The Ukraine National Commission on Securities and Stock Market (NSSMC) has issued and brought into force new requirements governing the disclosure and submission of financial statements in XBRL for reporting entities that are capital market participants and professional participants in organised commodity markets, supporting its planned move to exclusive XBRL filing via the Collection Center from 2026. The decision, registered by the Ministry of Justice on 20 June 2025, sets procedures for reporting entities to ensure compliance when submitting financial and consolidated financial statements to the Collection Center and for NSSMC staff to administer the XBRL submission process and users’ electronic cabinets in CEFR. It also confirms that statements submitted to the Collection Center are treated as filed with the NSSMC, mandates use of the UA IFRS XBRL electronic taxonomy file for reporting under international standards, and specifies disclosure requirements for certain IFRS financial statement indicators. The requirements apply to reporting entities regulated by the NSSMC, and the Commission indicated it may supplement the disclosure requirements over time.

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