Depreciation and Amortization Expenses |
| 5315 | Rent Expenses |
| 5316 | Interest Expenses |
| 5317 | Service-Related Expenses |
| 5318 | Impairment Losses |
| 5319 | Royalty Expenses |
| 5320 | Marketing or Promotion Expenses |
| 5321 | Entertainment Expenses |
| 5322 | General and Administrative Expenses |
| 5399 | Other Operating Expenses |
| 5400 | Total Operating Expenses |
| 4500 | Operating Profit (Loss) |
| Non-Operating Income | |
| 4501 | Foreign Exchange Gains |
| 4503 | Gains on Sale of Assets (Other Than Inventory) |
| 4511 | Interest Income |
| 4599 | Other Non-Operating Income |
| 4600 | Total Non-Operating Income |
| Non-Operating Expenses | |
| 5405 | Loss on Sale of Assets (Other Than Inventory) |
| 5409 | Donations |
| 5421 | Foreign Exchange Losses |
| 5499 | Other Non-Operating Expenses |
| 5500 | Total Non-Operating Expenses |
| 4700 | Non-Operating Profit (Loss) |
| 4800 | Profit (Loss) Before Tax |
| COA – Service Financial Statements | |
| ACCOUNT CODE | ACCOUNT NAME |
| (1). | (2) |
| Revenue: | |
| 4021 | Service Revenue |
| 4013 | Sales Adjustments |
| 5020 | Cost of Services |
| 4300 | Gross Profit |
| 4199 | Other Operating Income |
| Operating Expenses | |
| 5311 | Salaries, Allowances, Bonuses, Honoraria, Holiday Allowance, etc. |
| 5312 | Other Employee Benefits |
| 5313 | Transportation Expenses |
| 5314 | Depreciation and Amortization Expenses |
| 5315 | Rent Expenses |
| 5316 | Interest Expenses |
| 5317 | Service-Related Expenses |
| 5318 | Impairment Losses |
| 5319 | Royalty Expenses |
| 5320 | Marketing or Promotion Expenses |
| 5321 | Entertainment Expenses |
| 5399 | Other Operating Expenses |
| 5400 | Total Operating Expenses |
| 4500 | Operating Profit (Loss) |
| Non-Operating Income | |
| 4501 | Foreign Exchange Gains |
| 4503 | Gains on Sale of Assets (Other Than Inventory) |
| 4511 | Interest Income |
| 4599 | Other Non-Operating Income |
| 4600 | Total Non-Operating Income |
| Non-Operating Expenses | |
| 5405 | Loss on Sale of Assets (Other Than Inventory) |
| 5409 | Donations |
| 5421 | Foreign Exchange Losses |
| 5499 | Other Non-Operating Expenses |
| 5500 | Total Non-Operating Expenses |
| 4700 | Non-Operating Profit (Loss) |
| 4800 | Profit (Loss) Before Tax |
| ACCOUNT CODE | ACCOUNT NAME |
| (1). | (2) |
| Current Assets | |
| 1101 | Cash and Cash Equivalents |
| 1122 | Trade Receivables - Third Parties |
| 1123 | Trade Receivables - Related Parties |
| 1124 | Other Receivables - Third Parties |
| 1125 | Other Receivables - Related Parties |
| 1131 | Allowance for Impairment Losses – Financial Assets |
| 1181 | Contract Assets |
| 1200 | Investments |
| 1401 | Inventory |
| 1421 | Prepaid Expenses |
| 1422 | Advances |
| 1423 | Prepaid Taxes |
| 1499 | Other Current Assets |
| Non-Current Assets | |
| 1501 | Long-Term Receivables |
| 1521 | Fixed Assets Equipment |
| 1522 | Less: Accumulated Depreciation – Fixed Assets and Equipment |
| 1551 | Investments in Associates, Joint Ventures, and Subsidiaries |
| 1599 | Other Long-Term Investments |
| 1600 | Intangible Assets |
| 1601 | Less: Accumulated Amortization – Intangible Assets |
| 1611 | Deferred Tax Assets |
| 1651 | Claims for Tax Refunds |
| 1658 | Allowance for Impairment Losses – Non-Current Assets |
| 1698 | Other Non-Current Assets |
| 1700 | Total Assets |
| ACCOUNT CODE | ACCOUNT NAME |
| (1). | (2) |
| Current Liabilities | |
| 2102 | Trade Payables - Third Parties |
| 2103 | Trade Payables - Related Parties |
| 2111 | Interest Payables |
| 2186 | Contract Liabilities |
| 2187 | Short-Term Lease Liabilities |
| 2191 | Taxes Payable |
| 2192 | Dividends Payable |
| 2195 | Accrued Expenses |
| 2201 | Short-Term Bank Loans |
| 2202 | Current Portion of Long-Term Debt |
| 2203 | Unearned Revenue |
| 2228 | Other Current Liabilities |
| Non-Current Liabilities | |
| 2301 | Long-Term Bank Loans |
| 2303 | Long-Term Liabilities - Third Parties |
| 2304 | Long-Term Liabilities - Related Parties |
| 2312 | Long-Term Lease Liabilities |
| 2321 | Deferred Tax Liabilities |
| 2322 | Employee Benefit Liabilities |
| 2998 | Other Non-Current Liabilities |
| 2999 | Total Liabilities |
| Equity | |
| 3102 | Share Capital |
| 3120 | Additional Paid-in Capital |
| 3200 | Retained Earnings |
| 3297 | Other Comprehensive Income |
| 3298 | Other Equity |
| 3299 | Total Equity |
| 3300 | Total Liabilities and Equity |
| COA – Conventional Bank Financial Statements | |
| ACCOUNT CODE | ACCOUNT NAME |
| (1). | (2). |
| Interest Income | |
