Ukraine National Commission on Securities and Stock Market has reminded supervised companies of their obligation to submit financial statements within the applicable October 2025 deadlines, including XBRL filings submitted via the Financial Reporting Collection Center. The notice highlights 5 October 2025 as the deadline for all enterprises to submit financial statements that remained unsubmitted during martial law under Ukraine’s law on protecting reporting subjects during martial law or a state of war, and indicates the Commission is ensuring the technical feasibility of meeting that requirement. For its supervised entities, including securities issuers, professional participants in capital markets and professional participants in organized commodity markets, filings must be submitted by 31 October 2025 through the Financial Reporting Collection Center in XBRL format, covering annual and interim financial statements for the entire period of non-submission. The Commission also noted that while the martial-law reporting regime had allowed deferrals for individuals, sole proprietors and legal entities, the obligation to prepare financial statements remained in force for capital and commodity market participants.
Ukraine National Commission on Securities and Stock Market 2025-10-01
Ukraine National Commission on Securities and Stock Market reiterates 5 October and 31 October 2025 financial statement submission deadlines including XBRL filings
The Ukraine National Commission on Securities and Stock Market reminds supervised entities, including securities issuers and capital market participants, to submit financial statements by 31 October 2025 via the Financial Reporting Collection Center in XBRL format. This includes annual and interim statements for periods of non-submission during martial law. The Commission is ensuring technical feasibility for compliance.