Form and Structure of Periodic Reports for Pension Funds

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Sector:
PPDP

Sub-Sector:
Pension Funds

Type of Regulation:
OJK Circular Letter

Regulation Number:
11/SEOJK.05/2025

Effective Date:
6/11/2025

Attachment 1
SEOJK 11-SEOJK05-2025 Form and Structure of Periodic Reports for Pension Funds.pdf Abstract SEOJK 11-SEOJK05-2025 Form and Structure of Periodic Reports for Pension Funds.pdf FAQ SEOJK 11-SEOJK05-2025 Form and Structure of Periodic Reports for Pension Funds.pdf

Page Content
Circular Letter of the Financial Services Authority Number 11/SEOJK.05/2025 concerning Form and Structure of Periodic Reports for Pension Funds

Abstract:
That in order to implement the mandate of Article 4 paragraph (4), Article 8 paragraph (4), Article 12, Article 13, and Article 17 of the Financial Services Authority Regulation Number 21 of 2024 concerning Periodic Reports for Pension Funds (POJK 21/2024), it is necessary to refine the regulations regarding the basis for the pension fund industry to submit periodic reports.

Regulations concerning the form and structure of periodic reports for pension funds are currently regulated in the Financial Services Authority Circular Letter Number 4/SEOJK.05/2021 concerning Form and Structure of Periodic Reports for Pension Funds (SEOJK 4/2021) and the Financial Services Authority Circular Letter Number 5/SEOJK.05/2021 concerning Form and Structure of Periodic Reports for Pension Funds that Implement Pension Programs Based on Sharia Principles (SEOJK 5/2021).

The legal basis for this Financial Services Authority Circular Letter is: Law No. 21 of 2011 as amended by Law No. 4 of 2023; and POJK No. 21 of 2024.

The refinements carried out include among others:

1. Format of monthly reports and annual financial statements for Employer Pension Funds (DPPK) that implement defined benefit pension programs and DPPK that implement defined contribution pension programs, including adjustments to investment types, adjustments to other pension benefit and other benefit columns, addition of details of funds that cannot be recognized as income, and addition of other pension benefits and validation of life cycle funds;
2. Addition of public disclosure report formats;
3. Addition of monthly report formats and annual financial statements for Employer Pension Funds (DPPK) that implement 2 (two) pension programs;
4. Adjustment of substance and transfer of content regarding the assessment of health levels regulated in Roman X number 5 and Attachment VI of the Financial Services Authority Circular Letter Number 22/SEOJK.05/2020 concerning Assessment of Health Levels of Pension Funds into other DPPK reports and other reports of Pension Funds of Financial Institutions (DPLK); and
5. Addition of transitional provisions regarding the submission of periodic reports in accordance with the form and structure of periodic reports available in the OJK reporting system.

Notes:
This Financial Services Authority Circular Letter takes effect on the date of establishment.
This Financial Services Authority Circular Letter was established on June 11, 2025.
Upon the entry into force of this Financial Services Authority Circular Letter:

1. Roman X number 5 and Attachment VI of the Financial Services Authority Circular Letter Number 22/SEOJK.05/2020 concerning Assessment of Health Levels of Pension Funds;
2. Financial Services Authority Circular Letter Number 4/SEOJK.05/2021 concerning Form and Structure of Periodic Reports for Pension Funds; and
3. Financial Services Authority Circular Letter Number 5/SEOJK.05/2021 concerning Form and Structure of Periodic Reports for Pension Funds that Implement Pension Programs Based on Sharia Principles,
   are repealed and declared invalid.
   In the event that the Financial Services Authority reporting system has not yet provided the form and structure of Periodic Reports in accordance with the provisions in this Financial Services Authority Circular Letter, the submission of Periodic Reports shall be submitted in accordance with the form and structure of Periodic Reports available in the Financial Services Authority reporting system.