One of the key indicators of the work of the Economic Security Bureau of Ukraine is the amount of reimbursement of damages caused by criminal offenses assigned to its jurisdiction.
The ESBU forms these statistical data in accordance with the requirements of the Criminal Procedure Code of Ukraine and the Regulation on the Unified Register of Pretrial Investigations (URPI), approved by order of the Office of the General Prosecutor No. 298 dated June 30, 2020.
Pretrial investigation statistics are formed according to uniform rules for all law enforcement agencies.
In accordance with these rules, information about established and reimbursed damages is entered into the URPI along with data on the results of the pretrial investigation. Therefore, the amounts of reimbursed damages are reflected in statistical reporting not at the moment of actual payment of funds but after the completion of criminal proceedings and the adoption of a final procedural decision.
In practice, this means that an enterprise or individual may reimburse damages to the state during the investigation stage, for example, in 2023 or 2024. However, if the criminal proceeding itself was completed in 2025, then this amount will fall into the statistical reporting for 2025.
That is why the indicator of reimbursed damages in the annual report does not always reflect only the funds that were paid during that calendar year. It shows the volume of reimbursement in those criminal proceedings the investigation of which was completed in the reporting period.
This is also how the indicator of 3.82 billion UAH reflected in the ESBU reporting for 2025 is formed. It includes all confirmed amounts of reimbursement in criminal proceedings that were completed during the year. Part of these funds could have been actually paid earlier but was taken into account in the statistics only after the completion of the respective investigations in accordance with the established accounting procedure.
Importantly, each amount of reimbursed damages is taken into account only once. Therefore, the difference between actual receipts of funds in a certain year and the indicators of statistical reporting does not indicate discrepancies in data. It is explained by the specifics of accounting for information in the URPI, which are the same for all pretrial investigation organs in Ukraine.