Nomor Surat 058/CFI/ACC/IV/23

Nama Emiten Clipan Finance Indonesia Tbk

Kode Emiten CFIN
Perihal Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit

Perseroan dengan ini menyampaikan laporan keuangan untuk periode 3 Bulan yang berakhir pada 31/03/2023 dengan ikhtisar sebagai berikut :

Informasi mengenai anak perusahaan Perseroan sebagai berikut :

No Nama Kegiatan Lokasi Tahun Status Jumlah Aset Satuan Mata Persentase
Usaha Komersil Operasi Uang (%)
1 PT Clipan Pembiayaan Jakarta Barat 2023 TBK 8.593.007.421 RIBUAN IDR 100.0
Finance
Indonesia Tbk

Dokumen ini merupakan dokumen resmi Clipan Finance Indonesia Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik.

Clipan Finance Indonesia Tbk bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
[1000000] General information
Informasi umum
Nama entitas
Penjelasan perubahan nama dari akhir
periode laporan sebelumnya
Kode entitas
Nomor identifikasi entitas
Industri utama entitas
Standar akutansi yang dipilih
Sektor
Subsektor
Industri
Subindustri
Informasi pemegang saham
pengendali
Jenis entitas
Jenis efek yang dicatatkan
Jenis papan perdagangan tempat
entitas tercatat
Apakah merupakan laporan keuangan
satu entitas atau suatu kelompok
entitas
Periode penyampaian laporan
keuangan
Tanggal awal periode berjalan
Tanggal akhir periode berjalan
Tanggal akhir tahun sebelumnya
Tanggal awal periode sebelumnya
Tanggal akhir periode sebelumnya
Tanggal akhir 2 tahun sebelumnya
Mata uang pelaporan
Kurs konversi pada tanggal pelaporan
jika mata uang penyajian selain rupiah
Pembulatan yang digunakan dalam
penyajian jumlah dalam laporan Ribuan / In Thousand
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit
Jenis opini auditor
Hal yang diungkapkan dalam paragraf
pendapat untuk penekanan atas suatu
masalah atau paragraf penjelasan
lainnya, jika ada
Hasil penugasan review
Opini Hal Audit Utama
Jumlah Hal Audit Utama
Paragraf Hal Audit Utama
Tanggal laporan audit atau hasil
laporan review
Auditor tahun berjalan
Nama partner audit tahun berjalan
General information
31 March 2023
Clipan Finance Indonesia Tbk Entity name
Explanation of change in name from
the end of the preceding reporting
period
CFIN Entity code
AA118 Entity identification number
Pembiayaan / Financing Entity main industry
PSAK Selected accounting standards
G. Financials Sector
G2. Financing Service Subsector
G21. Consumer Financing Industry
G211. Consumer Financing Subindustry
Controlling shareholder information
National Corporation
Local Company - Indonesia Type of entity
Jurisdiction
Saham / Stock Type of listed securities
Type of board on which the entity is
Utama / Main
listed
Whether the financial statements are
Entitas tunggal / Single entity of an individual entity or a group of
entities
Period of financial statements
Kuartal I / First Quarter
submissions
January 01, 2023 Current period start date
March 31, 2023 Current period end date
December 31, 2022 Prior year end date
January 01, 2022 Prior period start date
March 31, 2022 Prior period end date
December 31, 2021 Prior 2 year end date
Rupiah / IDR Description of presentation currency
Conversion rate at reporting date if
14,977.00000 presentation currency is other than
rupiah
Level of rounding used in financial
statements
Type of report on financial statements
Type of auditor's opinion
Matters disclosed in
emphasis-of-matter or other-matter
paragraph, if any
Result of review engagement
Any Key Audit Matters Opinion
Total Key Audit Matters
Key Audit Matters Paragraph
Date of auditor's opinion or result of
review report
Current year auditor
Name of current year audit signing
partner
Lama tahun penugasan partner yang
menandatangani
Auditor tahun sebelumnya
Nama partner audit tahun sebelumnya
Kepatuhan terhadap pemenuhan
peraturan OJK Nomor:
75/POJK.04/2017 tentang Tanggung
Jawab Direksi Atas Laporan Keuangan
Kepatuhan terhadap pemenuhan
independensi akuntan yang
memberikan jasa audit di pasar modal
sesuai dengan POJK Nomor
13/POJK.03/2017 tentang
Penggunaan Jasa Akuntan Publik
dalam Kegiatan Jasa Keuangan
Number of years served as audit
signing partner
KAP Imelda & Rekan Prior year auditor
Name of prior year audit signing
Bayu M Dayat
partner
Whether in compliance with OJK rules
No. 75/POJK.04/2017 concerning
Ya / Yes
responsibilities of board of directors on
financial statements
Compliance to the independency of
Accountant that provide services in
Capital Market as regulated in OJK
Ya / Yes rules No. 13/POJK.03/2017
concerning The Use of Public
Accountant and Auditing Firm in
Financial Services Activities.
[8220000] Statement of financial position presented using order of liquidity -
Financing Industry

