OJK Regulation No. 45/PADK.06/2025 on Monthly Reports of Financing Companies and Shariah Financing Companies

EXTRACT
REGULATION OF THE MEMBER OF THE BOARD OF COMMISSIONERS FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA NUMBER 45/PADK.06/2025 CONCERNING MONTHLY REPORTS OF FINANCING COMPANIES AND SHARIAH FINANCING COMPANIES WITH THE GRACE OF GOD THE ALMIGHTY, THE MEMBER OF THE BOARD OF COMMISSIONERS OF THE FINANCIAL SERVICES AUTHORITY, Considering: a. that to support the development and reporting needs of the financing company and Shariah financing company industry, it is necessary to improve the regulations regarding monthly reports of financing companies as regulated in Financial Services Authority Circular Letter Number 3/SEOJK.05/2016 concerning Monthly Reports of Financing Companies as amended by Financial Services Authority Circular Letter Number 26/SEOJK.05/2019 concerning Amendments to Financial Services Authority Circular Letter Number 3/SEOJK.05/2016 concerning Monthly Reports of Financing Companies and monthly reports of Shariah financing companies as regulated in Financial Services Authority Circular Letter Number 4/SEOJK.05/2016 concerning Monthly Reports of Shariah Financing Companies and Shariah Business Units of Financing Companies as amended by Financial Services Authority Circular Letter Number 27/SEOJK.05/2019 concerning Amendments to Financial Services Authority Circular Letter Number 4/SEOJK.05/2016 Concerning Monthly Reports of Shariah Financing Companies and Shariah Business Units of Financing Companies; b. that based on the considerations as referred to in letter a, it is necessary to establish a Regulation of the Member of the Board of Commissioners of the Financial Services Authority concerning monthly reports for financing companies and Shariah financing companies;

Recalling: 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 by Law Number 4 of 2023 concerning the Development and Strengthening of the Financial Sector (State Gazette of the Republic of Indonesia Year 2023 Number 4, Supplement to the State Gazette Number 6845);
2. Law Number 4 of 2023 concerning the Development and Strengthening of the Financial Sector (State Gazette of the Republic of Indonesia Year 2023 Number 4, Supplement to the State Gazette of the Republic of Indonesia Number 6845);
3. 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);
4. Financial Services Authority Regulation Number 35/POJK.05/2018 concerning the Conduct of Business by Financing Companies (State Gazette of the Republic of Indonesia Year 2018 Number 260, Supplement to the State Gazette of the Republic of Indonesia Number 6286) as last amended by Financial Services Authority Regulation Number 46 of 2024 concerning the Development and Strengthening of Financing Companies, Infrastructure Financing Companies, and Venture Capital Companies (State Gazette of the Republic of Indonesia Year 2024 Number 59/OJK, Supplement to the State Gazette of the Republic of Indonesia Number 127/OJK);
5. Financial Services Authority Regulation Number 10/POJK.05/2019 concerning the Conduct of Business by Shariah Financing Companies and Shariah Business Units of Financing Companies (State Gazette of the Republic of Indonesia Year 2019 Number 40, Supplement to the State Gazette of the Republic of Indonesia Number 6320) as amended by Financial Services Authority Regulation Number 46 of 2024 concerning the Development and Strengthening of Financing Companies, Infrastructure Financing Companies, and Venture Capital Companies (State Gazette of the Republic of Indonesia Year 2024 Number 59/OJK, Supplement to the State Gazette of the Republic of Indonesia Number 127/OJK);

DECIDES:
Establish: A REGULATION OF THE MEMBER OF THE BOARD OF COMMISSIONERS OF THE FINANCIAL SERVICES AUTHORITY CONCERNING MONTHLY REPORTS FOR FINANCING COMPANIES AND SHARIAH FINANCING COMPANIES.

Article 1
The regulations regarding monthly reports of Financing Companies and Shariah Financing Companies as contained in the Appendix which is an integral part of this Regulation of the Member of the Board of Commissioners of the Financial Services Authority.

