This publication has been prepared by KAP Tanubrata Sutanto Fahmi Bambang & Rekan (BDO in Indonesia) carefully using the adaptation of "IFRS Illustrative Financial Statements Year Ended 31 December 2025” issued by BDO International which has been adjusted to Financial Accounting Standards ("SAK") issued by Board of the Financial Accounting Standards of the Indonesian Institute of Accountants and disclosure requirements of the Financial Services Authority ("OJK") based on the Decree of the Chairman of Bapepam-LK No. KEP-347/BL/2012 dated 25 June 2012 (OJK Regulation Number VIII/G/7), and the views expressed by BDO in Indonesia. This publication has been generally written and should be seen as a broad guide only.