Laporan posisi keuangan Statement of financial position

31 March 2023 31 December 2022
Aset Assets
Kas dan setara kas 44,246,975 31,326,050 Cash and cash equivalents
Giro pada bank lain Current accounts with other
banks
Giro pada bank lain pihak Current accounts with
( 32,690,008 ) ( 17,187,434 )
ketiga other banks third parties
Giro pada bank lain pihak Current accounts with
32,690,007 17,187,434
berelasi other banks related parties
Piutang pembiayaan Consumer financing
konsumen receivables
Piutang pembiayaan Consumer financing
7,224,733,517 6,795,450,351
konsumen pihak ketiga receivables third parties
Pinjaman yang diberikan Loans
Pinjaman yang diberikan Loans third parties
465,326,066 360,645,714
pihak ketiga
Cadangan kerugian Allowance for impairment
penurunan nilai pada ( 32,196,903 ) ( 33,318,341 ) losses for loans
pinjaman yang diberikan
Tagihan anjak piutang Factoring receivables
Tagihan anjak piutang Factoring receivables third
52,962,405 50,419,555
pihak ketiga parties
Tagihan anjak piutang Factoring receivables on
pada pendapatan anjak 0 0 deferred factoring income
piutang tangguhan
Piutang dari pihak berelasi Receivables from related
11,228,974 11,551,205
parties
Piutang lainnya 305,002,471 310,030,605 Other receivables
Biaya dibayar dimuka 8,641,292 3,700,381 Prepaid expenses
Aset pajak tangguhan 69,622,054 66,942,360 Deferred tax assets
Aset takberwujud selain Intangible assets other than
15,308,088 15,688,522
goodwill goodwill
Properti investasi 13,224,000 13,224,000 Investment properties
Aset sewa operasi 11,226,023 12,081,439 Operating lease assets
Aset tetap Property, plant, and
159,338,414 166,681,355
equipment
Aset hak guna 38,501,088 38,845,261 Right of use assets
Agunan yang diambil alih 204,121,771 204,121,771 Foreclosed assets
Aset lainnya 1,721,187 1,865,588 Other assets
Jumlah aset 8,593,007,421 8,049,255,816 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Utang asuransi 27,286,374 26,981,810 Insurance payables
Utang bunga 7,589,499 6,588,357 Interest payables
Utang dealer 88,368,751 116,127,268 Dealer payables
Utang pihak berelasi 1,551,932 1,549,439 Due to related parties
Kewajiban imbalan pasca Post-employment benefit
62,116,373 60,589,217
kerja obligations
Pendapatan ditangguhkan 25,542,489 24,579,522 Deferred income
Beban akrual 59,954,954 48,261,529 Accrued expenses
Utang pajak 57,530,805 48,182,255 Taxes payable
 Liabilitas lainnya 135,981,362 134,806,381 Other liabilities
Jumlah liabilitas 3,376,891,200 2,938,173,032 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 996,130,114 996,130,114 Common stocks
Tambahan modal Additional paid-in
351,948,790 351,948,790
disetor capital
Cadangan revaluasi 53,431,322 53,976,155 Revaluation reserves
Cadangan pengukuran Reserve of
kembali program ( 15,071,213 ) ( 15,071,213 ) remeasurements of
imbalan pasti defined benefit plans
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Appropriated
telah ditentukan retained earnings
penggunaanya
Cadangan General and
2,150,000 2,150,000
umum dan wajib legal reserves
Saldo laba yang Unappropriated
belum ditentukan 3,827,527,208 3,721,948,938 retained earnings
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
5,216,116,221 5,111,082,784
pemilik entitas induk owners of parent
entity
Jumlah ekuitas 5,216,116,221 5,111,082,784 Total equity
Jumlah liabilitas dan Total liabilities and equity
8,593,007,421 8,049,255,816
ekuitas
[8312000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by nature - Financing Industry

Laporan laba rugi dan penghasilan Statement of profit or loss and other
komprehensif lain comprehensive income
31 March 2023 31 March 2022
Pendapatan Income
Pendapatan bunga dan Interest and finance income
312,585 969,228
keuangan
Pendapatan dari Financing income
pembiayaan
Pendapatan dari Income from consumer
292,643,476 248,396,258
pembiayaan konsumen financing
Pendapatan dari sewa Income from finance lease
11,026,888 4,371,060
pembiayaan
Pendapatan dari anjak Income from factoring
0 284,167
piutang
Pendapatan dari sewa Income from operating lease
1,288,087 1,101,436
operasi
Pendapatan asuransi Insurance income
Pendapatan dari premi Income from insurance
1,435,140 758,784
asuransi premiums
Pendapatan administrasi 50,620,229 35,585,904 Administration income
Pendapatan dari provisi dan Income from provisions and
11,357,614 7,642,340
komisi commissions
Penerimaan kembali aset Income from recovery of
18,068,791 26,010,693
yang telah dihapusbukukan written off assets
Keuntungan (kerugian) selisih Gains (losses) on changes in
0 234,947
kurs mata uang asing foreign exchange rates
Keuntungan (kerugian) Gains (losses) on disposal of
114,931 51,178
pelepasan aset tetap property and equipment
Pendapatan lainnya 40,013,233 35,055,687 Other income
Beban Expenses
Beban bunga dan keuangan ( 51,650,017 ) ( 40,592,184 ) Interest and finance costs
Beban asuransi Insurance expenses
Beban akuisisi dari Acquisition costs of
( 2,446,963 ) ( 2,881,663 )
kontrak asuransi insurance contracts
Pembentukan penyisihan Provision for impairment
( 97,436,832 ) ( 174,913,559 )
kerugian penurunan nilai losses
Beban gaji dan tunjangan Salary and employee benefit
( 89,453,761 ) ( 74,105,663 )
karyawan (expenses)
Beban umum dan General and administrative
( 39,445,857 ) ( 56,379,273 )
administrasi expenses
Beban penyusutan properti Depreciation of investment
investasi, aset sewa, aset property, lease assets,
tetap, aset yang diambil alih ( 10,789,537 ) ( 9,489,606 ) property and equipment,
dan aset ijarah foreclosed assets and ijarah
assets
Beban lainnya ( 905,543 ) ( 802,097 ) Other expenses
Jumlah laba (rugi) sebelum Total profit (loss) before tax
134,752,464 1,297,637
pajak penghasilan
Pendapatan (beban) pajak ( 29,669,098 ) 288,006 Tax benefit (expenses)
Jumlah laba (rugi) dari operasi Total profit (loss) from
105,083,366 1,585,643
yang dilanjutkan continuing operations
Jumlah laba (rugi) 105,083,366 1,585,643 Total profit (loss)
Pendapatan komprehensif Other comprehensive income,
lainnya, setelah pajak
Pendapatan komprehensif
lainnya yang tidak akan
direklasifikasi ke laba rugi,
setelah pajak
Jumlah pendapatan
komprehensif lainnya
yang tidak akan
direklasifikasi ke laba
rugi, setelah pajak
Jumlah laba rugi komprehensif
Laba (rugi) yang dapat
diatribusikan
Laba (rugi) yang dapat
diatribusikan ke entitas induk
Laba rugi komprehensif yang
dapat diatribusikan
Laba rugi komprehensif yang
dapat diatribusikan ke entitas
induk
Laba (rugi) per saham
Laba per saham dasar
diatribusikan kepada
pemilik entitas induk
Laba (rugi) per saham
dasar dari operasi yang
dilanjutkan
Laba (rugi) per saham
dasar dari operasi yang
dihentikan
Laba (rugi) per saham
dilusian
Laba (rugi) per saham
dilusian dari operasi yang
dilanjutkan
Laba (rugi) per saham
dilusian dari operasi yang
dihentikan
after tax
Other comprehensive
income that will not be
reclassified to profit or
loss, after tax
Total other
comprehensive income
0 0 that will not be
reclassified to profit or
loss, after tax
105,083,366 1,585,643 Total comprehensive income
Profit (loss) attributable to
Profit (loss) attributable to
105,083,366 1,585,643
parent entity
Comprehensive income
attributable to
Comprehensive income
105,083,366 1,585,643 attributable to parent entity
Earnings (loss) per share
Basic earnings per share
attributable to equity
owners of the parent entity
Basic earnings (loss) per
26.37 0.4 share from continuing
operations
Basic earnings (loss) per
0 share from discontinued
operations
Diluted earnings (loss) per
share
Diluted earnings (loss) per
26.37 0.4 share from continuing
operations
Diluted earnings (loss) per
0 share from discontinued
operations
[8410000] Statement of changes in equity - Financing Industry - Current Year

