On Jul. 11, 2025, IDN FSA published circular 17/SEOJK.06/2025 on Monthly report of pawnshop companies and Sharia pawnshop companies, with abstract and FAQs.
Monthly reports consist of statement of financial position, comprehensive income statement, cash flow statement, asset-liability balance analysis report, and others.
Pawnshops shall appoint a member of the board of directors responsible for the preparation and presentation of monthly reports.
For pawnshop companies operating within a provincial or city-regency scope, the obligation to submit a monthly report first applies to the Dec. 2026 monthly report.
The periodic report due every three months for the periods of Mar. 31, 2026, Jun. 30, 2026, Sep. 30, 2026, and Dec. 31, 2026 shall be submitted in the format and structure specified, no later than the 10th day of the following month.
This circular letter shall come into effect on Dec. 1, 2025.
Documents dated Jul. 11, 2025, received from IDN FSA Jul. 29, summarized Jul. 31.
In Aug. 2025, IDN FSA proposed draft on health level assessment, see #265072.
IDN FSA issued draft circular letter outlining the requirements for the financial reporting of pawnshop companies and Sharia pawnshop companies in Indonesia.
Aims to standardize the submission and structure of financial reports for pawnshops.
The draft circular letter includes structure of financial report, submission timeline and procedures, oversight of the report, and transitional provisions.
Consultation End
Consultation period closes Feb. 25, 2025.
Jul. 2025 Finalized Circular
On Jul. 11, 2025, IDN FSA published circular 17/SEOJK.06/2025 on Monthly report of pawnshop companies and Sharia pawnshop companies, with abstract and FAQs.
Monthly reports consist of statement of financial position, comprehensive income statement, cash flow statement, asset-liability balance analysis report, and others.
Pawnshops shall appoint a member of the board of directors responsible for the preparation and presentation of monthly reports.
For pawnshop companies operating within a provincial or city-regency scope, the obligation to submit a monthly report first applies to the Dec. 2026 monthly report.
The periodic report due every three months for the periods of Mar. 31, 2026, Jun. 30, 2026, Sep. 30, 2026, and Dec. 31, 2026 shall be submitted in the format and structure specified, no later than the 10th day of the following month.
This circular letter shall come into effect on Dec. 1, 2025.
Documents dated Jul. 11, 2025, received from IDN FSA Jul. 29, summarized Jul. 31.
In Aug. 2025, IDN FSA proposed draft on health level assessment, see #265072.
