Financial Services Authority Board of Commissioners Regulation Number 3 of 2026 Reformulation of Crypto Asset Reporting through the Financial Services Authority System and Strengthening the Supervision of Digital Derivatives

Introduction

On 30 June 2026, the Financial Services Authority Board of Commissioners enacted Financial Services Authority Board of Commissioners Regulation Number 3 of 2026 on the Administration of Digital Financial Asset Trading, Including Crypto Assets (“PADK 3/2026”), which took effect on 1 September 2026. PADK 3/2026 establishes the latest guidelines and legal framework governing the reporting mechanisms and reporting formats applicable to all Digital Financial Asset Trading Providers in submitting reports to the Financial Services Authority (“OJK”).

The OJK considered it necessary to revoke Financial Services Authority Circular Letter of the Republic of Indonesia Number 20/SEOJK.07/2024 on the Administration of Digital Financial Asset Trading, Including Crypto Assets (“SEOJK 20/2024”) in order to revise the reporting procedures, ranging from asset eligibility evaluation documents to the preparation of periodic reports, so that the supervision of crypto asset trading may be conducted in a more accountable, efficient, and digitally integrated manner.

PADK 3/2026 regulates the guidelines, mechanisms, procedures, and standardized reporting formats relating to digital financial asset and crypto asset trading activities in Indonesia. These include the obligation for exchanges to submit quarterly reports on the evaluation of digital financial assets included in the digital financial asset list, periodic reports (monthly, quarterly, and annual audited reports), incidental reports, and notifications regarding the readiness of derivative transaction infrastructure. Compared with SEOJK 20/2024, this Regulation introduces a new reporting format that is more detailed and structured, including the recording of margin positions and the recapitulation of crypto derivative transactions.

Comparison

The following table compares PADK 3/2026 and SEOJK 20/2024:

Key Provisions

Periodic Evaluation of the Digital Financial Asset List

Pursuant to Annex I Section II, exchanges are required to regularly evaluate the eligibility of digital financial assets that have been included in the digital financial asset list at least once every 3 (three) months and/or at any time when necessary.

The results of such evaluation must be documented in an official report and submitted to the OJK no later than 5 (five) working days after the evaluation has been finalized.

The report must use the letter format set out in Annex II Part A and must be signed directly by the member of the Board of Directors designated as the person responsible for reporting.

Periodic and Incidental Reporting Obligations

Pursuant to Annex I Section III, all Digital Financial Asset Trading Providers, including exchanges, clearing, guarantee, and settlement institutions, custodians, and traders, are required to submit periodic reports and incidental reports in a complete and accurate manner without omitting any material facts.

The deadlines for the submission of each report are as follows:

Online Reporting Mechanism through the Financial Services Authority System

Pursuant to Annex I Section IV, all reporting mechanisms are now centralized and must be carried out electronically through the Financial Services Authority Reporting System. The Financial Services Authority Reporting System is an information system used as the platform for the online submission of reports by Digital Financial Asset Trading Providers to the Financial Services Authority (OJK).

Pursuant to the Elucidation of Article 2 paragraph (2) of Financial Services Authority Regulation Number 22 of 2025 concerning Reporting by Commercial Banks through the Financial Services Authority Reporting System, the Financial Services Authority Reporting System is an electronic reporting system administered by the Financial Services Authority and may be accessed through https://apolo.ojk.go.id. To access the system, providers must have designated reporting officers who have been registered and possess an official user ID and password.

As a mitigation measure in the event of technical disruptions to the system or where the system is not yet available, providers are permitted to submit electronic documents by electronic mail (email) to the OJK’s official email address or to submit them offline (physical documents) directly to the office address of the relevant supervisory department within the OJK.

Notification of Derivatives Clearing Activities

The provisions set out in Annex I Section V establish the requirements applicable to a Clearing, Guarantee, and Settlement Institution intending to facilitate Digital Financial Asset derivative transactions.

The institution is required to submit a written notification to the OJK no later than 3 (three) working days before the commencement of trading.

The notification must include details of the system description, risk management, organizational and management structure, the availability of a dedicated account, and evidence of technological readiness, including a real-time margin management system and an integrated matching engine system.

Closing

PADK 3/2026 establishes the reporting and supervisory framework for the trading of digital financial assets, including crypto assets, by emphasizing standardized, digitalized, and simplified reporting mechanisms to support effective and accountable supervision.

The simplification of the categories of periodic reports, the implementation of the OJK Reporting System as the primary reporting channel, and the specific provisions governing notifications of readiness for derivatives clearing activities reflect the OJK’s efforts to enhance the effectiveness of supervision while supporting the development of a more transparent and accountable digital financial asset ecosystem.

Digital Financial Asset Trading Providers should adjust their internal reporting systems, data governance, and technological infrastructure to ensure that all reporting obligations are fulfilled in accordance with the formats, mechanisms, and deadlines stipulated under PADK 3/2026.