On 22 December 2025 the National Bank of Ukraine (hereinafter-NBU) approved the Resolution No. 153 on the amendments to the Rules for the Preparation and Submission of Reports by Non-Banking Financial Services Market Participants to the National Bank of Ukraine (adopted by the Resolution of the NBU Board No. 123 dated 25 November 2021) which shall enter into force on 1 April 2026.
Purpose of the Amendments:
To bring the Rules into line with the requirements of the NBU's regulatory acts aimed at improving reporting requirements for credit unions, insurers, financial companies and pawnshops.
To specify the first reporting dates for the submission of individual files with reporting indicators, taking into account the approved amendments to the Rules.
Key Changes Introduced:
1) transition to a more frequent reporting schedule, namely:
from quarterly (cumulative summary from the beginning of the year) to monthly (cumulative summary from the beginning of the year) for files IR18 “Data on significant transactions of the insurer”, IR25 “Data on Regulatory Capital Components”, IRCF “Data on Cash Flows (Regulatory)”, IRN1 “Data on Asset Structure and Calculation of Compliance with Insurer Solvency Requirements”.
Acceptable assets:
from annual to quarterly (cumulative summary from the beginning of the year) for file IR22 “Insurer's performance ratios”;
2) introduction of two new files for insurers (IR27 “Data on the insurer's largest counterparties” and IRFR “Data on the insurer's financial statements” with the simultaneous cancellation of file FR0 “Financial statements” for insurers);
3) launch of two new files for financial companies and pawnshops (LRF071 “Data on contracts for attracting funds and counterparties from which funds are attracted” and LRF072 “Data on transactions under contracts for attracting funds”, with the simultaneous cancellation of files LRF06 “Data on subordinated debt” and LRF07 “Data on attracted funds”);
4) modifications in individual files regarding the list, names of indicators, reference books, metrics, parameters, details of unclassified indicators; change in the frequency of submission of six credit union files from monthly to quarterly (cumulative summary from the beginning of the year);
5) change in the deadline 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 after the reporting period to the second working day of the third month after the reporting period.
NAZALI TAX & LEGAL