The ratification of PPSAK 13 (Revocation of Statement of Financial Accounting Standards) as of August 11, 2019, non-profit oriented entities no longer refer to PSAK 45 concerning Financial Reporting of Non-Profit Organizations. The presentation of non-profit entity reports will refer to ISAK 35 concerning Presentation of Non-profit Oriented Entities Financial Statements effective as of January 1, 2020.