| 4027 | Interest Income - Rupiah |
| 4028 | Interest Income - Foreign Currency |
| Interest Expense: | |
| 4031 | Interest Expense - Rupiah |
| 4033 | Interest Expense - Foreign Currency |
| 4040 | Net Interest Income (Expense) |
| Other Operating Income | |
| 4071 | Gains on Changes in Fair Value of Financial Assets |
| 4072 | Gains on Changes in Fair Value of Financial Liabilities |
| 4073 | Gains on Sale of Financial Assets |
| 4074 | Gains on Spot and Derivative Transactions |
| 4091 | Dividend Income |
| 4092 | Gains on Equity Method Investments |
| 4093 | Commission, Fee, and Administrative Income |
| 4094 | Reversal of Impairment Losses |
| 4199 | Other Income |
| 4210 | Total Other Operating Income |
| Other Operating Expenses | |
| 5350 | Losses on Changes in Fair Value of Financial Assets |
| 5351 | Losses on Changes in Fair Value of Financial Liabilities |
| 5352 | Losses on Sale of Financial Assets |
| 5353 | Losses on Spot and Derivative Transactions |
| 5354 | Impairment Losses on Financial Assets |
| 5346 | Operational Risk Losses |
| 5356 | Losses on Equity Method Investments |
| 5348 | Commission, Fee, and Administrative Expenses |
| 5358 | Impairment Losses on Non-Financial Assets |
| 5311 | Salaries, Allowances, Bonuses, Honoraria, Holiday Allowances, etc. |
| 5312 | Other Employee Benefit Expenses |
| 5313 | Transportation Expenses |
| 5314 | Depreciation and Amortization Expenses |
| 5315 | Rental Expenses |
| 5316 | Interest Expenses |
| 5317 | Service-Related Expenses |
| 5318 | Impairment Expenses |
| 5320 | Marketing or Promotional Expenses |
| 5321 | Entertainment Expenses |
| 5322 | General and Administrative Expenses |
| 5399 | Other Operating Expenses |
| 5401 | Total Other Operating Expenses |
| 4400 | Net Other Operating Income (Loss) |
| 4600 | Non-Operating Income |
| 5500 | Non-Operating Expenses |
| 4700 | Net Non-Operating Income (Loss) |
| 4800 | Profit (Loss) Before Tax |
| ACCOUNT CODE | ACCOUNT NAME |
| (1). | (2) |
| Assets | |
| 1101 | Cash and Cash Equivalents |
| 1105 | Placements with Bank Indonesia |
| 1106 | Placements with Other Banks |
| 1155 | Spot and Derivative Receivables |
| 1152 | Marketable Securities |
| 1153 | Marketable Securities Sold Under Repurchase Agreements (Repo) |
| 1154 | Receivables on Securities Purchased Under Resale Agreements |
| 1157 | Acceptance Receivable |
| 1156 | Loans |
| 1141 | Sharia Financing |
| 1271 | Equity Investments |
| 1131 | Allowance for Impairment Losses on Financial Assets |
| 1600 | Intangible Assets |
| 1601 | Less: Accumulated Amortization - Intangible Assets |
| 1521 | Property and Equipment |
| 1522 | Less: Accumulated Depreciation – Property and Equipment |
| 1535 | Non-Productive Assets |
| 1658 | Allowance for Impairment Losses on Non-Financial Assets |
| 1561 | Finance Lease Receivables |
| 1611 | Deferred Tax Assets |
| 1421 | Prepaid Expenses |
| 1698 | Other Assets |
| 1700 | Total Assets |
| ACCOUNT CODE | ACCOUNT NAME |
| (1) | (2). |
| Liabilities | |
| 2140 | Demand Deposits |
| 2141 | Savings Deposits |
| 2152 | Time Deposits |
| 2160 | Revenue-Sharing Investment Funds |
| 2162 | Borrowings from Bank Indonesia |
| 2163 | Borrowings from Other Banks |
| 2156 | Spot and Derivative Liabilities |
| 2155 | Securities Sold Under Repurchase Agreements (Repo) |
| 2157 | Acceptances Payable |
| 2191 | Tax Payable |
| 2204 | Issued Securities |
| 2211 | Borrowings Received |
| 2214 | Security Deposits |
| 2321 | Deferred Tax Liabilities |
| 2998 | Other Liabilities |
| 2221 | Profit-Sharing Investment Funds |
| 2999 | Total Liabilities |
| Equity | |
| 3102 | Share Capital |
| 3120 | Additional Paid-In Capital |
| 3200 | Retained Earnings |
| 3297 | Other Comprehensive Income |
| 3298 | Other Equity Components |
| 3299 | Total Equity |
| 3300 | Total Liabilities and Equity |
| COA – Pension Fund Financial Statements | |
| ACCOUNT CODE | ACCOUNT NAME |
| (1) | (2) |
| Investment Income | |
| 4026 | Interest/Profit Sharing Income |
| 4091 | Dividend Income |
| 4101 | Rental Income |
| 4106 | Gain (Loss) on Disposal of Investments |
| 4118 | Other Investment Income |
| 4120 | Total Investment Income |
| Investment Expenses | |
| 5201 | Transaction Expenses |
| 5202 | Land and Building Maintenance Expenses |
| 5203 | Building Depreciation Expenses |
| 5204 | Investment Manager Fees |
| 5205 | Custodian Fees |
| 5299 | Other Investment Expenses |
| 5300 | Total Investment Expenses |
| 4300 | Net Investment Income |
| Operating Expenses | |
