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of August 11, 2023 No. 845
About approval of the Procedure for functioning of the center of collection of the financial reporting
The Cabinet of Ministers of Ukraine decides:
Approve the Procedure for functioning of the center of collection of the financial reporting which is attached.
Prime Minister of Ukraine
D. Shmygal
Approved by the Resolution of the Cabinet of Ministers of Ukraine of August 11, 2023, No. 845
1. This Procedure is aimed at technical supply of functioning of the center of the collection of the financial reporting "Financial reporting system" (further - the center of collection of the financial reporting) formed for the purpose of ensuring access of state bodies, other bodies and users to the financial reporting provided by the companies and the consolidated financial statements constituted under International Financial Reporting Standards.
This Procedure determines the main organizational bases of functioning of the center of collection of the financial reporting, establishes functions of the state body determined by the Cabinet of Ministers of Ukraine, within operation management of the specified center, acceptance from subjects of the reporting of the financial reporting and consolidated financial statements constituted on the basis of taxonomy of the financial reporting under International Financial Reporting Standards in single electronic format (further - the financial reporting in the XBRL format), the center of collection of the financial reporting, action for ensuring development of the specified center, rules of access and exchange of information between state bodies of rather financial reporting in the XBRL format provided to the center of collection of the financial reporting.
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