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The National Securities and Stock Market Commission (NSSMC) informs that the technical components of the Financial Reporting Collection Center and its functional components, which are designed to collect financial reporting of enterprises based on the UA XBRL Taxonomy IFRS 2020, approved by the Financial Reporting System Management Committee on April 09, 2021, created in accordance with the Memorandum of Understanding on the development and implementation of the financial reporting system dated December 18, 2017 №102/15, are technically ready for pilot operation.

We inform the reporting entities specified in paragraph 5 of Article 12 of the Law of Ukraine oOn Accounting and Financial Reporting, as well as companies that have independently determined the feasibility of applying international standards for financial reporting and, accordingly, are required to prepare financial statements and consolidated financial statements based on taxonomy of financial statements in a single electronic format, about the starton of submission (download) of annual financial statements and annual consolidated financial statements for 2020, interim financial statements and interim consolidated financial statements for 2021, prepared on the basis of taxonomies of international financial statements financial reporting standards, to the Financial Reporting Collection Center in electronic format.

Currently, the creation of financial statements by reporting entities in XBRL format, prepared using the reporting taxonomy UA XBRL IFRS, can be done using a free software service iXBRL Report – system of creating iXBRL reporting, developed under support of the USAID/DAI Financial Transformation Project which is available on the portal, or specialized software purchased (developed) by order of the reporting entity.

For the purpose of information and technical support, external users of the free software service iXBRL Report – System of creating iXBRL reporting can contact the hotline listed on the portal of the Financial Reporting Collection Center (, hereinafter – FRS, (at the same time, in case of detection of errors in the functioning (adjustment) of the Financial Reporting System for prompt response by the technical support service in order to eliminate them, reporting Ю,entities are recommended to send a description of such errors to e-mail [email protected])

Users of the third-party developer software should contact the developer’s technical support team.

Also, please note that the submission of financial statements in iXBRL format to the Financial Reporting Collection Center is possible only if reporting entities complete the registration procedures (the “Reporting Entity Registration” portal and the “FRS Portal User Registration” portal).

The registration procedure on the FRS portal is considered completed after the regulator approves the Corporate Profile of the reporting entity.

After such registration, reporting entities receive Є”draft” reports (requests to download a pre-created electronic file of financial statements for the relevant period) in their personal accounts with the option to prepare such financial reporting, which contains a Statement of Financial Position, prepared according to the distribution of assets and liabilities into current/non-current along with other reports and notes (Taxonomy-210-310).

As of June 14, 2021, such requests will be sent by regulators to all reporting entities registered at the Financial Reporting Collection Center.

If the reporting entity has chosen the option of preparing financial statements that contain a Statement of financial position, prepared in the order of liquidity together with other reports and notes (Taxonomy-220-320), such should notify the regulator to the e-mail address [email protected]  entity to obtain the appropriate draft (download request) (for reporting entities whose regulation is attributed to the National Bank of Ukraine (except banks) – to the e-mail address [email protected]). It is necessary to specify the name of the reporting entity and USREOU code in such email.

Reporting entities that prepare consolidated annual and consolidated interim financial statements should notify the regulator concerning the necessity to generate a draft (download request) to submit consolidated statements to the email addresses specified in this message.

We also note that the website constantly updates all relevant information related to the process of preparation and submission of financial statements in a unified electronic XBRL format, including information on training activities for market participants and public authorities, as well as records of these activities.

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