Regulatory AlertsOJK Regulation No. 45/PADK.06/2025 on Monthly Reports of Financing Companies and Shariah Financing Companies
The Financial Services Authority (OJK) issued Regulation No. 45/PADK.06/2025 to consolidate and refine monthly reporting requirements for financing companies and Shariah financing companies, replacing previous circulars. The regulation mandates that entities submit specific monthly financial statements, including asset-liability matching analyses, using designated formats depending on their operational structure. This regulation becomes effective on July 1, 2027, at which point the superseding OJK circulars are officially revoked.
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Sector: PVML Sub-Sector: Financing Institutions Regulation Type: OJK Board of Commissioners Regulation Regulation Number: 45/PADK.06/2025 Effective Date: 7/1/2027
Appendix 1 PADK 45-PADK06-2025 Monthly Report of Financing Companies and Shariah Financing Companies.pdf Abstract of PADK 45-PADK06-2025 Monthly Report of Financing Companies and Shariah Financing Companies.pdf FAQ PADK 45-PADK06-2025 Monthly Report of Financing Companies and Shariah Financing Companies.pdf
Page Content OJK Board of Commissioners Regulation Number 45/PADK.06/2025 concerning Monthly Reports of Financing Companies and Shariah Financing Companies
Abstract: This OJK Board of Commissioners Regulation is drafted as an improvement to the provisions regarding monthly reports of Financing Companies as previously regulated in OJK Circular Number 3/SEOJK.05/2016 concerning Monthly Reports of Financing Companies as amended by OJK Circular Number 26/SEOJK.05/2019 concerning Amendments to OJK Circular Number 3/SEOJK.05/2016 concerning Monthly Reports of Financing Companies and monthly reports of Shariah financing companies as previously regulated in OJK Circular Number 4/SEOJK.05/2016 concerning Monthly Reports of Shariah Financing Companies and Shariah Business Units of Financing Companies as amended by OJK Circular Number 27/SEOJK.05/2019 concerning Amendments to OJK Circular Number 4/SEOJK.05/2016 Concerning Monthly Reports of Shariah Financing Companies and Shariah Business Units of Financing Companies.
The legal basis for this OJK Board of Commissioners Regulation is: Law No. 21 of 2011 as amended by Law No. 4 of 2023; Law No. 4 of 2025; POJK No. 3/POJK.05/2013; POJK No. 35/POJK.05/2018 as last amended by POJK No. 46 of 2024; and POJK No. 10/POJK.05/2019 as amended by POJK No. 46 of 2024.
Note: This OJK Board of Commissioners Regulation shall take effect on July 1, 2027. This OJK Board of Commissioners Regulation was established on December 23, 2025. Upon the effective date of this OJK Board of Commissioners Regulation: a. OJK Circular Number 3/SEOJK.05/2016 concerning Monthly Reports of Financing Companies as amended by OJK Circular Number 26/SEOJK.05/2019 concerning Amendments to OJK Circular Number 3/SEOJK.05/2016 Concerning Monthly Reports of Financing Companies; and b. OJK Circular Number 4/SEOJK.05/2016 concerning Monthly Reports of Shariah Financing Companies and Shariah Business Units of Financing Companies as amended by OJK Circular Number 27/SEOJK.05/2019 concerning Amendments to OJK Circular Number 4/SEOJK.05/2016 Concerning Monthly Reports of Shariah Financing Companies and Shariah Business Units of Financing Companies, are revoked and declared invalid.
Monthly Reports to be submitted consist of financial position reports, income statements and comprehensive income reports, cash flow reports, asset and liability matching analysis reports, and other reports.
Forms, structure, and guidelines for compiling Monthly Reports: a. for Financing Companies in accordance with Format 1; b. for Shariah Financing Companies and Shariah Business Units (UUS) in accordance with Format 2.
In addition to submitting monthly reports in accordance with Format 1, Financing Companies that have Shariah Business Units (UUS) must submit UUS reports in accordance with Format 2 separately.