Commission set new deadlines for the submission of financial statements by capital market participants

At its meeting, the National Securities and Stock Market Commission approved the draft Resolution “On the Specifics of Financial Reporting by Certain Participants in Capital Markets and Organized Commodity Markets in 2026.”

The document provides for a one-time extension of the deadline for submitting financial statements — until 01 June 2026.

This applies to such entities as asset management companies, administrators of private pension funds, joint investment institutions, and private pension funds.

By this date, they are required to submit:

● to the financial reporting collection center — financial statements for Q1 2026 (consolidated, if applicable) and annual financial statements for 2025, together with an audit report (consolidated, if applicable);

● to the NSSMC — an audit report note.

The Resolution was adopted in light of martial law and is aimed at reducing the burden on capital market participants and ensuring the stability of their operations.

The Resolution takes effect on 01 April 2026.