| 5311 | Salaries, Allowances, Bonuses, Honoraria, Holiday Allowances, etc. |
| 5312 | Other Employee Benefit Expenses |
| 5323 | Office Expenses |
| 5326 | Maintenance Expenses |
| 5314 | Depreciation and Amortization Expenses |
| 5316 | Interest Expenses |
| 5317 | Third Party Service Expenses |
| 5318 | Impairment Expenses |
| 5320 | Marketing or Promotional Expenses |
| 5399 | Other Operating Expenses |
| 5400 | Total Operating Expenses |
| Non-Operating Income (Expenses) | |
| 4512 | Late Contribution Interest |
| 4513 | Gain (Loss) on Disposal of Operational Assets |
| 4514 | Gain (Loss) on Disposal of Other Assets |
| 4599 | Other Non-Investment and Non-Operating Income |
| 5499 | Other Non-Investment and Non-Operating Expenses |
| 4700 | Total Non-Operating Income (Expenses) |
| 4800 | Profit (Loss) Before Tax |
| ACCOUNT CODE | ACCOUNT NAME |
| (1) | (2) |
| Assets | |
| Investments (At Historical Cost) | |
| 1201 | Savings with Banks |
| 1202 | Call Deposits with Banks |
| 1203 | Time Deposits with Banks |
| 1204 | Certificates of Deposit with Banks |
| 1223 | Bank Indonesia Securities |
| 1225 | Government Bonds |
| 1241 | Listed Shares on the Indonesia Stock Exchange |
| 1242 | Listed Corporate Bonds on the Indonesia Stock Exchange |
| 1243 | Listed Corporate Sharia-Compliant Bonds on the Indonesia Stock Exchange |
| 1244 | Regional Bonds/Sharia-Compliant Bonds |
| 1251 | Mutual Funds |
| 1252 | Medium-Term Notes (MTN) |
| 1253 | Asset-Backed Securities |
| 1254 | Real Estate Investment Funds (REITs) |
| 1255 | Infrastructure Investment Funds |
| 1256 | Option and Futures Contracts Listed on the Indonesia Stock Exchange |
| 1260 | REPO |
| 1272 | Direct Investments |
| 1281 | Land in Indonesia |
| 1282 | Buildings in Indonesia |
| 1283 | Land and Buildings in Indonesia |
| 1290 | Less: Accumulated Depreciation - Buildings |
| 1300 | Total Investments |
| 1301 | Unrealized Gains on Investments |
| CURRENT ASSETS (NON-INVESTMENT) | |
| 1101 | Cash and Bank Balances |
| Contribution Receivables | |
| 1193 | Employer Contributions Receivable |
| 1194 | Participant Contributions Receivable |
| 1195 | Voluntary Participant Contributions Receivable |
| 1111 | Interest Receivable on Late Contributions |
| 1423 | Prepaid Taxes |
| 1421 | Prepaid Expenses |
| 1121 | Investment Receivables |
| 1122 | Investment Income Receivables |
| 1180 | Other Receivables |
| 1500 | Total Current Assets (Non-Investment) |
| Operational Assets | |
| 1521 | Operational Assets |
| 1522 | Less: Accumulated Depreciation - Operational Assets |
| 1679 | Total Operational Assets |
| 1698 | Other Assets |
| 1700 | Total Assets |
| ACCOUNT CODE | ACCOUNT NAME |
| (1) | (2). |
| Liabilities | |
| 2181 | Pension Benefit Liabilities |
| Non-Pension Benefit Liabilities | |
| 2183 | Pension and Other Benefit Payables Due |
| 2184 | Voluntary Benefit Payables |
| 2185 | Investment Payables |
| 2203 | Unearned Income |
| 2195 | Accrued Expenses |
| 2322 | Employee Benefit Liabilities |
| 2998 | Other Liabilities |
| 2900 | Total Non-Pension Benefit Liabilities |
| 2999 | Total Liabilities |
| COA – Insurance Company Financial Statements | |
| ACCOUNT CODE | ACCOUNT NAME |
| (1) | (2) |
| 4041 | Premium Income |
| 4045 | Commission Paid |
| 4047 | Reinsurance Premiums |
| 4051 | Increase (Decrease) in Unearned Premiums, UPR, and Catastrophe Reserves |
| 4060 | Total Net Premium Income |
| 4171 | Other Net Underwriting Income |
| 4200 | Total Underwriting Income |
| Underwriting Expenses | |
| 5101 | Gross Claims |
| 5102 | Reinsurance Claims |
| 5103 | Increase (Decrease) in Claims Reserves |
| 5109 | Other Net Underwriting Expenses |
| 5200 | Total Underwriting Expenses |
| 4300 | Underwriting Profit |
| 4120 | Investment Income |
| 4199 | Other Operating Income |
| Operating Expenses | |
| 5311 | Salaries, Allowances, Bonuses, Honoraria, Holiday Allowances, etc. |
| 5312 | Other Employee Benefit Expenses |
| 5313 | Transportation Expenses |
| 5314 | Depreciation and Amortization Expenses |
| 5315 | Rental Expenses |
| 5316 | Interest Expenses |
| 5317 | Service-Related Expenses |
| 5318 | Impairment Expenses |
| 5319 | Royalty Expenses |
| 5320 | Marketing or Promotional Expenses |
| 5321 | Entertainment Expenses |
| 5399 | Other Operating Expenses |
| 5400 | Total Operating Expenses |
| 4600 | Non-Operating Income |
| 5500 | Non-Operating Expenses |
| 4700 | Net Non-Operating Profit (Loss) |
| 4800 | Profit (Loss) Before Tax |
| ACCOUNT CODE | ACCOUNT NAME |
| (1) | (2) |
| Assets | |
