Common use of IKHTISAR KEBIJAKAN AKUNTANSI (Lanjutan) 2. SUMMARY OF ACCOUNTING POLICIES (Continued) Clause in Contracts

IKHTISAR KEBIJAKAN AKUNTANSI (Lanjutan) 2. SUMMARY OF ACCOUNTING POLICIES (Continued). f. Pendapatan dan Beban f. Income and Expenses Sesuai dengan Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI) No. 20/DSN-MUI/IV/2001 tanggal 18 April 2001 pasal 11, perihal pemisahan bagian pendapatan yang mengandung unsur non halal dari pendapatan yang diyakini halal (tafriq al- halal min al-haram) dimana hasil pemisahan tersebut selanjutnya akan dipergunakan untuk kemaslahatan umat. In accordance the National Sharia Board Fatwa Indonesian Ulema Council (DSN-MUI) No. 20/DSN-MUI/IV/2001 dated April 18, 2001 article 11, concerning the separation of income which contain elements of non-halal of income that are believed halal (tafriq al-halal min al-haram) in which the separation results will used for the benefit of people. Pendapatan bagi hasil dari instrumen keuangan diakui secara akrual berdasarkan proporsi waktu, nilai nominal dan tingkat bagi hasil yang berlaku. Proft sharing income of financial instruments is recognised on an accrual basis, by reference to the time, the nominal value and the related of proft-sharing. Pendapatan dividen diakui bila hak untuk menerima pembayaran ditetapkan. Dalam hal investasi saham di pasar aktif, hak tersebut biasanya ditetapkan pada tanggal eks (ex-date). Dividends are recognised when the right to received payment is established. In the case of quoted equity investments, the right to receive payment is normally established on the security’s ex-dividend date. Beban diakui secara akrual. Beban yang berhubungan dengan jasa pengelolaan investasi, jasa kustodian dan beban lain-lain dihitung dan diakui secara akrual setiap hari. Expense is recognised on an accrual basis. Expenses related to investment management service, custodian service and other expenses is calculated and accrued daily. Keuntungan atau kerugian yang belum direalisasi akibat kenaikan atau penurunan harga pasar (nilai wajar) serta keuntungan atau kerugian investasi yang telah direalisasi disajikan dalam laporan laba rugi komprehensif tahun berjalan. Keuntungan dan kerugian yang telah direalisasi atas penjualan portofolio efek dihitung berdasarkan harga pokok yang menggunakan metode rata-rata tertimbang. Unrealized gains or losses due to increase or decrease in the market price (fair value) as well as investment gains or losses that have been realized are presented in the statement of comprehensive income for the year. Gains and losses that have been realized on the sale of portfolio securities are calculated based on the cost of using the weighted average method. g.

