Regulatory AlertsMonthly Report of Pawnshop Companies and Sharia Pawnshop Companies
The Financial Services Authority (OJK) issued Circular Letter No. 17/SEOJK.06/2025 to standardize the format, structure, and submission procedures for monthly reports of conventional and Sharia pawnshop companies. The regulation mandates that these entities submit specific financial statements, including balance sheets and cash flow reports, via the OJK's online data communication system by the 10th of the following month. While the circular takes effect on December 1, 2025, phased implementation applies to provincial and district/city-level companies, with the first quarterly reports due in 2026 and the previous reporting circulars being repealed.
Circular Letter Financial Services Authority Number 17/SEOJK.06/2025 regarding Monthly Reports of Pawnshop Companies and Sharia Pawnshop Companies
Abstract: With the implementation of regulations in Article 205 of Financial Services Authority Regulation Number 39 of 2024 regarding Pawnshops and the mandate of Article 2 paragraph (6), Article 4 paragraph (6), and Article 10 of Financial Services Authority Regulation Number 3/POJK.05/2013 regarding Monthly Reports of Non-Bank Financial Service Institutions, it is necessary to regulate provisions regarding the form, structure, and procedures for submitting monthly reports for pawnshop companies and Sharia pawnshop companies.
Adjustment of provisions regarding the form, structure, submission procedures, and format of monthly reports for all pawnshop companies, both those with provincial, district/city, and national business scopes.
Legal basis for this Financial Services Authority Circular Letter are: POJK No. 39 of 2024; and POJK No. 3/POJK.05/2023.
Notes: This Financial Services Authority Circular Letter takes effect on December 1, 2025. This Financial Services Authority Circular Letter was established on July 11, 2025. For Pawnshop Companies with provincial and district/city scopes, the Monthly Report obligation applies for the first time to the December 2026 Monthly Report. For Pawnshop Companies with provincial and district/city scopes, periodic reports every 3 (three) months for the periods of March 31, 2026, June 30, 2026, September 30, 2026, and December 31, 2026 must use the form and structure according to the format in the attachment of this Financial Services Authority Circular Letter and be submitted no later than the 10th (ten) of the following month.
Monthly Reports that must be submitted by Pawnshop Companies consist of financial position reports, comprehensive income statements, cash flow statements, asset and liability matching analysis reports, and other reports.
Pawnshop Companies are required to submit Monthly Reports no later than the 10th (ten) of the following month.
Pawnshop Companies must appoint a Board of Director member responsible for the preparation and presentation of Monthly Reports.
Regulations regarding the procedures for submitting Financial Reports, namely: a. submission of Financial Reports is submitted online through the Financial Services Authority's data communication network system; b. in the event that the Financial Services Authority's data communication network system is not available or experiences technical disturbances or force majeure, Pawnshop Companies must submit financial reports online in the form of electronic documents via email designated by the OJK; and c. in the event that the OJK email experiences technical disturbances, the submission of Monthly Reports is conducted offline.
Form and structure of Monthly Reports: a. for Pawnshop Companies (conventional) refer to Attachment II; b. for Sharia Pawnshop Companies refer to Attachment III; and c. for Sharia Rural Banks (UUS) refer to Attachment IV.
At the time this Financial Services Authority Circular Letter takes effect, Financial Services Authority Circular Letter Number 12/SEOJK.05/2013 regarding Monthly Reports of PT Pegadaian (Persero) and Financial Services Authority Circular Letter Number 5/SEOJK.05/2019 regarding Form, Structure, and Procedures for Submitting Periodic Reports for Pawnshop Business Actors and Companies are repealed and declared invalid.