| Investments | |
| 1203 | Time Deposits |
| 1204 | Certificates of Deposit |
| 1232 | Equity Securities (Shares) |
| 1244 | Corporate Bonds |
| 1181 | Contract Assets |
| 1131 | Allowance for Impairment Losses - Financial Assets |
| 1252 | Medium-Term Note (MTN) |
| 1226 | Securities Issued by the Republic of Indonesia |
| 1227 | Foreign Government Securities |
| 1222 | Bank Indonesia Securities |
| 1224 | Securities Issued by Multinational Institutions |
| 1251 | Mutual Funds |
| 1253 | Asset-Backed Securities |
| 1254 | Real Estate Investment Funds |
| 1260 | REPO |
| 1272 | Direct Investments |
| 1282 | Land, Strata Title Buildings, or Land and Buildings for Investment |
| 1291 | Financing Through Joint Ventures (Executing) |
| 1292 | Gold Bullion |
| 1293 | Loans Secured by Mortgage Rights |
| 1294 | Policy Loans |
| 1299 | Other Investments |
| 1300 | Total Investments |
| Non-Investment Assets | |
| 1101 | Cash and Cash Equivalents |
| 1130 | Premium Receivables |
| 1132 | Reinsurance Premium Receivables |
| 1191 | Reinsurance Assets |
| 1133 | Co-Insurance Claim Receivables |
| 1134 | Reinsurance Claim Receivables |
| 1121 | Investment Receivables |
| 1122 | Investment Income Receivables |
| 1521 | Strata Title Buildings or Land with Buildings for Own Use |
| 1522 | Less: Accumulated Depreciation |
| 1613 | Deferred Acquisition Costs |
| 1698 | Other Assets |
| 1700 | Total Assets |
| ACCOUNT CODE | ACCOUNT NAME |
| (1). | (2) |
| Liabilities | |
| 2167 | Claims Payables |
| 2168 | Co-Insurance Payables |
| 2165 | Reinsurance Payables |
| 2166 | Commission Payables |
| 2186 | Contract Liabilities |
| 2191 | Tax Payables |
| 2195 | Accrued Expenses |
| 2322 | Employee Benefit Liabilities |
| 2194 | Other Payables |
| Technical Reserves | |
| 2171 | Premium Reserves |
| 2172 | Unearned Premiums Reserves (UPR) |
| 2173 | Claims Reserves |
| 2174 | Catastrophe Reserves |
| 2361 | Subordinated Loans |
| 2998 | Other Liabilities |
| 2999 | Total Liabilities |
| Equity | |
| 3102 | Share Capital |
| 3120 | Share Premium |
| 3200 | Retained Earnings |
| 3297 | Other Comprehensive Income |
| 3298 | Other Equity Components |
| 3299 | Total Equity |
| 3300 | Total Liabilities and Equity |
| COA – Property Company Financial Statements | |
| ACCOUNT CODE | ACCOUNT NAME |
| (1) | (2) |
| 4001 | Sales and Operating Revenue |
| 4013 | Sales Adjustments |
| 4026 | Interest Income (Financing Component in Customer Contracts) |
| 4101 | Rental Income |
| 4071 | Gains on Changes in Fair Value of Assets |
| 5020 | Cost of Sales and Revenue |
| 4300 | Gross Profit |
| 4153 | Foreign Exchange Gains (Loss) |
| 4199 | Other Operating Income |
| 5324 | Operating Expenses |
| Selling Expenses | |
| 5311 | Salaries, Allowances, Bonuses, Honoraria, Holiday Allowances, etc. |
| 5312 | Other Employee Benefit Expenses |
| 5003 | Transportation Expenses |
| 5314 | Depreciation and Amortization Expenses |
| 5315 | Rental Expenses |
| 4031 | Interest Expenses |
| 5317 | Service-Related Expenses |
| 5318 | Impairment Expenses |
| 5319 | Royalty Expenses |
| 5320 | Marketing or Promotional Expenses |
| 5321 | Entertainment Expenses |
| 5322 | Administrative Expenses |
| 5399 | Other Operating Expenses |
| 5400 | Total Operating Expenses |
| 4500 | Operating Profit (Loss) |
| Non-Operating Income | |
| 4511 | Interest Income |
| 4501 | Foreign Exchange Gains |
| 4599 | Other Non-Operating Income |
| 4600 | Total Non-Operating Income |
| Non-Operating Expenses | |
| 5405 | Loss on Disposal of Non-Inventory Assets |
| 5409 | Donations |
| 5421 | Foreign Exchange Losses |
| 5499 | Other Non-Operating Expenses |
| 5500 | Total Non-Operating Expenses |
| 4700 | Net Non-Operating Profit (Loss) |
| 4800 | Profit (Loss) Before Tax |
| ACCOUNT CODE | ACCOUNT NAME |
| (1) | (2) |
| Assets | |
| Current Assets | |
| 1101 | Cash and Cash Equivalents |
| 1211 | Short-Term Investments |
| 1212 | Current Financial Assets |
| 1213 | Trade Receivables |
| 1181 | Contract Assets |
| 1131 | Allowance for Impairment Losses - Current Assets |
| 1214 | Retention Receivables |
| 1180 | Other Receivables |
| 1401 | Current Inventories |
| 1421 | Prepaid Expenses |
| 1422 | Advances |
| 1423 | Prepaid Taxes |
| 1499 | Other Current Assets |
| 1500 | Total Current Assets |
| Non-Current Assets | |
| 1519 | Other Non-Current Receivables |
| 1542 | Investments Accounted for Using the Equity Method |
| 1551 | Investments in Associates, Joint Ventures, and Subsidiaries |
| 1573 | Non-Current Prepaid Expenses |
