Ukraine National Commission on Securities and Stock Market postpones financial reporting submissions to 1 June 2026 for asset managers and pension market participants

The Ukraine National Commission on Securities and Stock Market approved a draft decision introducing a one-off extension of the deadline for certain capital market and organised commodity market participants to submit financial reporting in 2026, moving it to 1 June 2026. The extension applies to asset management companies, non-state pension fund administrators, collective investment institutions, and non-state pension funds. By 1 June 2026, these entities must file with the financial reporting collection centre their first quarter 2026 financial statements (including consolidated statements where applicable) and their 2025 annual financial statements together with the auditor’s report (including consolidated versions where applicable). They must also submit to the Commission a statement relating to the audit report. The measure is linked to martial law and is intended to reduce compliance burdens and support operational stability; it is set to take effect on 1 April 2026.