The Ukraine National Commission on Securities and Stock Market amended its rules for how commodity exchanges compile, submit and publish reporting data, introducing a requirement to file financial and audit statements in XBRL format. The change is intended to align commodity exchange financial reporting with requirements that apply to other professional participants in Ukraine’s capital market and with international standards. From 1 November, commodity exchanges must submit financial and audit statements in XBRL using the financial statement taxonomy under international standards, and file reports through the Financial Reporting Collection Center administered by the Commission. The move to XBRL reporting is set out as a gradual transition.
Ukraine National Commission on Securities and Stock Market 2025-10-22
Ukraine National Commission on Securities and Stock Market mandates XBRL financial and audit reporting for commodity exchanges from 1 November
The Ukraine National Commission on Securities and Stock Market has amended rules for commodity exchanges to require financial and audit statements in XBRL format, aligning with international standards. From 1 November, exchanges must use the financial statement taxonomy and file reports through the Financial Reporting Collection Center. This transition to XBRL reporting will be gradual.