31 March 2023

Laporan perubahan ekuitas Statement of changes in equity

Saldo laba yang telah
Cadangan pengukuran Saldo laba yang belum Ekuitas yang dapat
Tambahan modal ditentukan
Saham biasa Cadangan revaluasi kembali program ditentukan diatribusikan kepada Ekuitas
disetor penggunaannya-cadangan
imbalan pasti penggunaannya entitas induk
umum dan wajib
Reserve of Appropriated retained
Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital Revaluation reserves remeasurements of earnings-general and legal Equity
earnings parent entity
defined benefit plans reserves
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 996,130,114 351,948,790 53,976,155 ( 15,071,213 ) 2,150,000 3,721,948,938 5,111,082,784 5,111,082,784 Balance before restatement at beginning of period
Posisi ekuitas, awal periode 996,130,114 351,948,790 53,976,155 ( 15,071,213 ) 2,150,000 3,721,948,938 5,111,082,784 5,111,082,784 Equity position, beginning of the period
Laba (rugi) 105,083,366 105,083,366 105,083,366 Profit (loss)
Pendapatan komprehensif lainnya 0 0 0 Other comprehensive income
Pembentukan cadangan umum 0 0 0 0 Allocation for general reserves
Transaksi ekuitas lainnya ( 544,833 ) 494,904 ( 49,929 ) ( 49,929 ) Other equity transactions
Posisi ekuitas, akhir periode 996,130,114 351,948,790 53,431,322 ( 15,071,213 ) 2,150,000 3,827,527,208 5,216,116,221 5,216,116,221 Equity position, end of the period
[8410000] Statement of changes in equity - Financing Industry - Prior Year

31 March 2022

Laporan perubahan ekuitas Statement of changes in equity

Saldo laba yang telah
Cadangan pengukuran Saldo laba yang belum Ekuitas yang dapat
Tambahan modal ditentukan
Saham biasa Cadangan revaluasi kembali program ditentukan diatribusikan kepada Ekuitas
disetor penggunaannya-cadangan
imbalan pasti penggunaannya entitas induk
umum dan wajib
Reserve of Appropriated retained
Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital Revaluation reserves remeasurements of earnings-general and legal Equity
earnings parent entity
defined benefit plans reserves
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 996,130,114 351,948,790 54,291,604 ( 9,311,604 ) 2,000,000 3,411,061,297 4,806,120,201 4,806,120,201 Balance before restatement at beginning of period
Posisi ekuitas, awal periode 996,130,114 351,948,790 54,291,604 ( 9,311,604 ) 2,000,000 3,411,061,297 4,806,120,201 4,806,120,201 Equity position, beginning of the period
Laba (rugi) 1,585,643 1,585,643 1,585,643 Profit (loss)
Transaksi ekuitas lainnya ( 76,275 ) 76,275 0 0 Other equity transactions
Posisi ekuitas, akhir periode 996,130,114 351,948,790 54,215,329 ( 9,311,604 ) 2,000,000 3,412,723,215 4,807,705,844 4,807,705,844 Equity position, end of the period
[8510000] Statement of cash flows, direct method - Financing Industry

