Key aspects of financial reporting in 2026: NSSMC participated in a roundtable discussion

At the roundtable discussion titled “Financial Reporting and Digitalization of Non-Bank Financial Institutions 2026,” the NSSMC discussed approaches to filing financial statements in accordance with IFRS in XBRL format and in collaboration with the Collection Center.

In particular, Vitaliy Bezkrovnyi, Head of the NSSMC XBRL Financial Reporting Collection Center Operation Division, focused on the practical aspects of reporting and the use of the system’s electronic portal.

It was noted that, starting in 2026, the NSSMC has been receiving IFRS financial statements exclusively through the Collection Center. Reports submitted in this manner are automatically considered to have been submitted to the Commission.

The discussion also covered the use of electronic signatures, file validation, and the publication of financial statements on company websites, as well as requirements for the audit conclusion included in an electronic file and for filling out the notes.

Participants had the opportunity to ask questions and received answers regarding the practical aspects of reporting.