Financial sector news

The NBU has amended the Rules for the Preparation and Submission of Reports by Non-Bank Financial Services Market Participants to the National Bank of Ukraine, approved by Resolution of the NBU Board No. 123 dated November 25, 2021 (as amended).

According to the NBU press service, the purpose of the update is to bring the Rules into line with the requirements of the regulatory and legal acts of the National Bank of Ukraine in order to improve the reporting of credit unions, insurers, financial companies, and pawnshops.

The amendments to the Rules, in particular, provide for:

• the transition for insurers to a more regular frequency of submission of certain reporting files:
  
• from quarterly (cumulative total from the beginning of the year) to monthly (cumulative total from the beginning of the year) for files IR18, IR25, IRCF, IRN1, IRN2, and IRN3;
  
• from annual to quarterly (cumulative total from the beginning of the year) for the IR22 file;
• introduction of two new reporting files for insurers — IR27 “Data on the insurer's largest counterparties” and IRFR “Insurer's financial reporting data” with the simultaneous cancellation of file FR0 “Financial reporting data”;
  
• introduction of two new files for financial companies and pawnshops — LRF071 “Data on contracts for raising funds and counterparties from whom funds are raised” and LRF072 “Data on transactions under contracts for raising funds” with the simultaneous cancellation of files LRF06 “Data on subordinated debt” and LRF07 “Data on raised funds”;
  
• changes to certain reporting files in terms of the list and names of indicators, reference books, metrics, parameters, and unclassified details;
  
• a change in the frequency of submission of six credit union files from monthly to monthly with a cumulative total from the beginning of the year;
  
• changing the deadlines for submitting seven files submitted by non-bank financial groups (responsible persons of non-bank financial groups) — from the last working day of the second month following the reporting period to the second working day of the third month following the reporting period.
  
• These changes were approved by Resolution No. 153 of the Board of the National Bank of Ukraine dated December 22, 2025, which comes into force on April 1, 2026.

In addition, Resolution No. 153 sets the first reporting dates for the submission of individual files with reporting indicators, taking into account the updated requirements of the Rules.