Laporan arus kas Statement of cash flows

31 March 2023 31 March 2022
Arus kas dari aktivitas operasi Cash flows from operating
activities
Penerimaan kas dari Cash receipts from
aktivitas operasi operating activities
Penerimaan dari sewa Receipts from finance
76,364,270 96,328,973
pembiayaan leases
Penerimaan dari Receipts from consumer
1,725,216,333 1,538,711,081
pembiayaan konsumen financing
Penerimaan dari anjak Receipts from factoring
284,167
piutang
Pembayaran kas dari Cash payments from
aktivitas operasi operating activities
Pembayaran untuk sewa Payments for finance
( 154,044,845 ) ( 57,450,025 )
pembiayaan leases
Pembayaran untuk Payments for consumer
( 2,083,095,558 ) ( 1,538,933,120 )
pembiayaan konsumen financing
Kas diperoleh dari Cash generated from (used
( 435,559,800 ) 38,941,076
(digunakan untuk) operasi in) operations
Penerimaan dari kerjasama Received from loan
penerusan pinjaman dan 604,110,871 523,080,051 channeling and joint financing
pembiayaan bersama cooperation
Pembayaran untuk kerjasama Payments for loan channeling
penerusan pinjaman dan ( 467,923,334 ) ( 413,997,495 ) and joint financing
pembiayaan bersama cooperation
Penerimaan bunga dari Interests received from
312,585 969,228
aktivitas operasi operating activities
Pembayaran bunga dari Interests paid from operating
( 49,320,474 ) ( 37,652,703 )
aktivitas operasi activities
Penerimaan pengembalian Income taxes refunded (paid)
(pembayaran) pajak from operating activities
( 18,693,347 ) 0
penghasilan dari aktivitas
operasi
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas ( 28,120,631 ) ( 34,159,384 ) from operating activities
operasi
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 395,194,130 ) 77,180,773
(digunakan untuk) aktivitas operating activities
operasi
Arus kas dari aktivitas Cash flows from investing
investasi activities
Penerimaan dari penjualan Proceeds from disposal of
810,670 300,481
aset tetap property and equipment
Pembayaran untuk perolehan Payments for acquisition of
( 2,613,326 ) ( 3,488,479 )
aset tetap property and equipment
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas ( 1,202,924 ) ( 2,346,672 ) from investing activities
investasi
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 3,005,580 ) ( 5,534,670 )
(digunakan untuk) aktivitas investing activities
investasi
Arus kas dari aktivitas Cash flows from financing
pendanaan activities
 Penerimaan pinjaman bank
Pembayaran pinjaman bank
Pembayaran liabilitas sewa
pembiayaan
Pembayaran surat berharga
utang
Jumlah arus kas bersih
yang diperoleh dari
(digunakan untuk) aktivitas
pendanaan
Jumlah kenaikan (penurunan)
bersih kas dan setara kas
Kas dan setara kas arus kas,
awal periode
Kas dan setara kas arus kas,
akhir periode
1,305,858,274 1,290,044,865 Proceeds from bank loans
( 865,767,751 ) ( 1,015,504,637 ) Payments of bank loans
Payments of finance lease
( 28,969,889 ) ( 2,188,284 )
liabilities
Payments of debt securities
(0)
Total net cash flows
received from (used in)
411,120,634 272,351,944
financing activities
Total net increase (decrease)
12,920,924 343,998,047
in cash and cash equivalents
Cash and cash equivalents cash
31,326,050 126,780,101
flows, beginning of the period
Cash and cash equivalents
44,246,974 470,778,148
cash flows, end of the period
[8610000] Explanation for Significant Accounting Policy - Financing Industry
Kebijakan akuntansi signifikan
Dasar penyusunan laporan keuangan
konsolidasian
Kas dan setara kas
Piutang usaha dan piutang lain-lain
Aset tetap
Penurunan nilai aset nonkeuangan
Significant accounting policies
31 March 2023
Dasar penyusunan laporan keuangan adalah biaya historis, kecuali aset tetap, aset sewa operasi, Basis of preparation of consolidated financial
properti investasi dan instrumen keuangan tertentu yang diukur pada jumlah revaluasian atau nilai statements
wajar pada setiap akhir periode pelaporan, yang dijelaskan dalam kebijakan akuntansi di bawah ini.
Biaya historis umumnya didasarkan pada nilai wajar dari imbalan yang diberikan dalam pertukaran
barang dan jasa. The financial statements have been prepared on the historical cost basis except for
premises and equipments, leased assets, investment properties and certain financial instruments that
are measured at revalued amounts or fair values at the end of each reporting period, as explained in
the accounting policies below. Historical cost is generally based on the fair value of the consideration
given in exchange for goods and services.
Untuk tujuan penyajian arus kas, kas dan bank yang tidak dijaminkan serta tidak dibatasi Cash and cash equivalents
penggunaannya. For cash flow presentation purposes, cash and cash in Bank is unrestricted.
Tagihan anjak piutang, Piutang jual dan sewa-balik, Piutang sewa pembiayaan, Piutang pembiayaan Trade and other receivables
konsumen, dan Piutang lainnya. Factoring receivables, Sale and leaseback receivables, Finance lease
receivables, Consumer financing receivables, Other receivables.
Aset tetap, kecuali prasarana kantor, dinyatakan berdasarkan nilai revaluasi yang merupakan nilai Fixed assets
wajar pada tanggal revaluasi dikurangi akumulasi penyusutan dan akumulasi rugi penurunan nilai yang
terjadi setelah tanggal revaluasi kecuali tanah tidak disusutkan. Revaluasi dilakukan dengan
keteraturan yang memadai untuk memastikan bahwa jumlah tercatat tidak berbeda secara material
dengan jumlah yang ditentukan dengan menggunakan nilai wajar pada tanggal laporan posisi
keuangan. Aset yang tidak mengalami perubahan nilai wajar secara signifikan wajib direvaluasi paling
kurang setiap 3 (tiga) tahun. Premises and equipment, except for lease hold improvement are stated at
their revalued amounts, being the fair value at the date of revaluation, less any subsequent
accumulated depreciation and subsequent accumulated impairment losses except land is not
depreciated. Revaluation is made with sufficient regularity to ensure that the carrying amount does not
differ materially from the determined fair value as at statement financial position reporting date. Asset
with insignificant changes in fair value, must be revalue at least every 3 (three) years.
Pada setiap akhir periode pelaporan, Perusahaan menelaah nilai tercatat aset nonkeuangan untuk Impairment of non-financial assets
menentukan apakah terdapat indikasi bahwa aset tersebut telah mengalami penurunan nilai. Jika
terdapat indikasi tersebut, jumlah terpulihkan dari aset diestimasi untuk menentukan tingkat kerugian
penurunan nilai (jika ada). Bila tidak memungkinkan untuk mengestimasi jumlah terpulihkan atas suatu
aset individual, Perusahaan mengestimasi jumlah terpulihkan dari unit penghasil kas atas aset. At the

