PT BANK PANIN DUBAI SYARIAH, TBK

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PT BANK PANIN DUBAI SYARIAH, TBK

LAPORAN KEUANGAN/FINANCIAL STATEMENTS

UNTUK PERIODE TIGA BULAN YANG BERAKHIR

31 MARET 2022 DAN 2021 DAN TANGGAL 31 DESEMBER 2021/

FOR THREE-MONTH PERIOD ENDED

MARCH 31, 2022 AND 2021 AND ENDED DECEMBER 31, 2021

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SURAT PERNYATAAN DIREKSI DIRECTORS’ STATEMENT LETTER

LAPORAN KEUANGAN – Untuk Periode Tiga Bulan yang Berakhir pada 31 Maret 2022 dan 2021 dan Tanggal 31 Desember 2021

FINANCIAL STATEMENTS – For Three- Month Period Ended March 31, 2022 and Ended December 31, 2021

Laporan Posisi Keuangan 1 – 2 Statements of Financial Position

Laporan Laba Rugi dan Penghasilan

Komprehensif Lain 3

Statements of Profit or Loss and Other Comprehensive Income

Laporan Perubahan Ekuitas 4 Statements of Changes in Equity

Laporan Arus Kas 5 Statements of Cash Flows

Laporan Rekonsiliasi Pendapatan dan Bagi Hasil 6

Statements of Reconciliation of Revenue and Revenue Sharing

Laporan Sumber dan Penyaluran Dana Zakat 7

Statements of Sources and Uses of Zakat Funds

Laporan Sumber dan Penggunaan Dana Kebajikan 8

Statements of Sources and Uses of Charity Funds

Catatan atas Laporan Keuangan

9 - 116 Notes to Financial Statements

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March 31, Catatan/

2022 Notes 2021

Rp'000 Rp'000

ASET ASSETS

Kas 17,637,900 16,619,892 Cash

Penem patan pada Bank Indonesia 498,231,984 5 1,685,380,029 Placem ents w ith Bank Indonesia

Giro pada Bank Lain 6 Dem and Deposits w ith Other Banks

Pihak berelasi 5,312,762 36 2,519,442 Related parties

Pihak ketiga 2,906,094 4,518,364 Third parties

Jumlah 8,218,856 7,037,806 Total

Investasi pada Surat Berharga - Pihak Ketiga 4,774,839,299 7 3,662,196,072 Investm ents in Marketable Securities - Third Parties Cadangan kerugian penurunan nilai (15,907,634) (15,907,634) Allow ance for impairment losses

Jumlah 4,758,931,665 3,646,288,438 Total

Piutang Murabahah 8 Murabahah Receivables

Cadangan kerugian penurunan nilai (1,494,364) (1,649,227) Allow ance for impairment losses

Jumlah 73,730,713 80,839,001 Total

Piutang Ijarah - Pihak Ketiga Ijarah Receivables - Third Parties

Jumlah 1,720,101 3,936,925 Total

Pem biayaan Mudharabah - Pihak Ketiga 9 Mudharabah Financing - Third Parties

Jumlah 225,702,130 247,720,758 Total

Pem biayaan Musyarakah 10 Musyarakah Financing

Pihak berelasi 801,320 36 816,967 Related parties

Pihak ketiga 7,809,873,515 7,536,936,773 Third parties

Jumlah 7,644,411,452 7,428,676,423 Total

Aset Yang Diperoleh Untuk Ijarah - Bersih 463,867,701 11 509,288,937 Assets Acquired For Ijarah - Net

Penyertaan Modal Sem entara 211,752 12 211,752 Equity Participation

Biaya Dibayar Dim uka 51,929,405 36 22,113,350 Prepaid Expenses

Aset Tetap - Bersih 192,446,890 13 194,096,150 Prem ises and Equipm ent - Net

Aset Hak Guna 7,173,375 14 8,428,029 Right-of-use Assets

Aset Pajak Tangguhan - Bersih 3,494,430 34 2,741,092 Deferred Tax Assets - Net

Aset Takberw ujud - Bersih 496,998 15 470,365 Intangible Assets - Net

Aset Pengam punan Pajak 1,016,416 1,016,416 Assets from Tax Am nesty

Aset Lain-lain 567,307,783 16 571,139,516 Other Assets

JUMLAH ASET 14,516,529,551 14,426,004,879 TOTAL ASSETS

Lihat catatan atas laporan keuangan yang merupakan bagian See accompanying notes to financial statements

yang tidak terpisahkan dari laporan keuangan. w hich are an integral part of the financial statements.

Decem ber 31,

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March 31, Catatan/

2022 Notes

Rp'000 Rp'000

LIABILITAS, DANA SYIRKAH LIABILITIES, TEMPORARY SYIRKAH

TEMPORER DAN EKUITAS FUNDS AND EQUITY

LIABILITAS LIABILITIES

Liabilitas Segera 9,712,104 2,836,092 Liabilities Payable Im m ediately

Bagi Hasil Dana Syirkah Tem porer Undistributed Revenue Sharing of

dan Bonus Wadiah yang Belum Tem porary Syirkah Funds

Dibagikan 10,884,692 17 10,686,172 and Wadiah Bonuses

Sim panan 18 Deposits

Jumlah 794,016,995 672,611,067 Total

Utang Pajak 4,132,474 19 3,381,910 Taxes Payable

Liabilitas Sew a 5,585,943 20 6,402,970 Lease Liabilities

Liabilitas Im balan Pasca Kerja 15,692,300 21 15,164,004 Post-em ploym ent Benefits Obligation

Biaya yang Masih Harus Dibayar dan

Liabilitas Lain-lain 26,949,643 22 16,115,019 Accruals and Other Liabilities

JUMLAH LIABILITAS 866,974,151 727,197,234 TOTAL LIABILITIES

DANA SYIRKAH TEMPORER 23 TEMPORARY SYIRKAH FUNDS

Bank Bank

Pihak berelasi 3,020,000,000 36 4,000,000,000 Related party

Jumlah dana syirkah temporer dari bank 3,445,196,511 4,270,186,222 Total temporary syirkah funds from banks

