FINANCIAL SERVICES AUTHORITY REGULATION

OF THE REPUBLIC OF INDONESIA

NUMBER 11 OF 2026

CONCERNING

PERIODIC REPORTS OF GUARANTEE INSTITUTIONS

BY THE GRACE OF GOD ALMIGHTY,

THE BOARD OF COMMISSIONERS OF THE FINANCIAL SERVICES AUTHORITY,

Considering:
a. that in order to perfect the regulations concerning periodic reports of guarantee institutions which have been regulated in several Financial Services Authority Regulations to increase the effectiveness of reporting and risk-based supervision of guarantee institutions, it is necessary to integrate guarantee institution reporting information; b. that based on the considerations as referred to in letter a, and to implement the provisions of Article 28 paragraph (3) of Law Number 1 of 2016 concerning Guarantee which has been amended several times, most recently by Law Number 4 of 2026 concerning Amendments to Law Number 4 of 2023 concerning the Development and Strengthening of the Financial Sector, it is necessary to establish a Financial Services Authority Regulation concerning Periodic Reports of Guarantee Institutions;

Considering:

1. Law Number 21 of 2011 concerning the Financial Services Authority (State Gazette of the Republic of Indonesia Year 2011 Number 111, Supplement to the State Gazette of the Republic of Indonesia Number 5253) as amended several times, most recently by Law Number 4 of 2026 concerning Amendments to Law Number 4 of 2023 concerning the Development and Strengthening of the Financial Sector (State Gazette of the Republic of Indonesia Year 2026 Number 62, Supplement to the State Gazette of the Republic of Indonesia Number 7180);
2. Law Number 1 of 2016 concerning Guarantee (State Gazette of the Republic of Indonesia Year 2016 Number 9, Supplement to the State Gazette of the Republic of Indonesia Number 5835) as amended several times, most recently by Law Number 4 of 2026 concerning Amendments to Law Number 4 of 2023 concerning the Development and Strengthening of the Financial Sector (State Gazette of the Republic of Indonesia Year 2026 Number 62, Supplement to the State Gazette of the Republic of Indonesia Number 7180);

DECIDING:

Establishing: FINANCIAL SERVICES AUTHORITY REGULATION CONCERNING PERIODIC REPORTS OF GUARANTEE INSTITUTIONS.

CHAPTER I

GENERAL PROVISIONS

Article 1

In this Financial Services Authority Regulation, the following terms are defined as:

1. Guarantee Institution means a guarantee company, a Sharia guarantee company, a re-guarantee company, and a Sharia re-guarantee company that conducts guarantee activities.
2. Periodic Report means a report submitted by the Guarantee Institution to the Financial Services Authority within a certain period.
3. Monthly Report means a Periodic Report for the period from January 1 to the end of the relevant month.
4. Annual Report means a Periodic Report for the period from January 1 to the end of the relevant year.
5. Other Report means a Periodic Report other than Monthly Reports and Annual Reports.
6. Board of Directors means the organ of the Guarantee Institution that has the authority and is fully responsible for the management of the Guarantee Institution for the interests of the Guarantee Institution, in accordance with the purpose and objectives of the Guarantee Institution and representing the Guarantee Institution, both in and out of court, in accordance with the articles of association for Guarantee Institutions in the form of a limited liability company, or equivalent to the Board of Directors for Guarantee Institutions in the form of a public enterprise or cooperative.

CHAPTER II

PREPARATION AND SUBMISSION OF PERIODIC REPORTS

First Section

Types of Periodic Reports

Article 2

(1) Guarantee Institutions are required to prepare and submit Periodic Reports completely, accurately, and on time.
(2) Periodic Reports as referred to in paragraph (1) consist of:
a. Monthly Reports; b. Annual Reports; and
c. Other Reports.

Second Section

Periodic Reports of Guarantee Institutions

Article 3

Monthly Reports as referred to in Article 2 paragraph (2) letter a contain monthly financial report information and other information required.