Article 2
(1) The obligation of Financing Companies to submit monthly reports until the reporting period of May 2027 shall continue to be carried out in accordance with the form, structure, and method of submission of reports as regulated in Financial Services Authority Circular Letter Number 3/SEOJK.05/2016 concerning Monthly Reports of Financing Companies as amended in Financial Services Authority Circular Letter Number 26/SEOJK.05/2019 concerning Amendments to Financial Services Authority Circular Letter Number 3/SEOJK.05/2016 Concerning Monthly Reports of Financing Companies. (2) The obligation of Shariah Financing Companies and UUS to submit Monthly Reports until the reporting period of May 2027 shall continue to be carried out in accordance with the form, structure, and method of submission of reports as regulated in Financial Services Authority Circular Letter Number 4/SEOJK.05/2016 concerning Monthly Reports of Shariah Financing Companies and Shariah Business Units of Financing Companies as amended in Financial Services Authority Circular Letter Number 27/SEOJK.05/2019 concerning Amendments to SEOJK Number 4/SEOJK.05/2016 Concerning Monthly Reports of Shariah Financing Companies and Shariah Business Units of Financing Companies.

Article 3
At the time this Regulation of the Member of the Board of Commissioners of the Financial Services Authority takes effect, the following regulations:
a. Financial Services Authority Circular Letter Number 3/SEOJK.05/2016 concerning Monthly Reports of Financing Companies as amended by Financial Services Authority Circular Letter Number 26/SEOJK.05/2019 concerning Amendments to

This extract is in accordance with the original Head of Legal Development Directorate Legal Department signed.
Aat Windradi
Financial Services Authority Circular Letter Number 3/SEOJK.05/2016 Concerning Monthly Reports of Financing Companies; and b. Financial Services Authority Circular Letter Number 4/SEOJK.05/2016 concerning Monthly Reports of Shariah Financing Companies and Shariah Business Units of Financing Companies as amended by Financial Services Authority Circular Letter Number 27/SEOJK.05/2019 concerning Amendments to Financial Services Authority Circular Letter Number 4/SEOJK.05/2016 Concerning Monthly Reports of Shariah Financing Companies and Shariah Business Units of Financing Companies, are revoked and declared invalid.

Article 4
This Regulation of the Member of the Board of Commissioners of the Financial Services Authority takes effect on July 1, 2027.
Established in Jakarta on December 23, 2025
EXECUTIVE HEAD OF SUPERVISOR OF
FINANCING INSTITUTIONS,
VENTURE CAPITAL COMPANIES,
MICRO FINANCE INSTITUTIONS, AND
OTHER FINANCIAL SERVICE INSTITUTIONS
FINANCIAL SERVICES AUTHORITY
REPUBLIC OF INDONESIA,
AGUSMAN signed.

APPENDIX
REGULATION OF THE MEMBER OF THE BOARD OF COMMISSIONERS OF THE FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA NUMBER 45/PADK.06/2025 CONCERNING MONTHLY REPORTS OF FINANCING COMPANIES AND SHARIAH FINANCING COMPANIES

I. GENERAL PROVISIONS

1. Company means financing companies and Shariah financing companies.
2. Financing Company means a legal entity that conducts financing activities for goods and/or services to the public.
3. Shariah Financing Company means a Financing Company whose entire business activities conduct Shariah financing.
4. Shariah Business Unit which is hereinafter abbreviated as UUS is a working unit of the head office of the Financing Company that conducts Shariah financing and/or functions as the head office of offices that conduct Shariah financing.
5. Monthly Report of the Company which is hereinafter called Monthly Report is a financial report prepared by the Company for the needs of the Financial Services Authority, which covers the period from the 1st to the end of the relevant month and is presented and submitted to the Financial Services Authority in accordance with the format and method determined by the Financial Services Authority.
6. Board of Directors is the Company organ authorized and fully responsible for the management of the Company for the interests of the Company, in accordance with the purpose and objectives of the Company and represents the Company, both inside and outside of court in accordance with the articles of association regulations for Companies in the form of limited liability companies, or equivalent to the Board of Directors for Companies in the form of cooperative legal entities.
7. Board of Commissioners is the Company organ tasked with conducting general and/or specific supervision in accordance with the articles of association and providing advice to the Board of Directors for Companies in the form of limited liability companies or equivalent to the Board of Commissioners for Companies in the form of cooperative legal entities.

