Notice of publication of the electronic file of the UA Taxonomy of IFRS XBRL 2022

On December 19, 2023, at a meeting of the Financial Reporting System Management Committee established in accordance with Memorandum of Understanding No. 102/15 on the development and implementation of the financial reporting system dated 18.12.2017, the electronic format of the UA IFRS XBRL 2022 Taxonomy, which was developed with the assistance of the EU-FAAR project, was approved. The electronic format of the UA IFRS XBRL Taxonomy 2022 has been approved for further use by reporting entities in the preparation of annual financial statements in electronic format for 2022 and interim financial statements for 2023 (Q1 2023, H1 2023 and 9M 2023).

Reporting entities have access to the electronic file of the UA IFRS XBRL 2022 Taxonomy for further use in the preparation of financial statements in electronic format for 2022 and interim financial statements for 2023 (Q1 2023, H1 2023 and 9M 2023) by publishing it on the official websites of the regulators of the NSSMC (www.nssmc.gov.ua), the National Bank (www.bank.gov.ua) and the official website of the Financial Reporting System (www.frs.gov.ua).

We also inform you that the technical components of the Financial Reporting Collection Center are configured to allow reporting entities to upload financial statements based on the UA IFRS XBRL 2022 Taxonomy in a single electronic XBRL format.

Requests (report templates) for submitting financial statements based on the UA IFRS XBRL 2022 Taxonomy will be available to reporting entities in the reporting entity’s personal account in the Financial Reporting Collection Center.

Please note that at this time, we are also working on setting up the iXBRL Report software product – iXBRL Reporting System for creating electronic reporting files in XBRL format based on the UA Taxonomy of IFRS XBRL 2022. The completion of the setup will be announced additionally on the official website of the Financial Reporting System (www.frs.gov.ua).