Article 4

(1) Annual Reports as referred to in Article 2 paragraph (2) letter b consist of:
a. annual financial reports; and b. publication reports.
(2) Annual financial reports as referred to in paragraph (1) letter a are annual financial reports that have been audited by a public accountant registered with the Financial Services Authority.
(3) In the event that a public accountant provides a management letter to the Guarantee Institution, the Guarantee Institution is required to include the management letter in the submission of annual financial reports. (4) For Guarantee Institutions that have obtained business licenses from the Financial Services Authority within 3 (three) months before the end of the annual financial reporting period, the public accountant's audit of the annual financial reports for the period during which the Guarantee Institution obtained the business license may be conducted simultaneously in the following annual financial reporting period.

Article 5

(1) Publication reports as referred to in Article 4 paragraph (1) letter b contain information regarding:
a. the Guarantee Institution's balance sheet, including assets, liabilities, and equity; and b. the Guarantee Institution's profit and loss calculation, including income, expenses, and profit/loss, obtained from the audited annual financial reports. (2) Guarantee Institutions are required to announce publication reports as referred to in paragraph (1) transparently to the public. (3) Publication reports as referred to in paragraph (1) must be announced no later than April 30 of the following year. (4) Announcements as referred to in paragraph (2) are submitted through at least 1 (one) daily newspaper in Indonesia with wide circulation within the operational area of the Guarantee Institution and the Guarantee Institution's website.

Article 6

Other Reports as referred to in Article 2 paragraph (2) letter c consist of:
a. reports on the appointment of public accountants and accounting firms for audits of historical annual financial information as regulated in Financial Services Authority Regulations regarding the use of public accountants and accounting firms in financial services activities; b. reports on the implementation of the use of public accountants and accounting firms as regulated in Financial Services Authority Regulations regarding the use of public accountants and accounting firms in financial services activities;
c. business plans as regulated in Financial Services Authority Regulations regarding business plans of non-bank financial service institutions;
d. reports on the implementation of business plans as regulated in Financial Services Authority Regulations regarding business plans of non-bank financial service institutions; e. supervision reports on business plans as regulated in Financial Services Authority Regulations regarding business plans of non-bank financial service institutions; f. self-assessment results of the health level of Guarantee Institutions as regulated in Financial Services Authority Regulations regarding the assessment of the health level of insurance companies, Guarantee Institutions, and pension funds; g. reports on the implementation of good corporate governance for Guarantee Institutions as regulated in Financial Services Authority Regulations regarding good corporate governance for Guarantee Institutions; h. sustainability reports as regulated in Financial Services Authority Regulations regarding the implementation of sustainable finance for financial service institutions, issuers, and public companies;
i. reports on the implementation of anti-fraud strategies as regulated in Financial Services Authority Regulations regarding the implementation of anti-fraud strategies for financial service institutions; and
j. other reports determined by the Financial Services Authority.

Third Section

Responsibility for the Preparation of Periodic Reports

Article 7

The Board of Directors is responsible for the preparation and presentation of Periodic Reports completely, accurately, and on time.

Fourth Section

Form and Structure of Periodic Reports

Article 8

Regulations regarding the form and structure of Monthly Reports, Annual Reports, and Other Reports as referred to in Article 2 through Article 6 are determined by the Financial Services Authority.

Fifth Section

Submission of Periodic Reports

Article 9

(1) Guarantee Institutions are required to submit Periodic Reports to the Financial Services Authority online through the Financial Services Authority's reporting system as follows:
a. Monthly Reports as referred to in Article 2 paragraph (2) letter a are submitted no later than the 10th of the following month; b. annual financial reports as referred to in Article 4 paragraph (1) letter a are submitted no later than April 30 of the following year;
c. proof of announcement of publication reports as referred to in Article 5 paragraph (2) is submitted no later than 1 (one) month after the deadline for announcing publication reports; and
d. Other Reports as referred to in Article 2 paragraph (2) letter c are submitted in accordance with the deadlines regulated in Financial Services Authority Regulations or other statutory regulations requiring the submission of such reports. (2) If the final deadline for submitting reports as referred to in paragraph (1) falls on a holiday, the final deadline for submitting reports is on the next working day. (3) If the final deadline for submitting reports as referred to in paragraph (1) falls on a national holiday or joint holiday, the Financial Services Authority has the authority to determine the submission deadline for reports.