II. FORM, STRUCTURE, AND GUIDELINES FOR MONTHLY REPORTS

1. Monthly Reports consist of:
   a. financial position reports; b. profit and loss reports and other comprehensive income;
   c. cash flow reports;
   d. asset and liability matching analysis reports; and e. other reports.
2. The form, structure, and guidelines for preparing Monthly Reports for Financing Companies are in accordance with Format 1 which is an integral part of this Regulation of the Member of the Board of Commissioners of the Financial Services Authority.
3. The form, structure, and guidelines for preparing Monthly Reports for Shariah Financing Companies and UUS are in accordance with Format 2 which is an integral part of this Regulation of the Member of the Board of Commissioners of the Financial Services Authority.
4. For Financing Companies that have a UUS, in addition to submitting the Monthly Report of the Financing Company as referred to in Format 1, they must also submit the Monthly Report of the UUS as referred to in Format 2 separately.

III. TIME FOR SUBMISSION OF MONTHLY REPORTS

1. Companies must submit Monthly Reports to the Financial Services Authority no later than the 10th of the following month.
2. In the event that the 10th date as referred to in item 1 falls on a holiday, the Monthly Report must be submitted on the next working day.
3. In the event that the submission date of the Monthly Report as referred to in item 1 or item 2 falls on a national holiday or joint holiday, the Financial Services Authority is authorized to determine the final submission date for the Monthly Report.

IV. RESPONSIBLE BOARD OF DIRECTORS MEMBERS AND REPORT PREPARERS

1. The Company appoints a member of the Board of Directors or an equivalent official in the Company who is responsible for the preparation and presentation of Monthly Reports.
2. The member of the Board of Directors or official as referred to in item 1 appoints report preparers to prepare, verify, and submit Monthly Reports.
3. The Company must report changes in the member of the Board of Directors or official as referred to in item 1 and/or report preparers as referred to in item 2 to the Financial Services Authority in accordance with Format 3 which is an integral part of this Regulation of the Member of the Board of Commissioners of the Financial Services Authority.

V. SUBMISSION PROCEDURES

1. Submission of Monthly Reports is submitted to the Financial Services Authority online through the Financial Services Authority's data communication network system.

2. In submitting Monthly Reports as referred to in item 1, the report preparer as referred to in Roman numeral IV item 2 must have a user ID and password.

3. To obtain the user ID and password as referred to in item 2, the member of the Board of Directors or equivalent in the Company must submit a request in accordance with Format 4.

4. In the event that the Company changes the report preparer as referred to in Roman numeral IV item 3, the Company must submit a request to obtain and/or change the user ID and password as referred to in item 3 in accordance with Format 5.

5. In the event that:
   a. the Financial Services Authority's data communication network system as referred to in item 1 is not yet available; and/or b. the Financial Services Authority's communication system and/or the Company experiences technical disturbances or force majeure, the Company submits Monthly Reports online in the form of electronic documents through the email address designated by the Financial Services Authority.

6. In the event of technical disturbances or force majeure as referred to in item 5 letter b, the Financial Services Authority sends a notification or announcement on the Financial Services Authority's website, registered mail, and/or email to the Company on the same day after the technical disturbance occurs.

7. In the event that technical disturbances or force majeure as referred to in item 5 letter b occur in the Company, the Company submits a written notification to the Financial Services Authority on the same day after the technical disturbance or force majeure occurs.

8. Force majeure as referred to in item 5 letter b includes, among others, fire, mass riots, war, armed conflict, sabotage, pandemic, cyber attacks, and natural disasters such as earthquakes or floods, non-natural disasters, and/or social disasters that disrupt the Company's operational activities, which can be proven by a statement from the competent official of the relevant agency.

9. Submission of Monthly Reports in the form of electronic documents via email as referred to in item 5 is submitted to the mailing room address mrmr@ojk.go.id or another address designated by the Financial Services Authority and addressed to:
   Financial Services Authority attn. Head of Data and Statistics Management Department with a copy to:
   a. Head of the Department of Supervision of Financing Institutions, Venture Capital Companies, and Special Financial Institutions for Companies and UUS headquartered in the Jakarta, Bogor, Depok, Tangerang, Bekasi area; or b. Head of the local OJK office in accordance with the area where the Company and UUS head offices are located.

