Regulatory AlertsOJK Regulation No. 18 of 2025 on Transparency and Publication of Bank Reports
The Indonesian Financial Services Authority (OJK) issued Regulation No. 18 of 2025 to enhance market discipline and public trust by mandating comprehensive, accurate, and timely transparency in bank reporting. This regulation consolidates previous rules into a single framework, requiring banks to publish financial, risk exposure, and material fact reports while enforcing stricter accounting standards and auditor certification requirements. It officially repeals the previous Regulation No. 37/POJK.03/2019 and applies to conventional and Sharia commercial banks, including foreign branches and Sharia business units.
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Sector: Banking
Sub-Sector: Other Regulations
Regulation Type: OJK Regulation
Regulation Number: 18 of 2025
Effective Date: 2/8/2026
Attachment 1 POJK 18 of 2025 Transparency and Publication of Bank Reports.pdf Abstract of POJK 18 of 2025 Transparency and Publication of Bank Reports.pdf FAQ of POJK 18 of 2025 Transparency and Publication of Bank Reports.pdf
Page Content Financial Services Authority Regulation Number 18 of 2025 concerning Transparency and Publication of Bank Reports
Abstract: To enhance market discipline and reduce information gaps, it is necessary to strengthen the transparency and publication of reports announced by the banking sector to increase public trust. This Financial Services Authority Regulation is an improvement of Financial Services Authority Regulation Number 37/POJK.03/2019 to accommodate developments in international standards issued by the Basel Committee on Banking Supervision (BCBS) as well as input from various parties, including follow-up to assessments in the Financial Sector Assessment Program (FSAP) and Reports on the Observance of Standards and Codes Accounting and Auditing (ROSC A&A), while considering national interests (best fit) and national legal dynamics. Furthermore, this Financial Services Authority Regulation is driven by the need to formulate umbrella provisions regarding Bank Reports announced to the public within a single Financial Services Authority Regulation, as well as strengthening the integrity and competence of financial report preparers.
This Financial Services Authority Regulation aims to create comprehensive, complete, accurate, up-to-date, holistic, timely, and comparable bank information transparency to support the strengthening of a healthy, independent, competitive financial services sector that plays a role in maintaining financial system stability.
The legal basis for this Financial Services Authority Regulation is: Law No. 7 of 1992 as amended several times, lastly with Law No. 4 of 2023; Law No. 21 of 2008 as amended with Law No. 4 of 2023; and Law No. 21 of 2011 as amended with Law No. 4 of 2023.
This Financial Services Authority Regulation regulates the obligation of Banks to prepare, announce, and/or submit Publication Reports, which are reports announced to the public and/or submitted to the Financial Services Authority with announcement and submission procedures in accordance with regulations established by the Financial Services Authority. This Financial Services Authority Regulation regulates each type of Publication Report, namely Financial Publication Reports and Financial Performance Information, Risk Exposure and Capital Publication Reports, Material Information or Facts Publication Reports, and other reports in accordance with statutory provisions. The regulation includes periodicity, announcement procedures, and penalties for violations. This Financial Services Authority Regulation also regulates the preparation of financial reports based on financial accounting standards and by members of the report preparation team who have passed the Chartered Accountant (CA) certification exam, and audits for financial reports with data positions for the month of December.
Notes: This Financial Services Authority Regulation takes effect after 6 (six) months from the date of promulgation. This Financial Services Authority Regulation was promulgated on August 8, 2025, and established on August 4, 2025. This Financial Services Authority Regulation applies to Conventional Commercial Banks and Sharia Commercial Banks, including Branch Offices of Banks located abroad and Sharia Business Units. Upon the effective date of this Financial Services Authority Regulation, Financial Services Authority Regulation Number 37/POJK.03/2019 concerning Transparency and Publication of Bank Reports is repealed and declared invalid. Upon the effective date of this Financial Services Authority Regulation, the implementation provisions of POJK Number 37/POJK.03/2019 concerning Transparency and Publication of Bank Reports remain valid insofar as they do not conflict with the provisions in this Financial Services Authority Regulation.