Bukan Bank Non Bank

Pihak ketiga 7,861,973,398 7,120,009,699 Third parties

Jumlah dana syirkah temporer Total temporary syirkah funds

dari bukan bank 7,869,347,455 7,126,676,586 from non banks

JUMLAH DANA SYIRKAH TEMPORER 11,314,543,966 11,396,862,808 TOTAL TEMPORARY SYIRKAH FUNDS

EKUITAS EQUITY

Modal Saham - nilai nominal Rp 100 per saham Capital Stock - par value of Rp 100 per share

Modal dasar - 39.000.000.000 saham Authorized - 39,000,000,000 shares

Modal ditempatkan dan disetor penuh - Subscribed and paid-up -

38.813.641.319 saham tahun 2020 dan 3,881,364,132 24 3,881,364,132 38,813,641,319 shares in 2020 and

23.959.037.851 saham tahun 2019 23.959.037.851 shares in 2019

Tam bahan Modal Disetor (9,306,313) 25 (9,306,313) Additional Paid-in Capital

Penghasilan Kom prehensif Lain 9,066,742 12, 26 11,737,657 Other Com prehensive Incom e

Saldo Laba (Defisit) Retained Earnings (Deficit)

Defisit sebesar Rp 20.226.576 ribu Deficit of Rp 20,226,576 thousand

pada tanggal 30 Juni 2009 telah dieliminasi melalui as of June 30, 2009 have been eliminated

kuasi-reorganisasi pada tanggal 30 Juni 2009 through quazi-reorganization on June 30, 2009

Ditentukan penggunaannya 26,382,010 26,382,010 Appropriated

Tidak ditentukan penggunaannya (1,572,495,137) (1,608,232,649) Unappropriated

JUMLAH EKUITAS 2,335,011,434 2,301,944,837 TOTAL EQUITY

JUMLAH LIABILITAS, DANA TOTAL LIABILITIES, TEMPORARY

SYIRKAH TEMPORER DAN EKUITAS 14,516,529,551 14,426,004,879 SYIRKAH FUNDS AND EQUITY

Decem ber 31, 2021

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2022 Notes 2021

Rp'000 Rp'000

Pendapatan Pengelolaan Dana oleh Bank Revenue Receipts from Fund Managem ent

sebagai Mudharib 223,042,467 28, 36 174,931,759 as Mudharib

Hak Pem ilik Dana atas Bagi Hasil Depositors Share on Return of

Dana Syirkah Tem porer 97,825,770 29, 36 91,410,220 Tem porary Syirkah Funds

Pendapatan Usaha Lainnya 30 Other Operating Revenues

Administrasi 4,808,318 8,707,337 Administrative

Lainnya 35,130,186 4,581,180 Others

Jum lah Pendapatan Usaha Lainnya 39,938,504 13,288,517 Total Other Operating Revenues

Beban (Pendapatan) Kerugian Penurunan Nilai - bersih 60,000,000 31 37,881,000 Provision for Im pairm ent Losses - net

Beban Usaha Lainnya Other Operating Expenses

Administrasi 20,946,904 32, 36 23,791,708 Administrative

Beban kepegaw aian 24,953,274 33 24,373,943 Personnel expense

Imbalan pasca kerja 1,901,228 21 2,251,000 Employee benefits

Bonus w adiah 7,168,567 2,820,878 Bonuses on w adiah deposits

Lainnya 4,397,695 3,053,019 Others

Jum lah Beban Usaha Lainnya 59,367,668 56,290,548 Total Other Operating Expenses

LABA (RUGI) USAHA 45,787,533 2,638,508 INCOME (LOSS) FROM OPERATIONS

PENDAPATAN (BEBAN) NON USAHA - BERSIH 29,790 48,901 NON-OPERATING REVENUES (EXPENSES) - NET

LABA (RUGI) SEBELUM ZAKAT DAN BEBAN PAJAK 45,817,323 2,687,409 INCOME (LOSS) BEFORE ZAKAT AND TAX EXPENSE

ZAKAT - - ZAKAT

LABA (RUGI) SEBELUM BEBAN PAJAK 45,817,323 2,687,409 INCOME (LOSS) BEFORE TAX EXPENSE

MANFAAT (BEBAN) PAJAK (10,079,811) 34 (591,230) TAX BENEFIT (EXPENSE)

LABA (RUGI) BERSIH 35,737,512 2,096,179 NET INCOME (LOSS)

PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME

Pos-pos yang tidak akan direklasifikasi ke laba rugi Item that w ill not be reclassified subsequently to profit or loss

Surplus revaluasi aset tetap - 13 - Gain on revaluation of premises

Perubahan nilai w ajar penyertaan modal sementara Others

yang diukur pada nilai w ajar melalui penghasilan

komprehensif lain - 12 -

Pengukuran kembali atas kew ajiban imbalan pasti - 21 - Remeasurement of defined benefit obligation

Pajak penghasilan - 34 - Income tax

Sub jumlah - - Sub total

Pos-pos yang akan direklasifikasi ke laba rugi Item that w ill be reclassified subsequently to profit or loss

Perubahan nilai w ajar surat berharga yang diukur Changes in fair value of marketable securities

pada nilai w ajar melalui penghasilan measured at fair value through other

komprehensif lain (2,670,915) 7 (9,263,639) comprehensive income

(Beban) manfaat pajak penghasilan terkait pos yang (Expense) Income tax benefit relating to item that w ill be

akan direklasifikasi ke laba rugi - 34 - reclassified subsequently to profit or loss

Sub jumlah (2,670,915) (9,263,639) Sub total

Jumlah penghasilan komprehensif tahun berjalan Total other comprehensive income for

setelah pajak (2,670,915) (9,263,639) the current year net of tax

JUMLAH LABA (RUGI) KOMPREHENSIF 33,066,597 (7,167,460) TOTAL COMPREHENSIVE INCOME (LOSS)