10. In the event that the email address designated by the Financial Services Authority as referred to in item 5 experiences technical disturbances, the Company submits Monthly Reports offline in the form of electronic copies (soft files) accompanied by written notification along with supporting documents and sent to the Financial Services Authority via a letter signed by the Board of Directors with the following provisions:
    attn. Head of Data and Statistics Management Department Radius Prawiro Tower Building, 14th Floor Bank Indonesia Office Complex MH. Thamrin Street Number 2, Jakarta, 10110 with a copy to:
    a. Head of the Department of Supervision of Financing Institutions, Venture Capital Companies, and Special Financial Institutions for Companies and UUS headquartered in the Jakarta, Bogor, Depok, Tangerang, Bekasi area; or b. Head of the local OJK office in accordance with the area where the Company and UUS head offices are located.

11. Offline submission of Monthly Reports as referred to in item 10 can be done in the following ways:
    a. handed over directly; or b. sent through a courier service company, to the Financial Services Authority office, in accordance with the address as referred to in item 10.

12. Offline submission of Monthly Reports as referred to in item 10 is submitted to the Financial Services Authority on working days and Financial Services Authority working hours.

13. In the event of technical disturbances or force majeure, the Financial Services Authority may determine a postponement of the submission deadline for Monthly Reports as referred to in item 12 during the system application recovery period.

14. In determining the postponement of the submission deadline for Monthly Reports as referred to in item 13, the Financial Services Authority considers the time and resolution of the technical disturbances and force majeure.

15. In the event of a change in the Financial Services Authority office address as referred to in item 10, the Financial Services Authority sends a notification or announcement regarding the address change on the Financial Services Authority's website, registered mail, and/or email to the Company.

16. The Company is deemed to have submitted the Monthly Report with the following provisions:
    a. for online submission via:

1. the Financial Services Authority's data communication network system is proven by a receipt from the Financial Services Authority's data communication network system; or
2. email to the Financial Services Authority is proven by an email receipt from the Financial Services Authority; or
   b. for offline submission, is proven by a receipt from the Financial Services Authority.

17. Questions related to the submission of Monthly Reports can be submitted to the Financial Services Authority helpdesk with phone number 021-29600000 ext. 7000 or email address helpdesk@ojk.go.id.

FORMAT 1
FORM, STRUCTURE, AND GUIDELINES FOR PREPARING MONTHLY REPORTS FOR FINANCING COMPANIES

CHAPTER I : GENERAL EXPLANATION 8
A. Reporting Purpose 8
B. Reporting Principles 8
C. Presentation of Foreign Currency Transactions 9
D. Filling out Report Forms 9

CHAPTER II : GENERAL EXPLANATION OF DETAIL LIST COLUMNS 10
A. Currency Type 10
B. Interest Rate/Margin/Profit Sharing/Service Fee 10
C. Quality 11
D. Issuer/Borrower Category 11
E. Buyer Category 11
F. Debtor Category 11
G. Creditor Category 11
H. Relationship with Financing Company 11
I. Maturity Period 13
J. Outstanding Principal Balance of Financing Receivables 13 K. Net Outstanding Principal Balance of Financing Receivables 13

CHAPTER III : FINANCING COMPANY PROFILE 14
A. Form 0000 - Financing Company Profile 14
B. Form 0010 - Business License Details 21
C. Form 0020 - Branch Office Details 22
D. Form 0025 - Non-Branch Office Details 24
E. Form 0030 - Shareholder and Second-Degree Shareholder Details 27 F. Form 0035 - Management Details 32 G. Form 0036 - Related Party Details 35 H. Form 0041 - Workforce Details by Education Level 37

