Annual Report · Regulation

Issuer annual report content and form under SEOJK 16/2021

Short answer

SEOJK 16/SEOJK.04/2021 (issued 29 June 2021) elaborates the form and content of issuer annual reports from POJK 29/POJK.04/2016. It details mandatory sections, from financial highlights, profile, management analysis, and governance to social responsibility/sustainability and financial statements, and affirms that the English version must equal the Indonesian.

Mandatory sections (outline)

Key financial highlights and stock information.
Board of Directors' report and Board of Commissioners' report.
Company profile (including structure and human resources).
Management discussion and analysis (MD&A).
Corporate governance (GCG).
Social responsibility/sustainability.
Audited financial statements and the responsibility statement.

Relationship with other rules

Rule	Role
POJK 29/2016	Base obligation for issuer annual reports (Article 4, mandatory components).
SEOJK 16/2021	Technical elaboration of annual report form and content.
POJK 51/2017	Sustainability-report obligation (may be a separate part).

Important: for issuers, the English version must equal the Indonesian, not a summary. This is often a critical quality and schedule point.

Frequently asked questions

How do POJK 29/2016 and SEOJK 16/2021 differ?

POJK 29/2016 sets the obligation and base components of the annual report; SEOJK 16/2021 elaborates its form and content technically.

Is the sustainability report part of the annual report?

Social responsibility/sustainability is part of the disclosure; the sustainability-report obligation is governed by POJK 51/2017 and may be presented separately.

Must the English version be equivalent?

Yes. SEOJK 16/2021 affirms equivalence between the Indonesian and English issuer annual reports.

Where is the responsibility statement?

The annual report includes a responsibility statement by the Board of Directors (and Commissioners) on the truth of its contents.

Official sources

SEOJK 16/SEOJK.04/2021 on the form and content of annual reports of issuers or public companies (issued 29 June 2021).
POJK 29/POJK.04/2016 on annual reports of issuers or public companies.
POJK 51/POJK.03/2017 on sustainability reporting.
Official references: OJK

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Compiled June 2026 from official sources. Regulations and practices evolve; verify the latest OJK/IDX/IAI/KNKG provisions before making decisions. This page is informational, not legal or accounting advice.