Utang usaha dan liabilitas lain-lain
Pengakuan pendapatan dan beban
Penjabaran mata uang asing
Transaksi dengan pihak berelasi
Pajak penghasilan
Imbalan kerja karyawan
end of each reporting period, the Company reviews the carrying amount of non-financial assets to
determine whether there is any indication that those assets have suffered an impairment loss. If any
such indication exists, the recoverable amount of the asset is estimated in order to determine the
extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an
individual asset, the Company estimates the recoverable amount of the cash generating unit to which
the asset belongs.
Utang kepada pihak ketiga merupakan liabilitas Perusahaan kepada dealer kendaraan bermotor (pihak Trade payables and other liabilities
ketiga) sehubungan dengan kegiatan pembiayaan konsumen dan sewa pembiayaan yang tidak
memiliki suku bunga dan jangka waktu. Account payable to third parties represents the Company?s
liability to motor-vehicle dealers (third parties) in connection with the consumer financing and lease
financing activities which do not bear interests and without any stated repayment terms
Pendapatan tagihan anjak piutang, piutang jual dan sewa-balik, sewa pembiayaan, pembiayaan Revenue and expense recognition
konsumen, pendapatan bunga dan beban bunga diakui secara akrual menggunakan metode suku
bunga efektif. Pendapatan dan beban lainnya diakui pada saat terjadinya atau sesuai dengan masa
manfaatnya (metode akrual). Factoring income, sale and leaseback income, finance lease, consumer
financing income, interest income and interest expenses are recognized on an accrual basis using the
effective interest method. Other income and expenses are recognized when incurred or according to
their useful life (accrual basis).
Laporan keuangan Perusahaan diukur dan disajikan dalam mata uang dari lingkungan ekonomi utama Foreign currency translation
dimana entitas beroperasi (mata uang fungsional). Laporan keuangan Perusahaan disajikan dalam
mata uang Rupiah yang merupakan mata uang fungsional Perusahaan. The financial statements of the
Company are measured and presented in the currency of the primary economic environment in which
the entity operates (its functional currency). The financial statements of the Company are presented in
Indonesian Rupiah, which is the functional currency of the Company.
Transaksi signifikan yang dilakukan dengan pihak-pihak berelasi, baik dilakukan dengan kondisi dan Transactions with related parties
persyaratan yang sama dengan pihak ketiga maupun tidak, diungkapkan pada laporan keuangan.
Significant transactions with related parties, whether or not made at similar terms and conditions as
those done with third parties, are disclosed in the financial statements.
Beban pajak penghasilan merupakan jumlah pajak kini terutang dan pajak tangguhan. Pajak kini saat Income taxes
terutang berdasarkan laba kena pajak untuk suatu tahun. Laba kena pajak berbeda dari laba sebelum
pajak seperti yang dilaporkan dalam laporan laba rugi dan penghasilan komprehensif lain karena pos
pendapatan atau beban yang dikenakan pajak atau dikurangkan pada tahun berbeda dan pos-pos
yang tidak pernah dikenakan pajak atau tidak dapat dikurangkan. Income tax expense represents the
sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit
for the year. Taxable profit differs from profit before tax as reported in the statement of profit or loss and
other comprehensive income because of items of income or expense that are taxable or deductible in
other years and items that are never taxable or deductible.
Nilai kini atas liabilitas imbalan pasca kerja karyawan bergantung dari sejumlah asumsi yang Employee benefits
digunakan. Perubahan atas asumsi-asumsi tersebut akan mempengaruhi nilai tercatat atas imbalan
kerja karyawan. The present value of the post-employee benefit obligations depends on several
assumptions used. Any changes in these assumptions will impact the carrying amount of employee
benefit obligations.
Laba per saham Laba per saham dasar dihitung dengan membagi laba bersih yang diatribusikan kepada pemilik entitas Earnings per share
induk dengan jumlah rata-rata tertimbang saham yang beredar pada tahun yang bersangkutan. Basic
earnings per share are computed by dividing net income attributable to the owners of the Company by
the weighted average number of shares outstanding during the year.

Pelaporan segmen Segmen operasi diidentifikasi berdasarkan laporan internal mengenai komponen dari Perusahaan yang Segment reporting
secara regular direviu oleh ?pengambil keputusan operasional? dalam rangka mengalokasikan sumber
daya dan menilai kinerja segmen operasi. Operating segments are identified on the basis of internal
reports about components of the Company that are regulary reviewed by the chief operating decision
maker in order to allocate resources to the segments and to assess their performances.

Penerapan standar akutansi baru
Penentuan nilai wajar
Aset hak guna
Properti investasi
Aset takberwujud
Pada bulan April 2022, Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia ("DSAK-IAI") The implementation of new statements of
menerbitkan siaran pers dan mengklarifikasi pengatribusian imbalan pada periode jasa untuk program accounting standards
pensiun berbasis Undang-Undang Ketenagakerjaan atau Undang-Undang Cipta Kerja beserta
peraturan pelaksanaan. In April 2022, the Indonesian Financial Accounting Standards Board of the
Institute of Indonesia Chartered Accountants ("DSAK IAI") has issued a press release and clarified the
attribution of benefits to the periods of service for the pension program under the Manpower Act or the
Job Creation Law and its implementing regulations.
Nilai wajar adalah harga yang akan diterima untuk menjual suatu aset atau harga yang akan dibayar Determination of fair value
untuk mengalihkan suatu liabilitas dalam transaksi teratur antara pelaku pasar pada tanggal
pengukuran tanpa memperhatikan apakah harga tersebut dapat diobservasi secara langsung atau
diestimasi menggunakan teknik penilaian lain. Dalam mengukur nilai wajar atas suatu aset atau
liabilitas pada tanggal pengukuran, Perusahaan memperhitungkan karakteristik suatu aset atau
liabilitas jika pelaku pasar akan memperhitungkan karakteristik tersebut ketika menentukan harga aset
atau liabilitas pada tanggal pengukuran. Fair value is the price that would be received to sell an asset
or paid to transfer a liability in an orderly transaction between market participants at the measurement
date, regardless of whether that price is directly observable or estimated using another valuation
technique. In estimating the fair value of an asset or a liability, the Company takes into account the
characteristics the asset or a liability if market participants would take those characteristics into account
when pricing the asset or liability at the measurement date.
Aset hak-guna terdiri dari pengukuran awal atas liabilitas sewa, pembayaran sewa yang dilakukan Right of use assets
pada saat atau sebelum permulaan sewa dan biaya langsung awal. Aset hak-guna selanjutnya diukur
sebesar biaya dikurangi akumulasi penyusutan dan kerugian penurunan nilai. The right-of-use assets
comprise the initial measurements of the corresponding lease liability, lease payments made at or
before the commencement day and any initial direct costs. They are subsequently measured at cost
less accumulated depreciation and impairment losses.
Properti investasi adalah tanah dan bangunan untuk menghasilkan pendapatan sewa atau untuk Investment properties
kenaikan nilai atau keduanya. Properti investasi diukur pada nilai wajar. Keuntungan atau kerugian
yang timbul dari perubahan nilai wajar diakui dalam laba rugi pada periode saat terjadinya. Investment
properties are land and building held to earn rentals or for capital appreciation or both. Investment
properties are measured at fair value. Gain or loss arising from the change of fair value is charged to
profit or loss in the period in which they arise.
Aset takberwujud Perusahaan berupa perangkat lunak yang dicatat sebesar biaya perolehan setelah Intangible assets