Article 10

(1) In the event that, based on the results of the Financial Services Authority's supervision of Monthly Reports submitted by Guarantee Institutions, errors in information are found, the Guarantee Institution is required to submit corrections using the supervision results. (2) Corrections as referred to in paragraph (1) must be submitted to the Financial Services Authority no later than 10 (ten) working days from:
a. the date of notification by the Financial Services Authority; or b. the date of the final meeting discussing supervision results with the Financial Services Authority.
(3) In the event that there are errors in information in Monthly Reports based on the results of the Financial Services Authority's supervision as referred to in paragraph (1), administrative sanctions are only imposed for errors in data for periods at the time of direct and/or indirect supervision. (4) Guarantee Institutions are deemed to have submitted corrections for Monthly Reports on the date the corrections for Monthly Reports are received by the Financial Services Authority. (5) In the event that the Financial Services Authority's reporting system for submitting corrections is not yet available, the submission of corrections for Monthly Reports is submitted online through the Financial Services Authority's mailing room service.

Article 11

(1) In the event that the Financial Services Authority's reporting system experiences technical disturbances or force majeure so that Guarantee Institutions cannot submit Periodic Reports and/or corrections for Monthly Reports, the Financial Services Authority notifies Guarantee Institutions of the technical disturbances or force majeure through:
a. the Financial Services Authority's reporting system; and/or b. Financial Services Authority letters.
(2) Guarantee Institutions experiencing force majeure so that they cannot submit Periodic Reports and/or corrections for Monthly Reports until the submission deadline, notify the Financial Services Authority. (3) In the event of technical disturbances or force majeure as referred to in paragraph (1) and paragraph (2), the Financial Services Authority determines the postponement of the submission deadline for Periodic Reports and/or corrections for Monthly Reports.

Article 12

Regulations regarding the procedures for submitting Periodic Reports, submitting corrections for Monthly Reports, and postponing the submission deadline for Periodic Reports and/or corrections for Monthly Reports as referred to in Article 9 through Article 11 are determined by the Financial Services Authority.

Sixth Section

Administrative Sanctions

Article 13

(1) Violations of the provisions as referred to in Article 2 paragraph (1), Article 4 paragraph (3), Article 5 paragraph (2), paragraph (3), Article 7, Article 9 paragraph (1), and/or Article 10 paragraph (1), paragraph (2), are subject to administrative sanctions in the form of:
a. written warnings; and/or b. reduction of health ratings.
(2) Guarantee Institutions that are late in submitting Monthly Reports as referred to in Article 9 paragraph (1) letter a and/or annual financial reports as referred to in Article 9 paragraph (1) letter b are subject to additional administrative sanctions in the form of administrative fines of Rp500,000.00 (five hundred thousand rupiah) per day. (3) Guarantee Institutions are deemed not to have submitted Monthly Reports as referred to in Article 9 paragraph (1) letter a and/or annual financial reports as referred to in Article 9 paragraph (1) letter b if, up to 30 (thirty) days after the submission deadline, the Guarantee Institution has not submitted Monthly Reports and/or annual financial reports, and are subject to additional administrative sanctions in the form of administrative fines of Rp30,000,000.00 (thirty million rupiah). (4) Guarantee Institutions are subject to additional administrative sanctions in the form of administrative fines of Rp2,000,000.00 (two million rupiah) per Monthly Report if, based on the results of the Financial Services Authority's supervision, there are errors in information submitted in Monthly Reports. (5) Guarantee Institutions that have been subject to additional administrative sanctions in the form of administrative fines remain obligated to submit Periodic Reports and/or corrections for Monthly Reports. (6) In the event of violations of the provisions as referred to in paragraph (1) and the violations have been corrected, the Financial Services Authority provides written warning sanctions that end automatically. (7) In the event that Guarantee Institutions have fulfilled the provisions as referred to in paragraph (1) letter a, the Financial Services Authority revokes administrative sanctions.