LABA (RUGI) PER SAHAM 35 EARNINGS (LOSS) PER SHARE

(dalam Rupiah penuh) (in full Rupiah am ount)

Dasar 0.92 0.05 Basic

Dilusian 0.92 0.05 Diluted

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Perubahan nilai Perubahan nilai w ajar w ajar surat berharga penyertaan modal

yang diukur pada sementara yang diukur nilai w ajar melalui pada nilai w ajar melalui

Surplus penghasilan penghasilan

revaluasi komprehensif lain/ komprehensif lain/

aset Changes in fair value of Changes in fair value of

Tambahan tetap/ marketable securities temporary investment Jumlah penghasilan

Modal disetor/ modal disetor/ Gain on Keuntungan measured at fair value measured at fair value komprehensif lain/ Ditentukan Tidak ditentukan

Catatan/ Paid-up capital Additional revaluation aktuarial/ through other through other Total other penggunaannya/ penggunaannya/ Jumlah ekuitas/

Notes stock paid-in capital of premises Actuarial gain comprehensive income comprehensive income comprehensive income Appropriated Unappropriated Total equity

Rp'000 Rp'000 Rp'000 Rp'000 Rp'000 Rp'000 Rp'000 Rp'000 Rp'000

Saldo per 1 Desember 2021 3,881,364,132 (9,306,313) 59,684,647 8,774,889 - (60,163,342) 8,296,194 26,382,010 (791,082,591) 3,115,653,432 Balance as of December 1, 2021

Pemindahan surplus revaluasi aset tetap Transfer of surplus revaluation of premises and

ke saldo laba akibat penjualan aset tetap equipment to retained earning arising from sale

yang sudah direvaluasi - - (962,319) - - - (962,319) - 962,319 - of revalued premises and equipment

Laba (Rugi) bersih periode berjalan - - - - - - - - (818,112,377) (818,112,377) Net Income (loss) for the period

Penghasilan komprehensif lainnya - setelah pajak - - 2,821,457 2,079,414 227,817 (724,906) 4,403,782 - - 4,403,782 Other comprehensive income - net of tax

Saldo per 31 Desember 2021 3,881,364,132 (9,306,313) 61,543,785 10,854,303 227,817 (60,888,248) 11,737,657 26,382,010 (1,608,232,649) 2,301,944,837 Balance as of December 31, 2021

Pemindahan surplus revaluasi aset tetap Transfer of surplus revaluation of premises and

ke saldo laba akibat penjualan aset tetap equipment to retained earning arising from sale

yang sudah direvaluasi - - - - - - - - - - of revalued premises and equipment

Laba (Rugi) bersih periode berjalan - - - - - - - - 35,737,512 35,737,512 Net Income (loss) for the period

Penghasilan komprehensif lainnya - setelah pajak - - - - (2,670,915) - (2,670,915) - - (2,670,915) Other comprehensive income - net of tax

Saldo per 31 Maret 2022 3,881,364,132 (9,306,313) 61,543,785 10,854,303 (2,443,098) (60,888,248) 9,066,742 26,382,010 (1,572,495,137) 2,335,011,434 Balance as of March 31, 2022

Other comprehensive income

Saldo laba (defisit)/

Retained earnings (deficit)

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March 31, Catatan/ March 31,

2022 Notes 2021

Rp'000 Rp'000

ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES

Penerimaan pendapatan pengelolaan dana Revenue receipt from fund management

sebagai mudharib 223,042,467 174,171,456 as mudharib

Pembayaran bagi hasil dana syirkah temporer (97,825,770) (91,410,219) Temporary syirkah funds paid Penerimaan pendapatan usaha lainnya 41,856,708 67,899,787 Other operating revenues received Pembayaran beban usaha lainnya (121,319,354) (145,201,638) Other operating expenses paid Penerimaan pendapatan non-usaha 271,610 69,651 Receipts from non-operating income Pembayaran beban non-usaha (208,339) (278,313) Payments for non-operating expenses

Pembayaran beban zakat - - Payment of zakat fund

Pembayaran beban pajak (2,220,860) - Tax expense paid

Arus kas operasi sebelum perubahan dalam Operating cash flow s before changes in

aset dan liabilitas operasi 43,596,462 5,250,724 operating assets and liabilities

Penurunan (kenaikan) aset operasi Decrease (increase) in operating assets

Sertifikat Bank Indonesia Syariah - - Bank Indonesia Sharia Certificate

Investasi pada surat berharga (1,112,643,226) (754,455,187) Investments in marketable securities

Piutang Murabahah 8,544,559 16,187,432 Murabahah receivables

Piutang Ijarah (974,383) 2,142,304 Ijarah receivables

Aset Ijarah 45,421,236 (102,592,310) Assets Acquired For Ijarah

Pembiayaan Mudharabah 22,241,038 13,186,084 Mudharabah financing

Pembiayaan Musyarakah (272,921,094) (284,347,663) Musyarakah financing

Aset lain-lain 28,125,632 (28,958,816) Other assets

Kenaikan (penurunan) liabilitas operasi Increase (decrease) in operating liabilities

Liabilitas segera 753,335 6,735,952 Liabilities payable immediately

Simpanan 121,513,462 207,615,776 Deposits

Liabilitas Sew a (1,628,699) - Lease Liability

Liabilitas lain-lain 16,772,759 449,103,885 Other liabilities

Kenaikan Dana Syirkah Temporer (82,426,376) (288,995,384) Increase in Temporary Syirkah Funds

Kas Bersih Diperoleh dari (Digunakan untuk) Aktivitas Operasi (1,183,625,295) (759,127,203) Net Cash Provided by (Used in) Operating Activities

ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES

Perolehan aset tak berw ujud (102,850) 15 (905,656) Acquisitions of softw are

Perolehan aset tetap (97,080) 13 (1,397,667) Acquisitions of premises and equipment Penambahan aset hak guna (1,123,762) 13 386,316 Additional of right of used asset

Penjualan Aset tetap - 13 - Fixed assets sales

Kas Bersih Digunakan untuk Aktivitas Investasi (1,323,692) (1,917,007) Net Cash Used in Investing Activities

ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES

Penambahan Modal Disetor lainnya - 24,25 - Other - additional paid in capital

Biaya Emisi Saham - 24,25 - Share Issuance Fee

Kas Bersih Digunakan untuk Aktivitas Pendanaan - - Net Cash Used in Financing Activities

KENAIKAN (PENURUNAN) BERSIH KAS DAN SETARA KAS (1,184,948,987) (761,044,210) NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS

KAS DAN SETARA KAS AWAL TAHUN 1,709,037,727 1,023,606,132 CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR

KAS DAN SETARA KAS AKHIR TAHUN 524,088,740 262,561,922 CASH AND CASH EQUIVALENTS AT END OF YEAR

PENGUNGKAPAN TAMBAHAN SUPPLEMENTAL DISCLOSURES

Kas dan setara kas terdiri dari: Cash and cash equivalents consist of:

Kas 17,637,900 16,537,194 Cash

Penempatan pada Bank Indonesia 498,231,984 5 241,521,837 Placements w ith Bank Indonesia

Giro pada bank lain 8,218,856 6 4,502,891 Demand deposits w ith other banks

Jumlah 524,088,740 262,561,922 Total

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UNTUK PERIODE YANG BERAKHIR 31 MARET 2022 FOR THE PERIOD ENDED MARCH 31, 2022

31 Maret/ 31 Maret/

March 31, Catatan/ March 31,

2022 Notes 2021

Rp'000 Rp'000

PENDAPATAN USAHA UTAMA (AKRUAL) 223,042,467 28 174,931,758 MAIN OPERATING REVENUE (ACCRUAL)

Pengurang: Deduction:

Pendapatan tahun berjalan yang kas atau Income during the year in w hich cash or

setara kasnya belum diterima: cash equivalents have not been received:

Pendapatan Murabahah 1,281,408 2,400,608 Murabahah income

Pendapatan pembiayaan Mudharabah 2,606,290 158,229 Revenue sharing Mudharabah financing Pendapatan pembiayaan Musyarakah 14,410,544 24,895,548 Revenue sharing Musyarakah financing Pendapatan Sew a Ijarah - Bersih 7,121,265 5,023,541 Revenue from Ijarah - Net

Pendapatan bagi hasil Sertifikat Investasi Revenue sharing from Mudharabah Interbank

Mudharabah Antar Bank - - Investment Certificates

Pendapatan sukuk negara dan perusahaan 23,734,707 7,138,853 Income from government sukuk and corporate sukuk Pendapatan Surat Berharga Indonesia Syariah 853,554 3,025,998 Income from Bank Indonesia Sharia Certificate Pendapatan yang berasal dari amortisasi pendapatan Income from amortized administrative income

administrasi yang kas atau setara kasnya diterima w hich cash or cash equivalent had been received

pada tahun lalu - - in prior year

Jum lah Pengurang 50,007,768 42,642,777 Total Deduction

Penam bah: Addition:

Pendapatan tahun sebelumnya yang kas atau Income from previous year in w hich cash or

setara kasnya diterima pada tahun berjalan: cash equivalents have been received in current year:

Pendapatan Murabahah 2,400,608 2,301,255 Murabahah income

Pendapatan pembiayaan Mudharabah 158,229 4,698,372 Revenue sharing Mudharabah financing Pendapatan pembiayaan Musyarakah 24,895,548 27,415,696 Revenue sharing Musyarakah financing Pendapatan sew a Ijarah - bersih 5,023,541 1,006,298 Revenue from ijarah - net

Pendapatan bagi hasil sertifikat investasi Revenue sharing from Mudharabah Interbank

Mudharabah antar bank - - Investment Certificate

Pendapatan sukuk negara dan perusahaan 7,138,853 2,422,727 Income from government sukuk and corporate sukuk Pendapatan Surat Berharga Indonesia Syariah 3,025,998 3,982,688 Income from Bank Indonesia Sharia Deposit Facility Jum lah Penam bah 42,642,777 41,827,036 Total Addition

Pendapatan yang tersedia untuk bagi hasil 215,677,476 174,116,017 Available revenue for revenue sharing

Bagi hasil yang menjadi hak Bank 117,851,706 82,705,795 Revenue sharing attributable to the Bank Bagi hasil yang menjadi hak pemilik dana 97,825,770 29 91,410,222 Revenue sharing attributable to depositors

Dirinci atas: With details as follow s:

Yang sudah didistribusikan 86,941,078 77,531,000 Distributed Yang belum didistribusikan 10,884,692 16 13,879,222 Undistributed

Lihat catatan atas laporan keuangan yang merupakan bagian See accompanying notes to financial statements yang tidak terpisahkan dari laporan keuangan. w hich are an integral part of the financial statements.

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31 Maret/ 31 Desem ber/

March 31, Decem ber 31,

2022 2021

Rp'000 Rp'000

Dana zakat aw al tahun - 168,450 Zakat funds at beginning of the year

Sum ber dana zakat: Sources of zakat funds:

Zakat dari Bank - - Zakat from Bank

Penyaluran dana zakat Distribution of zakat funds

Disalurkan ke lembaga lain - 168,450 Distributed to other institution Disalurkan sendiri - - Distributed by Bank Jumlah penyaluran dana zakat - 168,450 Total distribution of zakat funds

Kenaikan (Penurunan) dana zakat - (168,450) Decreases of zakat funds Dana zakat akhir tahun - - Zakat funds at end of the year

Lihat catatan atas laporan keuangan yang merupakan See accompanying notes to financial statements bagian yang tidak terpisahkan dari laporan keuangan. w hich are an integral part of the financial statements.