| 1574 | Non-Current Prepaid Taxes |
| 1611 | Deferred Tax Assets |
| 1583 | Non-Current Inventories |
| 1621 | Investment Property |
| 1521 | Property and Equipment |
| 1522 | Less: Accumulated Depreciation – Property and Equipment |
| 1533 | Right-of-Use Assets |
| 1534 | Less: Accumulated Depreciation- Right-of-Use Assets |
| 1612 | Deferred Charges |
| 1658 | Allowance for Impairment Losses - Non-Current Assets |
| 1699 | Total Non-Current Assets |
| 1700 | Total Assets |
| ACCOUNT CODE | ACCOUNT NAME |
| (1) | (2) |
| Liabilities | |
| Current Liabilities | |
| 2201 | Short-Term Borrowings |
| 2121 | Trade Payables |
| 2194 | Other Payables |
| 2203 | Unearned Income |
| 2192 | Dividends Payable |
| 2195 | Accrued Expenses – Short Term |
| 2191 | Tax Payable |
| 2186 | Contract Liabilities |
| 2187 | Short-Term Lease Liabilities |
| 2151 | Short-Term Security Deposits |
| 2228 | Other Current Liabilities |
| 2229 | Total Current Liabilities |
| Non-Current Liabilities | |
| 2321 | Deferred Tax Liabilities |
| 2312 | Long-Term Lease Liabilities |
| 2322 | Employee Benefit Liabilities |
| 2301 | Long-Term Borrowings - Financial Institutions |
| 2302 | Long-Term Borrowings - Marketable Securities |
| 2306 | Other Long-Term Borrowings |
| 2341 | Long-Term Security Deposits |
| 2342 | Long-Term Customer Advances |
| 2998 | Other Long-Term Liabilities |
| 2900 | Total Non-Current Liabilities |
| 2999 | Total Liabilities |
| Equity | |
| 3102 | Share Capital |
| 3120 | Additional Paid-In Capital |
| 3200 | Retained Earnings |
| 3297 | Other Comprehensive Income |
| 3298 | Other Equity Components |
| 3299 | Total Equity |
| 3300 | Total Liabilities and Equity |
| COA - Islamic Bank Financial Statements | |
| ACCOUNT CODE | ACCOUNT NAME |
| (1) | (2) |
| Operating Income and Expenses | |
| Income from Fund Distribution Activities | |
| Income from Receivables | |
| 4121 | Murabahah |
| 4122 | Istisna' |
| 4123 | Ujrah |
| 4130 | Total Income from Receivables |
| Profit-Sharing Income | |
| 4131 | Mudharabah |
| 4132 | Musyarakah |
| 4140 | Total Profit-Sharing Income |
| 4149 | Other Income from Fund Distribution |
| 4150 | Total Income from Fund Distribution |
| Profit Sharing to Investment Fund Owners | |
| 5301 | Non-Profit-Sharing |
| 5302 | Profit-Sharing |
| 5310 | Total Profit Sharing to Investment Fund Owners |
| 4300 | Income After Profit Distribution |
| Operating Income and Expenses Other Than Fund Distribution | |
| Other Operating Income | |
| 4071 | Gains on Changes in Fair Value of Financial Assets |
| 4073 | Gains on Sale of Securities and Ijarah Assets |
| 4074 | Gains on Spot and Forward Transactions (Realized) |
| 4084 | Income as Mudharib under Restricted Mudharabah (Mudharabah Muqayyadah) |
| 4092 | Gains on Equity Method Investments |
| 4091 | Dividend Income |
| 4093 | Commission, Fee, and Administrative Income |
| 4094 | Reversal of Impairment Losses |
| 4199 | Other Operating Income |
| 4210 | Total Other Operating Income |
| Other Operating Expenses | |
| 5341 | Wadiah Bonus Expenses |
| 5342 | Losses on Changes in Fair Value of Financial Assets |
| 5343 | Losses on Sale of Securities and Ijarah Assets |
| 5344 | Losses on Spot and Forward Transactions (Realized) |
| 5345 | Impairment Losses on Financial Assets |
| 5346 | Operational Risk Losses |
| 5347 | Losses on Equity Method Investments |
| 5348 | Commission, Fee, and Administrative Expenses |
| 5349 | Impairment Losses on Non-Financial Assets |
| 5311 | Salaries, Allowances, Bonuses, Honoraria, Holiday Allowances, etc. |
| 5313 | Transportation Expenses |
| 5315 | Rental Expenses |
| 5320 | Marketing or Promotion Expenses |
| 5321 | Entertainment Expenses |
| 5314 | Depreciation and Amortization Expenses |
| 5399 | Other Operating Expenses |
| 5401 | Total Other Operating Expenses |
| 4220 | Other Operating Income (Expenses) |
| 4500 | NET OPERATING PROFIT (LOSS) |
| NON-OPERATING INCOME | |
| 4502 | Gains on Sale of Property and Equipment |
| 4501 | Foreign Exchange Translation Gains |
| 4599 | Other Non-Operating Income |
| NON-OPERATING EXPENSES | |
| 5422 | Losses on Sale of Property and Equipment |
| 5421 | Foreign Exchange Translation Losses |
| 5499 | Other Non-Operating Expenses |
| 4700 | NET NON-OPERATING PROFIT (LOSS) |
| 4800 | PROFIT (LOSS) BEFORE TAX |
| ACCOUNT CODE | ACCOUNT NAME |
| (1) | (2). |
| Assets | |
| 1101 | Cash and Cash Equivalents |
| 1105 | Placements with Bank Indonesia |
| 1106 | Placements with Other Banks |
| 1155 | Spot and Forward Receivables - Net |
