Information on upcoming changes regarding the disclosure dates for annual and interim financial statements

The NSSMC would like to inform market participants that the obligation to disclose regulated information has been reinstated as of 28 August 2025, in accordance with amendments to the Law of Ukraine No. 2115-IX.

The Commission has approved and published a corresponding draft Resolution on establishing deadlines for disclosure of information, which will come into force after its approval.

In particular, the document sets out the following deadlines:
•⁠ for years 2021–2023 – until 30 September 2025;
•⁠ ⁠for year 2024 and Q1 and Q2 of 2025 – until 31 October 2025.

We would like to remind you that during martial law, issuers and other market participants used to be temporarily exempted from the obligation to disclose regulated information (except for special information). These exemptions have now been lifted, and reporting obligations have been fully reinstated, so, after the document is finally approved, market participants must submit all necessary information in a timely manner.

Penalties for violating disclosure deadlines and procedures:
•⁠ Late, incomplete, inaccurate disclosure, or failure to disclose information result in administrative penalties under Article 163-11 of the Code of Administrative Offenses (fines for officials).
•⁠ In addition to fines, the NSSMC may apply other measures within the limits of its legal powers.

Timely and complete disclosure of information ensures transparency of the activities of the issuers and increases investor confidence. On its part, the Commission is ready to provide advice to ensure full compliance with the requirements of the law.