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DECISION OF THE NATIONAL COMMISSION ON SECURITIES AND STOCK MARKET OF UKRAINE

of September 19, 2025 No. 09/21/2902/K03

About approval of Changes in some regulatory legal acts of the National commission on securities and the stock market concerning procedure for accounts presentation

According to Item of 1 part one of article 7 of the Law of Ukraine "About state regulation of the capital markets and the organized goods markets", the Law of Ukraine "About the capital markets and the organized goods markets", the Law of Ukraine "About financial accounting and the financial reporting in Ukraine", the Law of Ukraine "About financial records audit and auditor activities", for the purpose of enhancement of regulatory legal acts, introduction of single approaches to creation and accounts presentation the National commission on securities and the stock market

SOLVED:

1. Approve Changes in some regulatory legal acts of the National commission on securities and the stock market concerning procedure for accounts presentation which are applied.

2. To provide to department of methodology of regulation of professional participants of the security market submission of this decision on state registration in the Ministry of Justice of Ukraine.

3. To provide to management of administrative activities promulgation of this decision on the official website of the National commission on securities and the stock market.

4. Legal support department and internal комплаенс control, after state registration of the decision by the Ministry of Justice of Ukraine to provide publication of this decision on the official website of the National commission on securities and the stock market.

5. This decision becomes effective from the date of its official publication and becomes effective since November 1, 2025.

6. Control over the implementation of this decision to assign to the member of the National commission on securities and the stock market Shapoval Yu.

Approved by the Decision of the National commission from securities of the stock market of September 19, 2025 No. 09/21/2902/K03

Changes in some regulations of the National commission on securities and the stock market concerning procedure for accounts presentation

1. In Regulations on the procedure for creation and submission of administrative data on activities of dealers in securities to the National commission on securities and the stock market approved by the decision of the National commission on securities and the stock market of September 25, 2012 No. 1283, registered in the Ministry of Justice of Ukraine on October 16, 2012 at No. 1737/22049:

1) in the Section I:

to add Item 6 after the word of "nature" with words ", except for the financial reporting which shall be constituted and submitted taking into account requirements of Item 9 of the Section I of this provision";

state Item 9 in the following edition:

"9. The financial reporting (annual, intermediate) and the report about the management/consolidated financial statements (annual, intermediate) and consolidated statement about management (in case of creation of consolidated financial statements) are constituted according to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" on the basis of taxonomy of the financial reporting according to international standards in the single electronic XBRL format and are represented to the center of collection of the financial reporting, according to the procedure, established by the Cabinet of Ministers of Ukraine (for banks – the National Bank of Ukraine), taking into account requirements of regulatory legal acts of the Commission and to terms, the stipulated in Item 1 Section III of this provision.

Investment firms which according to part two of article 2 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" belong to the category of the microcompanies and small enterprises do not submit the report on management, except cases of submission of such report on NKTsBFR request if such report was not promulgated.

The electronic file of the financial reporting shall contain the audit report which moves together with annual financial accounts / annual consolidated financial statements (in case of creation of consolidated financial statements).

The audit report is constituted according to the Law of Ukraine "About financial records audit and auditor activities", shall conform to international standards of quality control, audit, the overview, other provision of confidence and the accompanying services and the requirements established by regulatory legal acts of the Commission concerning information concerning financial records audit of members of the capital markets and the organized goods markets.";

2) in the Section II:

state Items 5 and 6 in the following edition:

"5. Monthly Data for the last month of reporting quarter are part of quarter Data.

In the terms determined for submission of quarter data the intermediate financial reporting / the intermediate consolidated financial statements (in case of creation of consolidated financial statements) constituted and provided taking into account requirements of Item 9 of the Section I of this provision moves (except banks).

6. In the terms determined for submission of monthly Data for March the annual financial accounts / the annual consolidated financial statements (in case of creation of consolidated financial statements) constituted and provided taking into account requirements of Item 9 of the Section I of this provision and the certificate of the audit report (appendix 20 to this Provision) move (except banks).".

2. In Regulations on procedure for creation and disclosure of information by the companies on asset management and persons exercising asset management of non-state pension funds, and submission of the relevant documents to the National commission on securities and the stock market, No. approved by the decision of the National commission on securities and the stock market of October 02, 2012 1343, registered in the Ministry of Justice of Ukraine on October 19, 2012 at No. 1764/22076:

1) in the Section I:

to add Item 6 after the word "nature" with words ", except for the financial reporting which shall be constituted and submitted taking into account requirements of Item 8 of the Section I of this provision";

state Item 8 in the following edition:

"8. The financial reporting (annual, intermediate) and the report about the management/consolidated financial statements (annual, intermediate) and consolidated statement about management (in case of creation of consolidated financial statements) are constituted according to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" on the basis of taxonomy of the financial reporting according to international standards in the single electronic XBRL format and are represented to the center of collection of the financial reporting, according to the procedure, established by the Cabinet of Ministers of Ukraine (for banks – the National Bank of Ukraine), taking into account requirements of regulatory legal acts NKTsBFR and to terms, the stipulated in Item 1 Section III of this provision.

The companies which according to part two of article 2 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" belong to the category of the microcompanies and small enterprises do not submit the report on management, except cases of submission of such report on NKTsBFR request if such report was not promulgated.

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