To the attention of securities issuers and professional participants of organised commodity markets: the obligation to submit financial statements and audit reports has been renewed
From 28 August 2025, amendments to the legislation will come into force, cancelling the temporary exemption from reporting that was in force during martial law.
Who is obliged to report:
issuers of securities;
persons providing security for securities;
corporate rights advisers (in case of performing functions related to information disclosure);
professional participants of organised commodity markets.
Deadlines for submission:
🔹 By 30 September 2025 – issuers, guarantors and corporate rights advisers must disclose regular information for 2021-2024, if not already published. This includes:
annual financial statements;
audit reports;
other documents in accordance with the Regulation on Information Disclosure (NSSMC Decision No. 608 of 06.06.2023).
🔹 By 31 October 2025, professional participants of organised commodity markets must submit
annual financial statements and certificate of audit report for 2021-2024;
interim financial statements for the first and second quarters of 2025.
The obligations are based on the following decisions of the NSSMC:
No. 28/21/1933/КОЗ dated 06.03.2025;
No. 09/21/2382/K03 dated 06.06.2025 (effective from 01.07.2025).
Please note that all documents must be submitted in full and within the established deadlines. Violation of the requirements may have consequences in the field of regulatory control.