I. Form 0043 - Workforce Details by Function 41
J. Form 0046 - Foreign Workforce Details 44

CHAPTER IV : MONTHLY FINANCIAL REPORTS OF FINANCING COMPANIES 46
A. Form 1100 - Financial Position Report 46
B. Form 1110 - Administrative Account 74
C. Form 1200 - Profit and Loss and Other Comprehensive Income Report 79
D. Form 1300 - Cash Flow Report 95
E. Form 2100 - Details of Financing Provided 107 F. Form 2103 - Details of Buy Now Pay Later Financing 128 G. Form 2105 - Details of Receivables Transfer 146 H. Form 2107 - Details of Receivables Write-off 151
I. Form 2200 - Details of Securities Held 156
J. Form 2300 - Details of Equity Investments 161 K. Form 2490 - Details of Other Assets 164
L. Form 2550 - Details of Loans/Funding Received 166
M. Form 2600 - Details of Securities Issued 172 N. Form 2790 - Details of Other Liabilities 178 O. Form 3010 - Details of Hedging Derivative Instruments 180 P. Form 3020 - Details of Third-Party Financing Cooperation Disbursement 183 Q. Form 5310 - Asset and Liability Matching Analysis Report 187

CHAPTER I
GENERAL EXPLANATION
A. REPORTING PURPOSE
Monthly Reports prepared according to the systematics established in this appendix are intended to collect and compile statistical data of Financing Companies individually and collectively in order to:

1. regulate and supervise Financing Companies;
2. form statistics for the purpose of analyzing the Financing Company industry; and
3. meet the internal needs of Financing Companies.
   To achieve these objectives, Financing Companies submit reports correctly, completely, and in accordance with the established deadlines.

B. REPORTING PRINCIPLES
The following principles are adopted in this reporting system:

1. Basis of Preparation
   The preparation of Monthly Reports is based on regulations established by the OJK and Financial Accounting Standards issued by the Indonesian Accountants Association Standard Board (DSAK IAI). Accounting for Financing Company transactions is carried out in accordance with applicable accounting standards in Indonesia.
2. Separation Between Financial Position Reports and Administrative Accounts
   All items that are assets, liabilities, and equity of the Financing Company are reported in the financial position report. Items that are still commitments and contingencies and other notes are reported in administrative accounts.
3. Separation of Transactions with Banks and the Central Government
   This reporting system adopts the principle of separating transactions between Financing Companies and Banks, as well as between Financing Companies and the Central Government.
   Banks are as referred to in banking legislation.
4. Separation of Residents and Non-Residents
   This reporting system adopts the principle of separating transactions conducted between Financing Companies and residents and non-residents. a. Residents Residents are individuals, bodies, institutions, and companies domiciled in Indonesia for more than one year and whose main activity (center of interest) involves consumption, production, and other economic transactions in Indonesia, including representations of the Republic of Indonesia abroad and their staff members with diplomatic status. b. Non-Residents Non-residents are individuals, bodies, institutions, and companies not domiciled in Indonesia or domiciled in Indonesia for at most one year and whose main activity (center of interest) is not in Indonesia, including foreign representations in Indonesia and their staff members with diplomatic status.

C. PRESENTATION OF FOREIGN CURRENCY TRANSACTIONS
Financial reports must be presented in Rupiah. Assets, liabilities, equity, and administrative accounts in foreign currency, hereinafter referred to as foreign exchange (valas), owned by Financing Companies must be converted into Rupiah using the reference exchange rate established by Bank Indonesia, referring to applicable financial accounting standards.

D. FILLING OUT REPORT FORMS
Filling out report forms is done by entering data automatically in alphanumeric form using data entry programs and all financial reports are presented in full Rupiah units unless otherwise stated in full foreign currency units, for example 123000000000.

CHAPTER II
GENERAL EXPLANATION OF DETAIL LIST COLUMNS
A. CURRENCY TYPE
Currency type is the type of currency used in conducting transactions between the reporting Financing Company and other parties. In the event that the agreed transaction uses foreign currency (as stated in the agreement deed) but its realization is in Rupiah, the transaction is treated as a foreign currency transaction.

B. INTEREST RATE/MARGIN/PROFIT SHARING/SERVICE FEE Interest rate is the price level of a financing transaction conducted by the reporting Financing Company. If multiple interest rates are given in one account, the interest rate column is filled with the highest interest rate. For interest rates, two decimal places are used, for example, an interest rate of 12.5% is written as 12.50. For transaction types that do not involve interest, the interest rate column is left blank. Sharia-based financing implemented by Financing Companies that have a Shariah Business Unit...

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