Regulatory AlertsAmendment to OJK Circular No. 25/SEOJK.04/2021 on Accounting Treatment Guidelines for Securities Companies
The Financial Services Authority (OJK) issued Circular No. 3/SEOJK.04/2025 to amend the accounting treatment guidelines for securities companies, responding to the increase in the nominal value of stock exchange shares held by these entities in 2023. The regulation modifies the main components of financial statement presentation, provides explanations for these components, updates disclosures in the Accounting Policy Note (CALK), and includes illustrative examples of consolidated balance sheets. This amendment serves as an implementing regulation under POJK No. 20/POJK.04/2021 and is effective as of April 24, 2025, with early application permitted.
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