| 1152 | Held Securities |
| 1160 | Receivables (Murabahah, Istisna', Ijarah, Qardh, Service Receivables) |
| 1142 | Profit-Sharing Financing – Mudharabah |
| 1143 | Profit-Sharing Financing – Musyarakah |
| 1149 | Other Profit-Sharing Financing |
| 1561 | Lease Financing (Ijarah), Accumulated Depreciation, and Allowance for Impairment |
| 1271 | Equity Investments |
| 1131 | Allowance for Impairment Losses – Financial Assets |
| 1600 | Intangible Assets |
| 1601 | Less: Accumulated Amortization - Intangible Assets |
| 1631 | Salam Assets |
| 1633 | Istisna' Assets in Progress |
| 1634 | Istisna' Billings |
| 1521 | Property and Equipment |
| 1522 | Less: Accumulated Depreciation – Property and Equipment |
| 1535 | Abandoned Properties |
| 1658 | Allowance for Impairment Losses – Other Assets |
| 1401 | Inventories (Assets Held for Resale) |
| 1611 | Deferred Tax Assets |
| 1421 | Prepaid Expenses |
| 1698 | Other Assets |
| 1700 | Total Assets |
| ACCOUNT CODE | ACCOUNT NAME |
| (1). | (2) |
| Liabilities | |
| 2141 | Deposit Funds (Wadiah Savings and Current Accounts) |
| 2142 | Non-Profit-Sharing Investment Funds (Current + Savings + Time Deposits) |
| 2162 | Liabilities to Bank Indonesia |
| 2161 | Liabilities to Other Banks |
| 2156 | Spot and Forward Liabilities |
| 2204 | Issued Securities |
| 2205 | Acceptances Payable |
| 2211 | Borrowings Received |
| 2214 | Security Deposits |
| 2314 | Deferred Tax Liabilities |
| 2998 | Other Liabilities |
| 2221 | Profit-Sharing Investment Funds |
| 2999 | Total Liabilities |
| Equity | |
| 3102 | Share Capital |
| 3120 | Additional Paid-In Capital |
| 3200 | Retained Earnings |
| 3297 | Other Comprehensive Income |
| 3298 | Other Equity Components |
| 3299 | Total Equity |
| 3300 | Total Liabilities and Equity |
| COA – Infrastructure Company Financial Statements | |
| ACCOUNT CODE | ACCOUNT NAME |
| (1) | (2) |
| 4001 | Sales and Operating Revenue |
| 4013 | Sales Adjustments |
| 4026 | Interest Income (Financing Component of Customer Contracts) |
| 5020 | Cost of Goods Sold and Revenue |
| 4300 | Gross Profit |
| 4199 | Other Revenue |
| 5324 | Selling Expenses |
| 5325 | Interconnection Expenses |
| Operating Expenses | |
| 5311 | Salaries, Allowances, Bonuses, Honoraria, Holiday Allowances, etc. |
| 5312 | Other Employee Benefits Expenses |
| 5313 | Transportation Expenses |
| 5314 | Depreciation and Amortization Expenses |
| 5315 | Rental Expenses |
| 5316 | Interest Expenses |
| 5317 | Service-Related Expenses |
| 5318 | Impairment Expenses |
| 5319 | Royalty Expenses |
| 5320 | Marketing or Promotional Expenses |
| 5321 | Entertainment Expenses |
| 5322 | General and Administrative Expenses |
| 5399 | Other Operating Expenses |
| 5400 | Total Operating Expenses |
| 4153 | Gain (Loss) on Foreign Exchange Differences |
| 4154 | Share of Profit (Loss) of Associates Accounted for Using the Equity Method |
| 4155 | Share of Profit (Loss) of Joint Ventures Accounted for Using the Equity Method |
| 4156 | Gain (Loss) on Derivative Financial Instruments |
| Non-Operating Income | |
| 4501 | Gain on Foreign Exchange Differences |
| 4511 | Interest Income |
| 4599 | Other Non-Operating Income |
| 4600 | Total Non-Operating Income |
| Non-Operating Expenses | |
| 5405 | Loss on Sale of Assets Other Than Inventories |
| 5409 | Donations |
| 5421 | Loss on Foreign Exchange Differences |
| 5499 | Other Non-Operating Expenses |
| 5500 | Total Non-Operating Expenses |
| 4800 | Profit (Loss) Before Tax |
| ACCOUNT CODE | ACCOUNT NAME |
| (1) | (2). |
| Assets | |
| Current Assets | |
| 1101 | Cash and Cash Equivalents |
| 1211 | Short-Term Investments |
| 1212 | Current Financial Assets |
| 1213 | Trade Receivable |
| 1180 | Other Receivables |
| 1181 | Contract Assets |
| 1131 | Allowance for Impairment Losses - Current Assets |
| 1401 | Inventories |
| 1421 | Prepaid Expenses |
| 1422 | Advances |
| 1423 | Prepaid Taxes |
| 1499 | Other Current Assets |
| 1500 | Total Current Assets |
| Non-Current Assets | |
| 1518 | Service Concession Receivables |
| 1519 | Other Non-Current Receivables |
| 1551 | Investments in Associates, Joint Ventures, and Subsidiaries |
| 1571 | Non-Current Financial Assets |
| 1573 | Prepaid Expenses – Non-Current |
| 1574 | Prepaid Taxes – Non-Current |
| 1611 | Deferred Tax Assets |
| 1621 | Investment Properties |
| 1521 | Fixed Assets and Inventories |
| 1522 | Less: Accumulated Depreciation - Fixed Assets and Inventories |
| 1655 | Concession Rights |