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31 Maret/ 31 Desem ber/

March 31, Decem ber 31,

2022 2021

Rp'000 Rp'000

Dana kebajikan aw al tahun 245,930 471,366 Charity funds at beginning of the year

Sum ber dana kebajikan: Sources of charity funds:

Lainnya 28,637 341,319 Others

Penggunaan dana kebajikan Uses of charity funds

Sumbangan 12,750 140,800 Donation

Lainnya 72,471 425,955 Others

Jum lah penggunaan dana kebajikan 85,221 566,755 Total uses of charity funds

Penurunan dana kebajikan (56,584) (225,436) Decreases of charity funds

Dana kebajikan akhir tahun 189,346 245,930 Charity funds at end of the year

Lihat catatan atas laporan keuangan yang merupakan See accompanying notes to financial statements

bagian yang tidak terpisahkan dari laporan keuangan. w hich are an integral part of the financial statements.

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1. UMUM 1. GENERAL

a. Pendirian dan Informasi Umum a. Establishment and General Information PT Bank Panin Dubai Syariah Tbk (“Bank”)

didirikan dengan akta No. 12 tanggal 8 Januari 1972 dari Moeslim Dalidd, notaris di Malang, dengan nama PT Bank Pasar Bersaudara Jaya. Akta pendirian ini disahkan oleh Menteri Kehakiman Republik Indonesia dalam Surat Keputusan No. Y.A.5/284/4 tanggal 11 Desember 1979. Bank berubah nama menjadi PT Bank Panin Syariah sebagaimana dimuat dan diumumkan dalam Berita Negara Republik Indonesia No. 67 tanggal 20 Agustus 2010 Tambahan No.12339/2010 dan selanjutnya berubah nama menjadi PT Bank Panin Dubai Syariah Tbk sebagaimana dimuat dalam Akta No.54 tanggal 19 April 2016 yang dibuat dihadapan Fathiah Helmi, S.H., notaris di Jakarta dan telah mendapat persetujuan Menteri Hukum dan Hak Asasi Manusia Republik Indonesia berdasarkan Surat Keputusan No. AHU-0008935.AH.01.02.2016.

Perubahan seluruh anggaran dasar bank terakhir dengan Akta Pernyataan Keputusan Rapat Umum Pemegang Saham Luar Biasa Nomor 70, tanggal 29 Juli 2021 dibuat di hadapan Fathiah Helmi, SH., Notaris di Jakarta, Perubahan Anggaran Dasar Perseroan telah diterima dan dicatat dalam database Sistem Administrasi Badan Hukum Kementerian Hukum dan Hak Asasi Manusia Republik Indonesia tanggal 2 September 2021 Nomor: AHU-AH.01.03-0443471, yang telah diubah dalam Pernyataan Keputusan Rapat tentang susunan Pengurus terakhir dimuat dalam Akta Pernyataan Keputusan Rapat Umum Pemegang Saham Luar Biasa Nomor 28, tanggal 30 Maret 2022, dibuat di hadapan Fathiah Helmi, SH., Notaris di Jakarta, dan telah diterima dan dicatat dalam database Sistem Administrasi Badan Hukum Kementerian Hukum dan Hak Asasi Manusia Republik Indonesia tanggal 31 Maret 2022 Nomor: AHU-AH.01.03-0215743.

PT Bank Panin Dubai Syariah Tbk (“The Bank”) was established based on Deed No. 12 dated January 8, 1972 of Moeslim Dalidd, notary in Malang, under the name of PT Bank Pasar Bersaudara Jaya. The Deed of Establishment was approved by the Minister of Justice of the Republic of Indonesia through Decision Letter No. Y.A.5/284/4 dated December 11, 1979.

The Bank changed its name to PT Bank Panin Syariah as published and announced in State Gazette of the Republic of Indonesia No. 67 dated 20 August 2010 Supplement No.12339/2010 and subsequently changed its name to PT Bank Panin Dubai Syariah Tbk as contained in Deed No.54 on April 19, 2016 which was made before Fathiah Helmi, SH, a notary in Jakarta and was approved by the Minister of Law and Human Rights of the Republic of Indonesia based on Decree No. AHU-0008935.AH.01.02.2016. The latest amendments to the entire bank's articles of association with the Deed of Decision of the Extraordinary General Meeting of Shareholders Number 70, dated July 29, 2021, made before Fathiah Helmi, SH., Notary in Jakarta, Amendments to the Company's Articles of Association have been received and recorded in the database of the Legal Entity Administration System Ministry of Law and Human Rights of the Republic of Indonesia dated September 2, 2021 Number:

AHU-AH.01.03-0443471, which has been amended in the Statement of Meeting Resolutions regarding the composition of the Management, the latest being contained in the Deed of Decision of the Extraordinary General Meeting of Shareholders Number 28, dated March 30 2022, drawn up before Fathiah Helmi, SH., Notary in Jakarta, and has been received and recorded in the Legal Entity Administration System database of the Ministry of Law and Human Rights of the Republic of Indonesia dated March 31, 2022 Number: AHU-AH.01.03-0215743.

Bank berkedudukan di Jakarta dan memiliki 10 kantor cabang. Kantor pusat Bank beralamat di Gedung Panin Life Center, Jl. Letjend S. Parman Kav.91, Jakarta. Jumlah rata - rata karyawan Bank pada 31 Maret 2022 adalah 418 (2021: 390).

The Bank is domiciled in Jakarta and has 10 main branch offices. The Bank’s head office is located at Gedung Panin Life Center, Jl. Letjend S. Parman Kav.91, Jakarta. The average total number of the Bank’s employees as of March 31, 2022 was 418 (2021: 390).

Sesuai dengan pasal 3 anggaran dasar Bank, ruang lingkup kegiatan Bank adalah menjalankan kegiatan usaha di bidang perbankan dengan prinsip bagi hasil berdasarkan syariat Islam.

In accordance with article 3 of the Bank’s articles of association, the scope of its activities is to engage in general banking, with a revenue sharing system principle based on Islamic Sharia Principles.

Bank mendapat ijin usaha dari Bank Indonesia berdasarkan Surat Keputusan Gubernur Bank Indonesia No. 11/52/KEP.GBI/DpG/2009 tanggal 6 Oktober 2009 sebagai bank umum

The Bank obtained its license from Bank Indonesia through the Governor of Bank Indonesia Decision Letter No.11/52/KEP.GBI/DpG/2009 dated

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berdasarkan prinsip syariah. Bank mulai beroperasi sebagai bank umum syariah pada tanggal 2 Desember 2009. Sesuai dengan Surat Keputusan Otoritas Jasa Keuangan No. S-225/PB.131.2015 tanggal 8 Desember 2015, Bank telah mendapat persetujuan menjadi bank devisa.

