Indonesia’s Financial Services Authority (OJK) issued policy adjustments to give insurance, reinsurance and guarantee companies more time to meet reporting requirements, extending deadlines for 2025 audited annual financial statements prepared under PSAK 117 Insurance Contracts and delaying the effective timeline for certain firms to become reporters in the Financial Information Service System (SLIK). For general insurers, life insurers and reinsurers, the deadline to submit 2025 audited annual financial statements was extended from 30 April 2026 to 30 June 2026. Related reporting obligations were also adjusted, including deferring asset value updates in OJK’s receipt information system (SIPO) until the audited financial statements are received, moving the deadline for the published summary of audited annual financial statements to 31 July 2026, and extending the sustainability report deadline to 30 June 2026. Separately, OJK extended the deadline for general insurers and sharia general insurers marketing credit insurance and or suretyship, as well as guarantee companies and sharia guarantee companies, to become SLIK reporters from 31 July 2025 to no later than 31 December 2027. OJK will monitor implementation and conduct periodic evaluation of firms’ readiness, and expects affected companies to adjust cooperation arrangements with relevant parties and strengthen the supporting information systems needed to meet SLIK reporting requirements.
OJK 2026-04-25
Indonesia’s Financial Services Authority extends insurers’ 2025 audited financial reporting deadlines and pushes SLIK reporter implementation to 31 December 2027
Indonesia’s Financial Services Authority (OJK) has extended several reporting timelines for insurance, reinsurance and guarantee companies, including moving the deadline for 2025 audited annual financial statements under PSAK 117 Insurance Contracts from 30 April 2026 to 30 June 2026 and aligning related publication and sustainability report dates. OJK has also postponed the requirement for certain general and sharia insurers and guarantee companies to become Financial Information Service System (SLIK) reporters from 31 July 2025 to no later than 31 December 2027, and will monitor implementation and firms’ readiness.