| 1658 | Allowance for Impairment Losses - Non-Current Assets |
| 1698 | Other Non-Current Assets |
| 1699 | Total Non-Current Assets |
| 1700 | Total Assets |
| ACCOUNT CODE | ACCOUNT NAME |
| (1) | (2). |
| Liabilities | |
| Current Liabilities | |
| 2201 | Short-Term Loans |
| 2121 | Trade Payables |
| 2194 | Other Payables |
| 2203 | Unearned Revenue |
| 2191 | Taxes Payable |
| 2186 | Contract Liabilities |
| 2187 | Lease Liabilities |
| 2193 | Project Payables |
| 2202 | Current Maturities of Long-Term Debt |
| 2228 | Other Short-Term Liabilities |
| 2229 | Total Current Liabilities |
| Long-Term Liabilities | |
| 2321 | Deferred Tax Liabilities |
| 2344 | Long-Term Payables to Related Parties |
| 2345 | Long-Term Payables to Shareholders |
| 2312 | Long-Term Lease Liabilities |
| 2322 | Employee Benefit Liabilities |
| 2301 | Long-Term Borrowings – Financial Institutions |
| 2302 | Long-Term Borrowings – Marketable Securities |
| 2306 | Long-Term Borrowings – Others |
| 2311 | Contract Liabilities |
| 2313 | Provisions |
| 2998 | Other Long-Term Liabilities |
| 2900 | Total Long-Term Liabilities |
| 2999 | Total Liabilities |
| Equity | |
| 3102 | Share Capital |
| 3120 | Additional Paid-In Capital |
| 3200 | Retained Earnings |
| 3297 | Other Comprehensive Income |
| 3298 | Other Equity |
| 3299 | Total Equity |
| 3300 | Total Liabilities and Equity |
| COA – Securities Company Financial Statements | |
| ACCOUNT CODE | ACCOUNT NAME |
| (1) | (2) |
| Operating Revenue | |
| 4081 | Securities Brokerage Revenue |
| 4082 | Securities Underwriting Revenue |
| 4083 | Investment Management Revenue |
| 4026 | Interest Income |
| 4091 | Dividend Income |
| 4199 | Other Operating Income |
| 4201 | Total Operating Revenue |
| Operating Expenses | |
| 5311 | Salaries, Allowances, Bonuses, Honoraria, Holiday Allowances, etc. |
| 5312 | Other Employee Benefit Expenses |
| 5313 | Transportation Expenses |
| 5314 | Depreciation and Amortization Expenses |
| 5315 | Rental Expenses |
| 5316 | Interest Expenses |
| 5317 | Service-Related Expenses |
| 5318 | Impairment Expenses |
| 5319 | Royalty Expenses |
| 5320 | Marketing or Promotional Expenses |
| 5321 | Entertainment Expenses |
| 5322 | General and Administrative Expenses |
| 5205 | Custody Expenses |
| 5399 | Other Operating Expenses |
| 5400 | Total Operating Expenses |
| Non-Operating Income | |
| 4511 | Interest Income |
| 4503 | Gain on Sale of Assets Other Than Inventories |
| 4501 | Gain on Foreign Exchange Differences |
| 4599 | Other Non-Operating Income |
| 4600 | Total Non-Operating Income |
| Non-Operating Expenses | |
| 5405 | Loss on Sale of Assets Other Than Inventories |
| 5421 | Loss on Foreign Exchange Differences |
| 5409 | Donations |
| 5499 | Other Non-Operating Expenses |
| 5500 | Total Non-Operating Expenses |
| 4800 | Profit (Loss) Before Tax |
| ACCOUNT CODE | ACCOUNT NAME |
| (1) | (2) |
| Assets | |
| 1101 | Cash and Cash Equivalents |
| 1159 | Deposits with Clearing and Guarantee Institutions |
| 1261 | Reverse Repo Receivables |
| 1161 | Receivables from Clearing and Guarantee Institutions |
| 1171 | Receivables from Customers – Related Parties |
| 1172 | Receivables from Customers – Third Parties |
| 1173 | Receivables from Other Securities Companies |
| 1176 | Receivables from Underwriting Activities |
| 1175 | Receivables from Investment Management Activities |
| 1180 | Other Receivables |
| 1158 | Trading Securities |
| 1154 | Securities Purchased Under Resale Agreements |
| 1421 | Prepaid Expenses |
| 1423 | Prepaid Taxes |
| 1241 | Participation in the Indonesia Stock Exchange |
| 1181 | Contract Assets |
| 1131 | Allowance for Impairment Losses |
| 1521 | Property, Plant, and Equipment (Fixed Assets) |
| 1522 | Less: Accumulated Depreciation - Fixed Assets |
| 1551 | Investments in Associates, Joint Ventures, and Subsidiaries |
| 1621 | Investment Properties |
| 1611 | Deferred Tax Assets |
| 1651 | Claims for Tax Refunds |
| 1698 | Other Assets |
| 1700 | Total Assets |
| ACCOUNT CODE | ACCOUNT NAME |
| (1) | (2) |
| Liabilities | |
| 2122 | Short-Term Notes Payable |
| 2123 | Repo Payables |
| 2126 | Payables to Clearing and Guarantee Institutions |
| 2131 | Payables to Customers - Related Parties |
| 2132 | Payables to Customers – Third Parties |
| 2133 | Payables to Other Securities Companies |
| 2135 | Payables from Underwriting Activities |
| 2134 | Payables from Investment Management Activities |
| 2191 | Taxes Payable |
| 2186 | Contract Liabilities |
