Disclosure · Incidental

Incidental disclosure & issuer corporate actions

Short answer

Beyond periodic reports, issuers must make incidental disclosures of material information or facts, including corporate actions, to OJK and the public in a timely manner. Under POJK 31/2015 (as amended by POJK 45/2024), material facts must generally be disclosed by the end of the 2nd working day after the event. The aim: information equality and preventing unfair trading.

Examples of material events

Corporate actions: mergers/acquisitions, capital increases, dividends, stock splits.
Changes of control, directors/commissioners, or key policies.
Material transactions, significant litigation, or events affecting price/investor decisions.

Obligation & deadline

Aspect	Note
To whom	OJK and the public (e.g., via IDX and the issuer's website).
Deadline	Generally by the end of the 2nd working day after the event.
Content	Date, type, description, and impact of the material event.

Note: parts of POJK 31/2015 were amended by POJK 45/2024. Check the latest provisions for details and exceptions.

Frequently asked questions

What is incidental disclosure?

Disclosure of material information/facts that occur at any time (e.g., corporate actions) to OJK and the public in a timely manner, outside periodic reports.

By when must it be disclosed?

Material facts must generally be disclosed by the end of the 2nd working day after the event, per POJK 31/2015 (as amended by POJK 45/2024).

What corporate actions must be disclosed?

Mergers/acquisitions, capital increases, dividends, stock splits, control changes, and other material transactions that could affect investor decisions.

What is the purpose of this disclosure?

To maintain information equality for all investors and prevent unfair trading.

Official sources

POJK 31/POJK.04/2015 on disclosure of material information or facts (partly amended by POJK 45/2024).
Law No. 8 of 1995 on Capital Markets.
Indonesia Stock Exchange (IDX) disclosure provisions.
Official references: OJK · IDX

Structuring your disclosures?

SAMCGI helps issuers structure disclosure communication, clear, timely, and consistent across channels. We prepare the discipline, not promise outcomes; not legal advice.

Disclosure communicationCross-channel consistencySince 1998

Discuss your disclosures

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.