Article 14

Regarding violations of administrative sanctions as referred to in Article 13, the Financial Services Authority may conduct a re-evaluation of the Guarantee Institution's principal parties in accordance with Financial Services Authority Regulations regarding re-evaluation for principal parties of financial service institutions.

CHAPTER III

OTHER PROVISIONS

Article 15

The Financial Services Authority may provide approvals or policies different from this Financial Services Authority Regulation based on specific considerations.

Article 16

The imposition of additional administrative sanctions in the form of fines for errors in information in Monthly Reports as referred to in Article 13 paragraph (4) will be implemented for the submission of Monthly Reports for the period of January 2028.

CHAPTER IV

TRANSITIONAL PROVISIONS

Article 17

Upon the implementation of this Financial Services Authority Regulation:
a. administrative sanctions that have been imposed on Guarantee Institutions before this Financial Services Authority Regulation takes effect are declared to remain valid; and b. Guarantee Institutions that have been subject to administrative sanctions and have not fulfilled reporting obligations are subject to additional administrative sanctions in accordance with the provisions of this Financial Services Authority Regulation.

CHAPTER V

CLOSING PROVISIONS

Article 18

Upon the implementation of this Financial Services Authority Regulation:
a. the implementation provisions of Financial Services Authority Regulation Number 3/POJK.05/2013 concerning Monthly Reports of Non-Bank Financial Service Institutions (State Gazette of the Republic of Indonesia Year 2013 Number 150, Supplement to the State Gazette of the Republic of Indonesia Number 5443) remain valid as long as they do not conflict with this Financial Services Authority Regulation; b. Financial Services Authority Regulation Number 3/POJK.05/2013 concerning Monthly Reports of Non-Bank Financial Service Institutions (State Gazette of the Republic of Indonesia Year 2013 Number 150, Supplement to the State Gazette of the Republic of Indonesia Number 5443) is declared not applicable to Guarantee Institutions; and
c. Article 71, Article 72, Article 74, and Article 75 paragraph (2) of Financial Services Authority Regulation Number 11 of 2025 concerning the Conduct of Business by Guarantee Institutions (State Gazette of the Republic of Indonesia Year 2025 Number 19/OJK, Supplement to the State Gazette of the Republic of Indonesia Number 149/OJK) are repealed and declared not applicable.

Article 19

This Financial Services Authority Regulation takes effect on January 1, 2027.

In order that everyone knows it, it is ordered to promulgate this Financial Services Authority Regulation by placing it in the State Gazette of the Republic of Indonesia.

Established in Jakarta on September 4, 2026

THE CHAIRMAN OF THE BOARD OF COMMISSIONERS
FINANCIAL SERVICES AUTHORITY
REPUBLIC OF INDONESIA,

FRIDERICA WIDYASARI DEWI

Promulgated in Jakarta on [Date]

THE MINISTER OF LAW OF THE REPUBLIC OF INDONESIA,

SUPRATMAN ANDI AGTAS

STATE GAZETTE OF THE REPUBLIC OF INDONESIA YEAR 2026 NUMBER [Number]

EXPLANATION

OF
FINANCIAL SERVICES AUTHORITY REGULATION
OF THE REPUBLIC OF INDONESIA
NUMBER 11 OF 2026
CONCERNING
PERIODIC REPORTS OF GUARANTEE INSTITUTIONS

I. GENERAL

Guarantee Institutions are currently required to submit reports to the Financial Services Authority with different frequencies and regulations regarding such obligations are scattered in several separate regulations. Given the variety of types of reports that must be submitted by the guarantee industry to the Financial Services Authority, it is necessary to evaluate the number and types of reports that must be submitted. This is expected to eliminate duplication of report requests and integrate Guarantee Institution reporting information to facilitate business actors of Guarantee Institutions and the Financial Services Authority in preparing and analyzing reports. In addition, the Financial Services Authority has launched a roadmap for the development and strengthening of the Indonesian guarantee industry, one of which mandates the transition of supervision methods from previously compliance-based to risk-based. In order to support the effectiveness of implementing risk-based supervision for Guarantee Institutions, it is necessary to improve the quality of reporting for Guarantee Institutions through the availability of data and information submitted in Periodic Reports.

