The Commission set technical requirements for the submission of financial statements for 2024 to the Financial Reporting Collection Center

The National Securities and Stock Market Commission approved a Resolution establishing technical parameters for the submission and publication of financial statements in XBRL format to the Financial Reporting Collection Center.

The electronic format of the UA IFRS Taxonomy XBRL 2024 has been approved for further use in electronic format by reporting entities for the submission of annual reports for 2024 and interim reports for 2025.

The taxonomy file for the submission of annual financial statements for 2025 is scheduled for release in November of this year.

For investors, this means convenient access to high-quality, audited financial statements. The new electronic format will allow to clearly define technical conditions for reporting, make the process transparent and accountable, and confirm the Commission’s appropriate performance in managing the Financial Reporting Collection Center.

As previously reported, starting in 2026, the Regulator plans to fully transition to the use of financial statements with corresponding audit reports and market participant management reports exclusively in XBRL format, submitted through the Financial Reporting Collection Center.