Beban dibayar dimuka
Piutang pembiayaan konsumen
Liabilitas atas kontrak
Saham treasuri
Biaya emisi efek ekuitas
Instrumen keuangan
Penerapan standar akuntansi baru
dikurangi akumulasi amortisasi dan akumulasi kerugian penurunan nilai. Amortisasi diakui dalam laba
rugi dengan menggunakan metode garis lurus berdasarkan taksiran masa manfaat ekonomis selama 5
(lima) tahun. The Company?s intangible asset which consists of software are stated at cost less
accumulated amortization and accumulated impairment losses. Amortization is recognized in profit or
loss using the straight-line method based on its estimated useful live of 5 (five) years.
Biaya dibayar dimuka dibebankan sesuai masa manfaat masing-masing biaya dengan metode garis Prepaid expenses
lurus. Prepaid expenses are charged to operations over their beneficial period using the straight-line
method.
Pengakuan, pengukuran awal, pengukuran setelah pengakuan awal, reklasifikasi, penentuan nilai Consumer financing receivables
wajar, penurunan nilai dan penghentian pengakuan piutang pembiayaan konsumen. Recognition, initial
measurement, subsequent measurement, reclassification, fair value, impairment and derecognition of
consumer financing
Liabilitas sewa awalnya diukur pada nilai kini pembayaran sewa masa depan yang belum dibayarkan Contract liabilities
pada tanggal permulaan, yang didiskontokan menggunakan suku bunga implisit dalam sewa. Jika suku
bunga ini tidak dapat ditentukan, Perusahaan menggunakan suku bunga pinjaman inkremental khusus
untuk penyewa. The lease liability is initially measured at the present value of the lease payments that
are not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate
cannot be readily determined, the Company uses the incremental borrowing rate specific to the lessee.
Pembelian kembali instrumen ekuitas Perusahaan (saham treasuri) diakui dan dikurangkan secara Treasury stock
langsung dari ekuitas. Keuntungan dan kerugian yang timbul dari pembelian, penjualan, penerbitan
atau pembatalan instrumen ekuitas Perusahaan tersebut tidak diakui dalam laba rugi. Repurchase of
the Company?s own equity instruments (treasury shares) is recognized and deducted directly in equity.
No gain or loss is recognized in profit or loss on the purchase, sale, issue or cancellation of the
Company?s own equity instruments.
Biaya emisi saham yang menambah dan beratribusi secara langsung terhadap penerbitan saham baru Stock issuance cost
disajikan sebagai bagian dari tambahan modal disetor dan tidak diamortisasi. Share issuance costs
that are incremental and directly attributable to issuance of new shares are deducted from additional
paid in capital and are not amortized.
Aset keuangan dan liabilitas keuangan diakui pada laporan posisi keuangan pada saat Perusahaan Financial instruments
menjadi salah satu pihak dalam ketentuan kontraktual instrumen tersebut. Financial assets and
financial liabilities are recognized on the statement of financial position when the Company becomes a
party to the contractual provisions of the instrument.
Pada bulan April 2022, Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia ("DSAK-IAI") Adoption of new accounting standards
menerbitkan siaran pers dan mengklarifikasi pengatribusian imbalan pada periode jasa untuk program
pensiun berbasis Undang-Undang Ketenagakerjaan atau Undang-Undang Cipta Kerja beserta

Standar akuntansi yang telah disahkan namun
belum berlaku efektif
peraturan pelaksanaan. In April 2022, the Indonesian Financial Accounting Standards Board of the
Institute of Indonesia Chartered Accountants ("DSAK IAI") has issued a press release and clarified the
attribution of benefits to the periods of service for the pension program under the Manpower Act or the
Job Creation Law and its implementing regulations.
PSAK 1 (amendemen / amendment), PSAK 16 (amendemen / amendment), PSAK 25 (amendemen / Accounting standards issued but not yet
amendment), PSAK 46 (amendemen / amendment), PSAK 73 (amendemen / amendment) effective
[8611000] Notes to the financial statements - Property, Plant, and Equipement - Financing Industry - Current Year