On the other hand, for the Financial Services Authority, the submission of Periodic Reports through the Financial Services Authority's reporting system provides ease in processing and validating data submitted by Guarantee Institutions, so that the data compilation process can be carried out more effectively and efficiently.

Generally, this Financial Services Authority Regulation perfects regulations concerning Periodic Reports which were previously regulated in several Financial Services Authority Regulations, including the types of Periodic Reports, responsibility for the preparation of Periodic Reports, form and structure of Periodic Reports, adjustment of administrative sanction provisions for violations of the obligation to prepare and submit Periodic Reports, and the submission of Periodic Reports through the Financial Services Authority's reporting system.

II. ARTICLE BY ARTICLE

Article 1

Sufficiently clear.

Article 2

Paragraph (1)
What is meant by "complete" is containing all elements reported in Periodic Reports, including material information or facts as regulated in relevant Financial Services Authority Regulations.
What is meant by "accurate" is that every reported information is based on adequate factual evidence, and its correctness can be accounted for.
What is meant by "on time" is submitting Periodic Reports in accordance with the reporting deadlines established in this Financial Services Authority Regulation.

Paragraph (2)
Sufficiently clear.

Article 3

What is meant by "other information required" is information required by the Financial Services Authority other than monthly financial reports, such as recapitulation of assets, liabilities, and equity.

Article 4

Paragraph (1)
Sufficiently clear.

Paragraph (2)
Sufficiently clear.

Paragraph (3)
What is meant by "management letter" is a letter from the accounting firm containing written comments from the public accountant to the management of the Guarantee Institution regarding the results of the review of internal control structures, implementation of financial accounting standards, or other issues encountered in the implementation of audits, along with improvement suggestions.

Paragraph (4)
Sufficiently clear.

Article 5

Paragraph (1)
Sufficiently clear.

Paragraph (2)
What is meant by "transparent" is a principle that prioritizes clarity, accuracy, honesty, and non-misleading nature of information on publication reports received by the public and/or the Financial Services Authority.

Paragraph (3)
Sufficiently clear.

Paragraph (4)
Example: PT Credit Guarantee of Central Java Region (PT Jamkrida Jateng) publishes audited financial reports through daily newspapers within the operational area of Central Java province and announces them on the PT Jamkrida Jateng website.

Article 6

Letter a
Sufficiently clear.

Letter b
Sufficiently clear.

Letter c
Sufficiently clear.

Letter d
Sufficiently clear.

Letter e
Sufficiently clear.

Letter f
Sufficiently clear.

Letter g
Sufficiently clear.

Letter h
Sufficiently clear.

Letter i
Sufficiently clear.

Letter j
Other reports are intended to accommodate other materials required to be reported based on Financial Services Authority Regulations.
Example: complaint handling service reports and financial literacy reports as regulated in Financial Services Authority Regulations regarding consumer and public protection in the financial services sector.

Article 7

See the explanation of Article 2 paragraph (1).

Article 8

Sufficiently clear.

Article 9

Sufficiently clear.

Article 10

Sufficiently clear.

Article 11

Sufficiently clear.

Article 12

Sufficiently clear.

Article 13

Sufficiently clear.

Article 14

Sufficiently clear.

Article 15

The provision of approvals or policies different from this Financial Services Authority Regulation is intended, among others, to:
a. support national policies; b. protect public interests;
c. maintain industry growth; and/or
d. maintain healthy business competition.
Examples of conditions requiring specific considerations, among others, extraordinary events that can cause significant increases in morbidity and mortality and also impact the economy and society, thus requiring attention and handling by all relevant parties and regulated in other provisions regarding considerations in facing possible extraordinary events.

Article 16

Sufficiently clear.

Article 17

Sufficiently clear.

Article 18

Sufficiently clear.

Article 19

Sufficiently clear.

SUPPLEMENT TO THE STATE GAZETTE OF THE REPUBLIC OF INDONESIA NUMBER [Number]