| 2195 | Accrued Expenses |
| 2202 | Long-Term Borrowings |
| 2124 | Bonds Payable |
| 2322 | Employee Benefit Liabilities |
| 2323 | Post-Employment Benefit Liabilities |
| 2361 | Subordinated Loans |
| 2321 | Deferred Tax Liabilities |
| 2998 | Other Liabilities |
| 2999 | Total Liabilities |
| Equity | |
| 3102 | Share Capital |
| 3120 | Additional Paid-In Capital |
| 3200 | Retained Earnings |
| 3297 | Other Comprehensive Income |
| 3298 | Other Equity Components |
| 3299 | Total Equity |
| 3300 | Total Liabilities and Equity |
| COA – Financing Company Financial Statements | |
| ACCOUNT CODE | NAME ACCOUNT |
| (1) | (2). |
| Operating Income | |
| 4061 | Interest Income – Investment Financing |
| 4062 | Interest Income – Working Capital Financing |
| 4063 | Interest Income – Multipurpose Financing |
| 4064 | Profit-Sharing Income from Investment Financing (Sharia) |
| 4065 | Margin Income from Sale and Purchase Financing (Sharia) |
| 4066 | Fee Income from Service-Based Financing (Sharia) |
| 4119 | Other Operating Income |
| 4201 | Total Operating Income |
| Operating Expenses | |
| 5311 | Salaries, Allowances, Bonuses, Honoraria, Holiday Allowances, etc. |
| 5312 | Other Employee Benefits Expenses |
| 5313 | Transportation Expenses |
| 5314 | Depreciation and Amortization Expenses |
| 5315 | Rental Expenses |
| 5316 | Interest Expenses |
| 5317 | Service-Related Expenses |
| 5318 | Impairment Expenses |
| 5319 | Royalty Expenses |
| 5320 | Marketing or Promotional Expenses |
| 5321 | Entertainment Expenses |
| 5322 | General and Administrative Expenses |
| 5326 | Maintenance and Repair Expenses |
| 5327 | Insurance Premium Expenses |
| 5328 | Swap Transaction Premium Expenses |
| 5399 | Other Operating Expenses |
| 5400 | Total Operating Expenses |
| Non-Operating Income | |
| 4026 | Interest Income |
| 4161 | Gain on Sale of Assets Other Than Inventories |
| 4501 | Gain on Foreign Exchange Differences |
| 4599 | Other Non-Operating Income |
| 4600 | Total Non-Operating Income |
| Expenses 5405 | |
| 5405 | Loss on Sale of Assets Other Than Inventories |
| 5409 | Donations |
| 5412 | Loss on Foreign Exchange Differences |
| 5499 | Other Non-Operating Expenses |
| 5500 | Total Non-Operating Expenses |
| 4800 | Profit (Loss) Before Tax |
| ACCOUNT CODE | ACCOUNT NAME |
| (1) | (2) |
| Cash and Cash Equivalents | |
| 1102 | Cash on Hand |
| 1103 | Deposits with Domestic Banks |
| 1104 | Deposits with Foreign Banks |
| 1141 | Derivative Receivables |
| 1151 | Short-Term Investments in Marketable Securities |
| Net Financing Receivables | |
| 1161 | Net Investment Financing Receivables |
| 1162 | Net Working Capital Financing Receivables |
| 1163 | Net Multipurpose Financing Receivables |
| 1164 | Net Sharia-Based Sale and Purchase Financing Receivables |
| 1165 | Net Sharia-Based Investment Financing Receivables |
| 1166 | Net Sharia-Based Service Financing Receivables |
| 1180 | Other Net Financing Receivables |
| 1423 | Prepaid Taxes |
| 1181 | Contract Assets |
| 1658 | Allowance for Impairment Losses on Equity Investments |
| Equity Investments | |
| 1555 | Equity Investments in Banks |
| 1556 | Equity Investments in Other Financial Institutions |
| 1590 | Long-Term Investments in Securities |
| 1533 | Right-of-Use Assets |
| 1534 | Less: Accumulated Depreciation – Right-of-Use Assets |
| 1521 | Fixed Assets |
| 1522 | Less: Accumulated Depreciation - Fixed Assets |
| Fixed Assets 1511 | Investments in Associates, Joint Ventures, and Subsidiaries |
| 1651 | Claims for Tax Refunds |
| 1611 | Deferred Tax Assets |
| 1698 | Other Assets |
| 1700 | Total Assets |
| ACCOUNT CODE | ACCOUNT NAME |
| (1) | (2) |
| Liabilities | |
| Current Liabilities | |
| 2201 | Payables to Banks – Current |
| 2228 | Other Current Liabilities |
| 2164 | Derivative Liabilities |
| 2191 | Taxes Payable |
| 2311 | Contract Liabilities |
| 2312 | Lease Liabilities |
| Borrowings | |
| 2212 | Domestic Borrowings |
| 2213 | Foreign Borrowings |
| 2204 | Securities Issued |
| 2321 | Deferred Tax Liabilities |
| Subordinated Loans | |
| 2362 | Domestic Subordinated Loans |
| 2363 | Foreign Subordinated Loans |
| 2322 | Employee Benefit Liabilities |
| 2988 | Other Liabilities |
| 2999 | Total Liabilities |
| Equity | |
| 3102 | Paid-In Capital |
| 3110 | Principal and Mandatory Savings |
| 3120 | Additional Paid-In Capital |
| 3200 | Retained Earnings |
| 3297 | Other Comprehensive Income |
| 3298 | Other Equity |
| 3299 | Total Equity |
| 3300 | Total Liabilities and Equity |