IKHTISAR KEBIJAKAN AKUNTANSI (Lanjutan) 2. SUMMARY OF ACCOUNTING POLICIES (Continued). f. Pendapatan dan Beban Pajak Penghasilan (lanjutan) f. Income Tax (continued) Aset dan liabilitas pajak tangguhan dapat saling hapus apabila terdapat hak yang berkekuatan hukum untuk melakukan saling hapus antara aset pajak kini dengan liabilitas pajak kini dan apabila aset dan liabilitas pajak penghasilan tangguhan dikenakan oleh otoritas perpajakan yang sama. Aset pajak kini dan liabilitas pajak kini akan saling hapus ketika Reksa Dana memiliki hak yang berkekuatan hukum untuk melakukan saling hapus dan adanya niat untuk melakukan penyelesaian saldo- saldo tersebut secara neto atau untuk merealisasikan dan menyelesaikan liabilitas secara bersamaan. Deferred tax assets and Expenses Sesuai liabilities can be set off each other if there is a legally enforceable right to offset current tax assets and current tax liabilities and if the deferred income tax assets and liabilities are imposed by the same tax authority. Current tax assets and current tax liabilities will offset each other when the Mutual Fund has a legally enforceable right to set-off and there is an intention to settle these balances on a net basis or to realize and settle the liability simultaneously. Koreksi terhadap liabilitas perpajakan diakui saat surat ketetapan pajak diterima atau jika mengajukan keberatan, pada saat keputusan atas keberatan tersebut telah ditetapkan. Adjustments to taxation payable are recorded by the time the tax verdict is received or when appealed against, by the time the verdict of the appeal are determined. x. Xxxxxxxxx dengan Fatwa Xxxxx Xxxxxxxx g. Transactions with Related Party Xxxxx Xxxx melakukan transaksi dengan pihak berelasi sebagaimana didefinisikan dalam PSAK 7 (revisi 2015) “Pengungkapan pihak-pihak berelasi”. Jenis transaksi dan saldo dengan pihak berelasi diungkapkan dalam catatan atas laporan keuangan. The Mutual Fund enters into transactions with related party as defined in SFAS 7 (revised 2015) “Related Party Disclosures”. Type of transactions and balances with related party are disclosed in the notes to the financial statements. h. Perubahan Pernyataan Standar Akuntansi Keuangan dan Interpretasi Standar Akuntansi Keuangan h. Changes to the Statements of Financial Accounting Standards and Interpretations of Financial Accounting Standards Dewan Syariah Nasional Majelis Ulama Standar Akuntansi Keuangan Ikatan Akuntan Indonesia (DSNDSAK-MUIIAI) telah menerbitkan standar baru, revisi dan interpretasi yang berlaku efektif pada atau setelah tanggal 1 Januari 2022, diantaranya sebagai berikut: Financial Accounting Standard Board of Indonesian Institute of Accountant (DSAK- IAI) has issued the following new standards, amendments and interpretations which were effective on or after January 1, 2022, as follow: - Amendemen PSAK 71 “Instrumen keuangan” - Amendemen PSAK 57 “Provisi, Liabilitas Kontinjensi dan Aset Kontinjensi - Amendment SFAS No. 20/DSN-MUI/IV/2001 tanggal 18 April 2001 pasal 1171 “Financial instrument” - Amendment to SFAS 57 “Provissions, perihal pemisahan bagian pendapatan yang mengandung unsur non halal dari pendapatan yang diyakini halal (tafriq al- halal min al-haram) dimana hasil pemisahan tersebut selanjutnya akan dipergunakan untuk kemaslahatan umat. In accordance the National Sharia Board Fatwa Indonesian Ulema Council (DSN-MUI) No. 20/DSN-MUI/IV/2001 dated April 18, 2001 article 11, concerning the separation of income which contain elements of non-halal of income that are believed halal (tafriq al-halal min al-haram) in which the separation results will used for the benefit of people. Pendapatan bagi hasil dari instrumen keuangan diakui secara akrual berdasarkan proporsi waktu, nilai nominal dan tingkat bagi hasil yang berlaku. Proft sharing income of financial instruments is recognised on an accrual basis, by reference to the time, the nominal value Contingent Liabilities and the related of proft-sharing. Pendapatan dividen diakui bila hak untuk menerima pembayaran ditetapkan. Dalam hal investasi saham di pasar aktif, hak tersebut biasanya ditetapkan pada tanggal eks (ex-date). Dividends are recognised when the right to received payment is established. In the case of quoted equity investments, the right to receive payment is normally established on the security’s ex-dividend date. Beban diakui secara akrual. Beban yang berhubungan dengan jasa pengelolaan investasi, jasa kustodian dan beban lain-lain dihitung dan diakui secara akrual setiap hari. Expense is recognised on an accrual basis. Expenses related to investment management service, custodian service and other expenses is calculated and accrued daily. Keuntungan atau kerugian yang belum direalisasi akibat kenaikan atau penurunan harga pasar (nilai wajar) serta keuntungan atau kerugian investasi yang telah direalisasi disajikan dalam laporan laba rugi komprehensif tahun berjalan. Keuntungan dan kerugian yang telah direalisasi atas penjualan portofolio efek dihitung berdasarkan harga pokok yang menggunakan metode rata-rata tertimbang. Unrealized gains or losses due to increase or decrease in the market price (fair value) as well as investment gains or losses that have been realized are presented in the statement of comprehensive income for the year. Gains and losses that have been realized on the sale of portfolio securities are calculated based on the cost of using the weighted average method. g.Contingent Assets”

IKHTISAR KEBIJAKAN AKUNTANSI (Lanjutan) 2. SUMMARY OF ACCOUNTING POLICIES (Continued). f. Pendapatan dan Beban f. Income and Expenses Sesuai dengan Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI) No. 20/DSN-MUI/IV/2001 tanggal 18 April 2001 pasal 11, perihal pemisahan bagian pendapatan yang mengandung unsur non halal dari pendapatan yang diyakini halal (tafriq al- halal min al-haram) dimana hasil pemisahan tersebut selanjutnya akan dipergunakan untuk kemaslahatan umat. In accordance the National Sharia Board Fatwa Indonesian Ulema Council (DSN-MUI) No. 20/DSN-MUI/IV/2001 dated April 18, 2001 article 11, concerning the separation of income which contain elements of non-halal of income that are believed halal (tafriq al-halal min al-haram) in which the separation results will used for the benefit of people. Pendapatan bagi hasil dari instrumen keuangan diakui secara akrual berdasarkan proporsi waktu, nilai nominal dan tingkat bagi hasil yang berlaku. Proft Profit sharing income of financial instruments is recognised recognized on an accrual basis, by reference to the time, the nominal value and the related of proft-sharing. Pendapatan dividen diakui bila hak untuk menerima pembayaran ditetapkan. Dalam hal investasi saham di pasar aktif, hak tersebut biasanya ditetapkan pada tanggal eks (ex-date). Dividends are recognised recognized when the right to received payment is established. In the case of quoted equity investments, the right to receive payment is normally established on the security’s ex-dividend date. Beban diakui secara akrual. Beban yang berhubungan dengan jasa pengelolaan investasi, jasa kustodian dan beban lain-lain lainnya dihitung dan diakui secara akrual setiap hari. Expense is recognised recognized on an accrual basis. Expenses related to investment management service, custodian service and other expenses is calculated and accrued daily. Keuntungan atau kerugian yang belum direalisasi akibat kenaikan atau penurunan harga pasar (nilai wajar) serta keuntungan atau kerugian investasi yang telah direalisasi disajikan dalam laporan laba rugi komprehensif tahun berjalanrugi. Keuntungan dan kerugian yang telah direalisasi atas penjualan portofolio efek dihitung berdasarkan harga pokok yang menggunakan metode rata-rata tertimbang. Unrealized Unrealised gains or losses due to increase or decrease in of the market price (fair value) as well as investment and realised gains or losses that have been realized on investments are presented in the statement of comprehensive income for the yearprofit or loss. Gains and Realised gains or losses that have been realized on the sale from sales of portfolio securities are calculated based on the cost of using the that uses weighted average method. g.