31 March 2023

Aset tetap Property, plant, and equipment

Aset tetap, awal Penambahan aset Pengurangan aset Reklasifikasi aset Revaluasi aset Aset tetap, akhir
periode tetap tetap tetap tetap periode
Property, plant, and Reclassifications of Revaluation of Property, plant, and
Addition in property, Disposals in property,
equipment, beginning property, plant, and property, plant, and equipment, end
plant, and equipment plant, and equipment
period equipment equipment period
Nilai perolehan, kotor Tanah, dimiliki Land, directly owned Carrying amount,
65,501,000 65,501,000
langsung gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 14,018,000 14,018,000 improvement, directly
langsung owned
Perabot dan Furniture and office
peralatan kantor, 42,312,278 227,485 ( 5,997,259 ) 36,542,504 equipment, directly
dimiliki langsung owned
Kendaraan bermotor, Motor vehicle, directly
58,850,422 1,357,084 ( 835,000 ) 59,372,506
dimiliki langsung owned
Lainnya, dimiliki Others, directly owned
17,393,452 1,028,757 ( 2,314,912 ) 16,107,297
langsung
Dimiliki langsung 198,075,152 2,613,326 ( 9,147,171 ) 0 191,541,307 Directly owned
Aset hak guna 0 0 (0) 0 Right of use assets
Aset tetap Property, plant, and
198,075,152 2,613,326 ( 9,147,171 ) 0 191,541,307
equipment
Akumulasi depresiasi Bangunan dan Building and leasehold Carrying amount,
fasilitasnya, dimiliki 630,050 126,010 756,060 improvement, directly accumulated
langsung owned depreciation
Perabot dan Furniture and office
peralatan kantor, 10,265,085 2,100,511 ( 2,078,618 ) 10,286,978 equipment, directly
dimiliki langsung owned
Kendaraan bermotor, Motor vehicle, directly
10,217,243 2,226,922 ( 152,827 ) 0 12,291,338
dimiliki langsung owned
Lainnya, dimiliki Others, directly owned
10,281,419 830,899 ( 2,243,801 ) 8,868,517
langsung
Dimiliki langsung 31,393,797 5,284,342 ( 4,475,246 ) 0 0 32,202,893 Directly owned
Aset hak guna 0 0 (0) 0 Right of use assets
Aset tetap Property, plant, and
31,393,797 5,284,342 ( 4,475,246 ) 0 0 32,202,893
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
166,681,355 159,338,414
equipment
[8611000] Notes to the financial statements - Property, Plant, and Equipement - Financing Industry - Prior Year

31 December 2022

Aset tetap Property, plant, and equipment

Aset tetap, awal Penambahan aset Pengurangan aset Reklasifikasi aset Revaluasi aset Aset tetap, akhir
periode tetap tetap tetap tetap periode
Property, plant, and Reclassifications of Revaluation of Property, plant, and
Addition in property, Disposals in property,
equipment, beginning property, plant, and property, plant, and equipment, end
plant, and equipment plant, and equipment
period equipment equipment period
Nilai perolehan, kotor Tanah, dimiliki Land, directly owned Carrying amount,
65,501,000 65,501,000
langsung gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 14,018,000 14,018,000 improvement, directly
langsung owned
Perabot dan Furniture and office
peralatan kantor, 27,528,546 7,862,873 ( 872,641 ) 7,793,500 42,312,278 equipment, directly
dimiliki langsung owned
Kendaraan bermotor, Motor vehicle, directly
53,016,458 16,099,247 ( 3,628,583 ) ( 6,636,700 ) 58,850,422
dimiliki langsung owned
Lainnya, dimiliki Others, directly owned
29,038,461 4,175,223 ( 8,026,732 ) ( 7,793,500 ) 17,393,452
langsung
Dimiliki langsung 189,102,465 28,137,343 ( 12,527,956 ) ( 6,636,700 ) 198,075,152 Directly owned
Aset hak guna 0 0 (0) 0 Right of use assets
Aset tetap Property, plant, and
189,102,465 28,137,343 ( 12,527,956 ) ( 6,636,700 ) 198,075,152
equipment
Akumulasi depresiasi Bangunan dan Building and leasehold Carrying amount,
fasilitasnya, dimiliki 126,010 504,040 630,050 improvement, directly accumulated
langsung owned depreciation
Perabot dan Furniture and office
peralatan kantor, 1,700,214 8,684,476 ( 119,605 ) 10,265,085 equipment, directly
dimiliki langsung owned
Kendaraan bermotor, Motor vehicle, directly
1,761,724 7,806,705 ( 587,658 ) 1,236,472 10,217,243
dimiliki langsung owned
Lainnya, dimiliki Others, directly owned
14,398,430 3,909,721 ( 8,026,732 ) 10,281,419
langsung
Dimiliki langsung 17,986,378 20,904,942 ( 8,733,995 ) 1,236,472 0 31,393,797 Directly owned
Aset hak guna 0 0 (0) 0 Right of use assets
Aset tetap Property, plant, and
17,986,378 20,904,942 ( 8,733,995 ) 1,236,472 0 31,393,797
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
171,116,087 166,681,355
equipment
[8611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - Financing Industry

Pengungkapan
Pengungkapan catatan atas aset tetap
Disclosure
31 March 2023
Perusahaan memiliki dua puluh satu tanah dan bangunan di Jakarta, Bekasi, Depok, Bogor, Manado, Disclosure of notes for property, plant and
Makassar, Tangerang, Pekanbaru, Denpasar, Lampung, Palembang, Cikupa, Surabaya, Karawaci dan equipment
Yogyakarta dengan hak legal berupa Hak Guna Bangunan (HGB) yang akan jatuh tempo pada tahun
2023 - 2045. Manajemen berpendapat tidak terdapat isu dengan perpanjangan HGB karena aset
diperoleh secara sah dan didukung dengan bukti pemilikan yang memadai.
[8612000] Notes to the financial statements - Right of Use Assets - Financing Industry - Current Year

31 March 2023

Aset hak guna Right of use assets

Aset hak guna, periode Penambahan aset hak Pengurangan aset hak Aset hak guna, periode
awal guna guna akhir
Right of use assets, Addition in right of use Disposals in right of use Right of use assets, end
beginning period assets assets period
Nilai perolehan, kotor Bangunan, aset hak guna Building, right of use Carrying amount, gross
58,293,803 2,782,066 ( 2,391,112 ) 58,684,757
assets
Aset hak guna 58,293,803 2,782,066 ( 2,391,112 ) 58,684,757 Right of use assets
Akumulasi depresiasi Bangunan, aset hak guna Building, right of use Carrying amount,
19,448,542 3,126,239 ( 2,391,112 ) 20,183,669
assets accumulated depreciation
Aset hak guna 19,448,542 3,126,239 ( 2,391,112 ) 20,183,669 Right of use assets
Nilai perolehan Aset hak guna 38,845,261 38,501,088 Right of use assets Carrying amount
[8612000] Notes to the financial statements - Right of Use Assets - Financing Industry - Prior Year