October 6, 2009 as a commercial bank based on sharia principles. The Bank has commenced its operations as a sharia commercial bank on December 2, 2009. In accordance with the Financial Services Authority’s Decision Letter No. S-225/PB.131.2015 dated December 8, 2015, the Bank is authorized to be a foreign exchange bank.

Bank tergabung dalam kelompok usaha Panin Grup dengan entitas induk akhir adalah PT Panin Investment. Susunan pengurus dan komite audit Bank pada tanggal 31 Maret 2022 dan 31 Desember 2021 adalah sebagai berikut:

The Bank is part of Panin Group whose ultimate parent is PT Panin Investment. As of March 31, 2022 and December 31, 2021, the Bank’s management and audit committee consisted of the following:

31 Maret/March 31, 2022 31 Desember / December 31, 2021

Dew an Kom isaris Board of Com m issioners

Komisaris Utama Independen Tantry Soetjipto S Tantry Soetjipto S President Commissioner

Komisaris Independen Omar Baginda Pane Omar Baginda Pane Independent Commissioner

Komisaris Sinbad R Hardjodipuro Sinbad R Hardjodipuro Commissioner

Dew an Direksi Board of Directors

Direktur Utama Bratha Bratha President Director

Direktur Kepatuhan Budi Prakoso Budi Prakoso Compliance Director

Direktur Shandra Noraya L Shandra Noraya L Director

Direktur Erick *) Erick *) Director

Dew an Pengaw as Syariah Sharia Supervisory Board

Ketua Dr. KH. Ahmad Munif Suratmaputra, MA. Dr. KH. Ahmad Munif Suratmaputra, MA. Chairman

Anggota Dr. H. Aminudin Yakub, MA. Dr. H. Aminudin Yakub, MA. Member

Kom ite Audit Audit Com m ittee

Ketua merangkap anggota Tantry Soetjipto S Tantry Soetjipto S Chairman and also as member

Anggota Evi Firmansyah Evi Firmansyah Members

Anggota Dinno Indiano Dinno Indiano Members

Audit Internal Achmad Fauzi Achmad Fauzi Internal Audit

Sekretaris Perusahaan Andri Latif Andri Latif Corporate Secretary

*) efektif setelah mendapat persetujuan dari OJK *) effective after obtaining approval from OJK

Berdasarkan kebijakan Bank, manajemen kunci Bank mencakup anggota Dewan Komisaris, Direksi, Dewan Pengawas Syariah, Kepala Divisi dan Kepala Cabang.

Based on the Bank’s policies, key management of the Bank consists of members of the Board of Commissioners, Board of Directors, Sharia Supervisory Boards, Division Head and Branch Heads.

Sesuai dengan Peraturan Bank Indonesia No. 11/3/PBI/2009 tanggal 29 Januari 2009 yang diubah dengan Peraturan Bank Indonesia No. 15/13/PBI/2013 tentang Bank Umum Syariah, tugas, wewenang dan tanggung jawab Dewan Pengawas Syariah antara lain meliputi:

Based on Bank Indonesia Regulation No. 11/3/PBI/2009 dated January 29, 2009 as amended by Bank Indonesia Regulation No. 15/13/PBI/2013 regarding Islamic Banks, the duties, authorities and responsibilities of the Sharia Supervisory Board are as follows:

– Menilai dan memastikan pemenuhan prinsip syariah atas pedoman operasional dan produk yang dikeluarkan Bank;

– Mengawasi proses pengembangan produk baru Bank;

– Meminta fatwa kepada Dewan Syariah Nasional untuk produk baru Bank yang belum ada fatwanya;

– Melakukan reviu secara berkala atas pemenuhan prinsip syariah terhadap mekanisme penghimpunan dana dan penyaluran dana serta pelayanan jasa Bank;

– Meminta data dan informasi terkait dengan aspek syariah dari satuan kerja Bank dalam rangka pelaksanaan tugasnya.

– Assess and ensure the fulfillment of sharia principle on operational guidelines and product issued by the Bank;

– Supervise the process of development of the Bank’s new product;

– Asked for a fatwa to the National Islamic Council for a new product were the fatwa does not exist;

– Conduct a periodic review over the fulfillment of sharia principles to the mechanism of fund-raising and distribution of funds and services;

– Request data and information related to sharia aspects from the Bank’s working units in order to implement their duties.

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Pembentukan Komite Audit telah sesuai dengan Peraturan No. 55/POJK.04/2015 tanggal 23 Desember 2015 tentang

“Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit”.

The establishment of the Audit Committee is based on Rule No. 55/POJK.04/2015, dated December 23, 2015 regarding “The Establishment and the Implementation Guidelines of Audit Committee”.

b. Penawaran Umum Saham b. Public Offering of Shares Pada tanggal 30 Desember 2013, Bank

memperoleh pernyataan efektif dari Otoritas Jasa Keuangan dengan surat No. S-483/D.04/2013 untuk melakukan penawaran umum saham perdana atas 4.750.000.000 lembar saham kepada masyarakat disertai dengan waran sebanyak 950.000.000 waran seri I yang diberikan secara cuma-cuma. Saham-saham tersebut dicatatkan pada Bursa Efek Indonesia pada tanggal 15 Januari 2014. Setiap pemegang waran seri I berhak membeli 1 (satu) saham dengan harga pelaksanaan Rp 110 per saham, yang dapat dilaksanakan selama periode pelaksanaan yaitu mulai tanggal 15 Juli 2014 sampai dengan 14 Januari 2017.

Apabila waran seri I tidak dilaksanakan sampai habis masa berlakunya, maka waran seri I tersebut menjadi kadaluarsa, jumlah waran yang kadaluarsa sebesar 504.664.744 waran.

