Regulatory Alerts2026-04-16 | 36/21/4172/К03Added · Updated
Decision on Amendments to the Requirements for Disclosure of Financial Reporting Indicators in XBRL Format for Capital Market Participants and Organized Commodity Market Professional Participants
The National Commission for Securities and Stock Market approves amendments to XBRL financial reporting requirements, establishing new submission deadlines: annual reports by April 30 and interim reports by the last day of the following month. The decision mandates detailed disclosure of specific financial data, including loans, investments, and related-party transactions, with thresholds based on total assets. It introduces procedures for submitting non-standard reporting periods and deactivating user accounts in the financial reporting collection center, with applicability starting from the nine-month interim and annual reports for 2026.
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