31 December 2022

Aset hak guna Right of use assets

Aset hak guna, periode Penambahan aset hak Pengurangan aset hak Aset hak guna, periode
awal guna guna akhir
Right of use assets, Addition in right of use Disposals in right of use Right of use assets, end
beginning period assets assets period
Nilai perolehan, kotor Bangunan, aset hak guna Building, right of use Carrying amount, gross
23,902,056 40,827,889 ( 6,436,142 ) 58,293,803
assets
Aset hak guna 23,902,056 40,827,889 ( 6,436,142 ) 58,293,803 Right of use assets
Akumulasi depresiasi Bangunan, aset hak guna Building, right of use Carrying amount,
13,648,016 12,236,669 ( 6,436,143 ) 19,448,542
assets accumulated depreciation
Aset hak guna 13,648,016 12,236,669 ( 6,436,143 ) 19,448,542 Right of use assets
Nilai perolehan Aset hak guna 10,254,040 38,845,261 Right of use assets Carrying amount
[8612100] Disclosure of Notes to the financial statements - Right of Use Assets - Financing Industry

Pengungkapan Disclosure
31 March 2023
Pengungkapan catatan atas aset hak guna Perusahaan menyewa bangunan dengan masa sewa berkisar 2 - 5 tahun dan akan jatuh tempo pada Disclosure of notes for right of use assets
tahun 2023 - 2027.
[8695000] Notes to the financial statements - Borrowings, by creditor, by currency - Financing Industry

Catatan pinjaman Notes for borrowings

31 March 2023 31 December 2022

Pinjaman dalam mata Pinjaman dalam mata

Total pinjaman Total pinjaman
uang asing uang asing
Borrowings in foreign Borrowings in foreign
Total borrowings Total borrowings
currency currency
Bank Central Asia Tbk IDR 313,909,833 362,665,326 IDR Bank Central Asia Tbk
Mata uang 313,909,833 362,665,326 Currency
Bank Rakyat Indonesia IDR 0 0 IDR Bank Rakyat Indonesia
(Persero) Tbk Mata uang 0 0 Currency (Persero) Tbk
Bank Mandiri (Persero) Tbk IDR 356,584,428 80,560,885 IDR Bank Mandiri (Persero) Tbk
Mata uang 356,584,428 80,560,885 Currency
Bank Syariah Indonesia Tbk IDR 0 0 IDR Bank Syariah Indonesia Tbk
Mata uang 0 0 Currency
Bank Negara Indonesia IDR 0 0 IDR Bank Negara Indonesia
(Persero) Tbk Mata uang 0 0 Currency (Persero) Tbk
Bank Jago Tbk IDR 0 0 IDR Bank Jago Tbk
Mata uang 0 0 Currency
Bank Permata Tbk IDR 0 0 IDR Bank Permata Tbk
Mata uang 0 0 Currency
Bank Mega Tbk IDR 0 0 IDR Bank Mega Tbk
Mata uang 0 0 Currency
Bank Mayapada IDR 0 0 IDR Bank Mayapada
Internasional Tbk Mata uang 0 0 Currency Internasional Tbk
Bank Danamon Indonesia IDR 351,456,513 218,017,228 IDR Bank Danamon Indonesia
Tbk Mata uang 351,456,513 218,017,228 Currency Tbk
Bank BTPN Syariah Tbk IDR 0 0 IDR Bank BTPN Syariah Tbk
Mata uang 0 0 Currency
Bank Maybank Indonesia IDR 116,764,864 89,127,005 IDR Bank Maybank Indonesia
Tbk Mata uang 116,764,864 89,127,005 Currency Tbk
Bank Pan Indonesia Tbk IDR 844,959,602 761,843,035 IDR Bank Pan Indonesia Tbk
Mata uang 844,959,602 761,843,035 Currency
Bank Cimb Niaga Tbk IDR 517,265,200 611,762,600 IDR Bank Cimb Niaga Tbk
 Mata uang 517,265,200 611,762,600 Currency
Bank Rakyat Indonesia IDR 0 0 IDR Bank Rakyat Indonesia
Agroniaga Tbk Mata uang 0 0 Currency Agroniaga Tbk
Bank Btpn Tbk IDR 0 0 IDR Bank Btpn Tbk
Mata uang 0 0 Currency
Bank Tabungan Negara IDR 0 0 IDR Bank Tabungan Negara
(Persero) Tbk Mata uang 0 0 Currency (Persero) Tbk
Bank OCBC Nisp Tbk IDR 21,245,360 28,117,075 IDR Bank OCBC Nisp Tbk
Mata uang 21,245,360 28,117,075 Currency
Bank KB Bukopin Tbk IDR 0 0 IDR Bank KB Bukopin Tbk
Mata uang 0 0 Currency
Bank Pembangunan Daerah IDR 70,292,297 89,031,147 IDR Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk Mata uang 70,292,297 89,031,147 Currency Jawa Barat dan Banten Tbk
Bank asing lainnya IDR 0 0 IDR Other foreign banks
Mata uang 0 0 Currency
Bank lokal lainnya IDR 318,490,564 229,382,953 IDR Other local banks
Mata uang 318,490,564 229,382,953 Currency
Kreditur nama bank Mata uang 2,910,968,661 2,470,507,254 Currency Creditor bank name
[8695100] Disclosure of Notes to the financial statements - Borrowings - Financing Industry
Pengungkapan
Pengungkapan catatan atas pinjaman
Disclosure
31 March 2023
Jumlah biaya transaksi (provisi) yang belum diamortisasi terkait dengan pinjaman pihak berelasi dan Disclosure of notes for borrowings
pihak ketiga pada tanggal 31 Maret 2023 sebesar Rp 4.558.860 ribu (31 Desember 2022: Rp
4.929.744 ribu). Unamortized provision amount which related to the related parties and the third parties
borrowings amounting to Rp 4.558.860 thousand as of March 31, 2023 (December 31, 2022: Rp
4.929.744 thousand). Rata-rata tertimbang suku bunga efektif pada 31 Maret 2023, jangka panjang
7,38% (2022 : 7,36%) dan jangka pendek 6,28% (2022: 6,32%) . Weighted average interest rate as of
31 March 2023 - long term 7,38% (2022 : 7,36%) and short term 6,28% (2022: 6,32%)