On December 30, 2013, the Bank obtained the effective notice from the Financial Services Authority through letter No. S-483/D.04/2013 for its initial public offering of 4,750,000,000 shares with series I warrants of 950,000,000 shares which were given free of charge. These shares were listed in Indonesian Stock Exchanges on January 15, 2014. Every holder of one warrant can exercise the right to purchase one share of the Bank at Rp 110 per share and the holders can exercise the right to purchase the share from July 15, 2014 to January 14, 2017.

If the warrant is not exercised during this period, the warrants will expire and will have no value, a total of 504,664,744 warrants have expired.

Bank telah melakukan Perubahan Anggaran Dasar berdasarkan Rapat Umum pemegang Saham Luar Biasa (RUPSLB) tanggal 22 Maret 2018, mengenai Perubahan Modal Ditempatkan/Disetor sehubungan dengan pelaksanaan Penawaran Umum untuk penambahan modal dengan memberikan Hak Memesan Efek Terlebih Dahulu (HMETD).

Perubahan Anggaran Dasar tersebut telah mendapatkan persetujuan atau diterima pemberitahuannya dari Menteri Kahakiman dan Hak Asasi Manusia, Republik Indonesia No. AHU-AH.01.03-0229648 tanggal 7 Agustus 2018. Berdasarkan hal tersebut maka modal ditempatkan dan disetor penuh menjadi sejumlah 23.959.037.851 lembar, masing-masing dengan nilai nominal Rp 100 (seratus Rupiah) atau dengan nilai nominal seluruhnya sebesar Rp 2.395.903.785.100.

The Bank has amended its Articles of Association based on the Extraordinary General Meeting of Shareholder (EGM) of March 22, 2018, concerning Amendments to the Issued /Paid-up Capital in connection with the implementation of the Public Offering for additional capital by providing Preemptive Rights (HMETD). The amendment to the Articles of Association has received approval or notification from the Minister of Justice and Human Rights, Republic of Indonesia No. AHU-AH.01.03-0229648 dated August 7, 2018. Based on this, the issued and fully paid capital amounts to 23,959,037,851 shares, each with a nominal value of Rp 100 ( one hundred Rupiah) or with a total nominal value of Rp 2,395,903,785,100.

Pada tanggal 31 Desember 2018, sejumlah 23.714.400.825 saham Bank telah dicatatkan pada Bursa Efek Indonesia dan sejumlah 244.637.026 saham yang merupakan saham pendiri tidak dicatatkan di bursa.

As of December 31, 2018, the Bank’s outstanding shares totaling 23,714,400,825 shares have been listed on the Indonesia Stock Exchanges, while the founder shares totaling 244,637,026 shares are not listed on the stock exchange.

Bank telah melakukan Perubahan Anggaran Dasar berdasarkan Rapat Umum pemegang

Saham Luar Biasa (RUPSLB) tanggal 27 November 2020, mengenai Perubahan

Modal Ditempatkan/Disetor sehubungan dengan pelaksanaan Penawaran Umum untuk penambahan modal dengan memberikan Hak Memesan Efek Terlebih Dahulu (HMETD).

Perubahan Anggaran Dasar tersebut telah mendapatkan persetujuan atau diterima

The Bank has amended its Articles of Association based on the Extraordinary General Meeting of Shareholder (EGM) of November 27, 2020, concerning Amendments to the Issued /Paid-up Capital in connection with the implementation of the Public Offering for additional capital by providing Preemptive Rights (HMETD). The amendment to the Articles of Association has received approval or notification from

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pemberitahuannya dari Menteri Kahakiman dan Hak Asasi Manusia, Republik Indonesia No. AHU-AH.01.03-0413420 tanggal 30 November 2020. Berdasarkan hal tersebut maka modal ditempatkan dan disetor penuh menjadi sejumlah 38.813.614.319 lembar, masing-masing dengan nilai nominal Rp 100 (seratus Rupiah) atau dengan nilai nominal seluruhnya sebesar Rp 3.881.364.131.900.

the Minister of Justice and Human Rights, Republic of Indonesia No. AHU- AH.01.03-0413420 dated November 30, 2020. Based on this, the issued and fully paid capital amounts to 38,813,614,319 shares, each with a nominal value of Rp 100 ( one hundred Rupiah) or with a total nominal value of Rp 3,881,364,131,900.

Pada tanggal 31 Desember 2021, sejumlah 38.425.504.906 saham Bank telah dicatatkan pada Bursa Efek Indonesia dan sejumlah 388.136.413 saham yang merupakan saham pendiri tidak dicatatkan di bursa.

As of December 31, 2021, the Bank’s outstanding shares totaling 38,425,504,906 shares have been listed on the Indonesia Stock Exchanges, while the founder shares totaling 388,136,413 shares are not listed on the stock exchange.

2. PENERAPAN STANDAR AKUNTANSI KEUANGAN BARU DAN REVISI (PSAK) DAN INTERPRETASI STANDAR AKUNTANSI KEUANGAN (ISAK)

2. ADOPTION OF NEW AND REVISED STATEMENTS OF FINANCIAL ACCOUNTING

STANDARDS (“PSAK”) AND

INTERPRETATIONS OF PSAK (“ISAK”) a. Standar, Amendemen/Penyesuaian dan

Interpretasi Standar yang Berlaku Efektif pada Tahun Berjalan

a. Standards, Amendments/Improvements and Interpretation to Standards Effective in the Current Year

Dalam tahun berjalan, Bank telah menerapkan standar dan sejumlah amendemen/

penyesuaian/interpretasi PSAK yang relevan dengan operasinya dan efektif untuk periode

akuntansi yang dimulai pada atau setelah 1 Januari 2021. Penerapan atas PSAK

baru/revisi tidak mengakibatkan perubahan atas kebijakan akuntansi Bank dan tidak memiliki dampak material terhadap jumlah yang dilaporkan pada tahun berjalan atau tahun-tahun sebelumnya, kecuali sebagaimana diungkapkan di bawah ini.

In the current year, the Bank has applied new standards and a number of amendments/

improvements to PSAK that are relevant to its operations and effective for accounting period beginning on or after January 1, 2021. The adoption of these new/revised PSAKs does not result in changes to the Bank’s accounting policies and has no material effect on the amounts reported for the current or prior years, except as discussed below.

PSAK 73 (amendemen) Sewa: Konsesi Sewa terkait Covid-19

PSAK 73 (amendment) Leases: Covid-19 related Rent Concessions

Pada Mei 2020, Dewan Standar Akuntasi Keuangan Ikatan Akuntan Indonesia (“DSAK IAI”) menerbitkan Amandemen PSAK 73 Sewa: Konsesi Sewa terkait Covid-19 (Amandemen PSAK 73) yang memberikan cara praktis bagi penyewa atas akuntansi untuk konsesi sewa sebagai dampak langsung dari Covid-19, dengan memperkenalkan cara praktis untuk PSAK 73.

Dalam cara praktis ini penyewa dapat memilih untuk tidak menilai apakah konsesi sewa terkait Covid-19 merupakan suatu modifikasi sewa. Penyewa yang mengambil pilihan ini mencatat setiap perubahan dalam pembayaran sewa sebagai akibat dari konsesi sewa berkaitan dengan Covid-19 tersebut dengan cara yang sama ketika penyewa mencatat perubahan dengan menerapkan PSAK 73 jika perubahan tersebut bukan merupakan modifikasi sewa. Amandemen ini efektif untuk periode tahunan yang dimulai pada atau setelah 1 Juni 2020, dengan penerapan dini diijinkan.

In May 2020, the Financial Accounting Standards Board of the Indonesian Institute of Accountants (“DSAK IAI”) issued Amendment to PSAK 73 Leases: Covid-19-Related Rent Concessions (Amendment to PSAK 73) that provides practical expedient to lessees in accounting for rent concessions occurring as a direct consequence of Covid-19, by introducing a practical expedient to PSAK 73.

The practical expedient permits a lessee to elect not to assess whether a Covid-19- related rent concession is a lease modification. A lessee that makes this election shall account for any change in lease payments resulting from the Covid-19-related rent concession the same way it would account for the change applying PSAK 73 if the change were not a lease modification.

The amendment is effective for annual periods beginning on or after June 1, 2020, with early application permitted.

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Cara praktis ini berlaku hanya untuk konsesi sewa yang terjadi sebagai dampak langsung dari COVID-19 dan hanya berlaku jika seluruh kondisi berikut terpenuhi:

The practical expedient applies only to rent concessions occurring as a direct consequence of Covid-19 and only if all of the following conditions are met:

• Perubahan pembayaran sewa menyebabkan perubahan imbalan atas sewa yang secara substansial sama, atau kurang dari, imbalan atas sewa sebelum perubahan;

• The change in lease payments results in revised consideration for the lease that is substantially the same as, or less than, the consideration for the lease immediately preceding the change;

• Pengurangan pembayaran sewa hanya berdampak pada pembayaran yang semula jatuh tempo pada atau sebelum 30 Juni 2021 (suatu konsesi sewa akan memenuhi syarat kondisi ini jika terdapat penurunan pembayaran sewa pada atau sebelum 30 Juni 2021 dan kenaikan pembayaran sewa setelah 30 Juni 2021);

dan

• Any reduction in lease payments affects only payments originally due on or before June 30, 2021 (a rent concession would meet this condition if it results in reduced lease payments on or before June 30, 2021 and increased lease payments that extend beyond June 30, 2021); and

• Tidak ada perubahan secara substantif terhadap syarat dan ketentuan sewa lainnya.

• There is no substantive change to other terms and conditions of the lease.

b. Standar, Amendemen/Penyesuaian dan Interpretasi Standar Telah Diterbitkan Tapi Belum Diterapkan

b. Standards, Amendments/Improvements and Interpretations to Standards Issued not yet Adopted

Pada tanggal persetujuan laporan keuangan, standar, interpretasi dan amandemen- amandemen atas PSAK yang relevan bagi Bank, yang telah diterbitkan namun belum berlaku efektif, dengan penerapan dini diijinkan, adalah sebagai berikut:

At the date of authorization of these financial statements, the following standard, interpretation and amendments to PSAK relevant to the Bank were issued but not effective, with early application permitted:

Efektif untuk periode yang dimulai pada atau

setelah tanggal 1 April 2021

Effective for periods beginning on or after April 1, 2021

• PSAK 73 (amendemen) Sewa: Konsesi Sewa terkait COVID-19 setelah 30 Juni 2021

• PSAK 73 (amendment) Leases: Covid- 19-Related Rent Concessions beyond 30 June 2021

Efektif untuk periode yang dimulai pada atau setelah tanggal 1 Januari 2022

Effective for periods beginning on or after January 1, 2022

• PSAK 22 (amendemen) Kombinasi Bisnis: Referensi ke Kerangka Konseptual

• PSAK 22 (amendment) Business Combinations: References to the Conceptual Framework

• PSAK 57 (amendemen) Provisi, Liabilitas Kontinjensi dan Aset Kontinjensi tentang Kontrak Memberatkan - Biaya Memenuhi Kontrak

• PSAK 57 (amendment) Provisions, Contingent Liabilities and Contingent Assets: Onerous Contracts - Cost of Fulfilling the Contracts

• Penyesuaian Tahunan 2020 atas PSAK (amendemen) PSAK 69 Agrikultur, PSAK 71 Instrumen Keuangan, dan PSAK 73 Sewa)

• 2020 Annual Improvements to PSAK (amendments to PSAK 69 Agriculture, PSAK 71 Financial Instruments, and PSAK 73 Leases)

Efektif untuk periode yang dimulai pada atau setelah tanggal 1 Januari 2023

Effective for periods beginning on or after January 1, 2023

• PSAK 1 (amendemen) Penyajian Laporan Keuangan: Klasifikasi Liabilitas sebagai Jangka Pendek atau Jangka Panjang

• PSAK 1 (amendment) Presentation of financial statements: Classification of Liabilities as Current or Non-current