Approved the State Property Committee of the Republic of Uzbekistan by the center for coordination and control of functioning of the security market of March 29, 1999

Regulations on creation and submission of reports on securities

This Provision is developed according to the laws of the Republic of Uzbekistan "About the mechanism of functioning of the security market", "About joint-stock companies and protection of shareholder rights", "About economic societies and partnerships" and determines procedure for creation and submission by issuers of securities of reports on securities (except for banks of mutual funds, microfirms, the small and medium companies).

I. General provisions

1.1. Action of this provision extends to the registered releases of the following types of securities:

a) shares of joint-stock companies;

b) bonds;

c) other types of securities, stipulated by the legislation;

d) derivatives of securities (options, futures, depositary receipts and others).

1.2. In this Provision the following concepts are used:

a) registering body - the Center for coordination and control of functioning of the security market and its territorial departments in the Republic of Karakalpakstan, areas and the city of Tashkent performing state registration of issue of securities;

b) the end of placement of issue of securities - the end of implementation of the registered number of securities of this release; the termination of implementation of securities of this release in view of the termination of term of the placement established in case of their release; cancellation of not placed number of securities based on the decision of relevant organ of management of the issuer.

1.3. Reports on securities of issuers are subdivided on:

- The report on the course of placement of securities - the N 1 form of the Central Bank;

- The report on securities - the N 2 form of the Central Bank.

II. Procedure for creation and submission of reports on securities

2.1. The report on the course of placement of securities - the N 1 form of the Central Bank (the daleekvartalny report on the course of placement of securities) is constituted by the issuers who performed issues of securities to which action of this provision extends and it is represented in registering bodies quarterly with the accruing result during the term of placement of securities of this release.

2.2. The report on securities - the N 2 form of the Central Bank (further - the annual statement on securities) is constituted by the issuers who performed issues of securities to which action of this provision extends and it is represented in registering body in the place of state registration of issues of securities once a year.

2.3. The quarterly statement on the course of placement of securities contains data on placement of securities according to the N 1 form of the Central Bank (it is filled according to the appendix N 1 to this Provision) and it is represented the issuer according to the procedure, established by this Provision, in registering body in the place of state registration of this issue of securities quarterly with the accruing result:

- no later than 30 days upon termination of reporting quarter for the first, second and third quarters;

- no later than February 15 upon termination of accounting year for the fourth quarter.

2.4. The annual statement on securities contains data according to the N 2 form of the Central Bank (it is filled according to the appendix N 2 to this Provision) and it is represented the issuer according to the procedure, established by this Provision, in registering body in place of registration of this issue of securities annually, in time no later than July 25 upon termination of accounting year.

2.5. If investment institutes and/or banks participate in placement of securities of the issuer, the issuer shall provide timely data collection and the data necessary for creation of the quarterly statement on the course of placement of securities and the annual statement on securities and their timely submission to registering body.

2.6. Quarterly statements on the course of placement of securities and annual statements on securities are presented by issuers in registering body in the paper and electronic form (on magnetic carriers), in one copy together with the cover letter on the form of the issuer. Contents of the reporting represented in electronic form shall correspond to contents of the reporting represented in paper form. The reporting in electronic form is submitted in the format established by registering body.

Private companies, submit the report on the course of placement of securities once within 10 days after the termination of term of placement of securities of each release established in information on issue of securities without appendix of the forms and references specified in item 2.7 of this Provision.

2.7. Issuers (except for the companies with foreign investments, and also private companies) together with the quarterly statement on the course of placement of securities in I, II and III quarters (no later than 25 days upon termination of reporting quarter) represent also, in paper and electronic type (on magnetic carriers):

- the balance sheet (the N 1 form on OKUD);

- the report on financial results (the N 2 form on OKUD).

2.8. Issuers (except for the companies with foreign investments) together with the quarterly statement on the course of placement of securities for the IV quarter (no later than February 15) represent also, in paper and electronic type (on magnetic carriers):

- the balance sheet (the N 1 form on OKUD);

- the report on financial results (the N 2 form on OKUD);

- the certificate of debit and creditor debts (the N 2a form on OKUD);

- the certificate of financial and economic condition (the N 2b form on OKUD);

- the report on movement of fixed assets (the N 3 form on OKUD);

- the report on cash flows (the N 4 form on OKUD);

- the report on equity (the N 5 form on OKUD).

2.9. The issuers keeping the consolidated balance sheet represent, the reports and references listed:

- in Item 2.7. no later than 40 days upon termination of I, II, III quarters;

- in Item 2.8. no later than July 25 upon termination of accounting year.

2.10. Issuers, being the companies with foreign investments, submit reports and references specified in Item 2.8. in time no later than March 25.

2.11. The reports and references specified in Items 2.7. - 2.8. are filled in the forms approved by the Ministry of Finance of the Republic of Uzbekistan, and are represented with stamp of the established sample about adoption of the report by tax authorities in the location of the issuer.

2.12. Issuers in case of submission of the annual statement on securities shall represent the conclusion of the independent auditor and the copy of the published annual statement and the announcement of holding the annual general shareholder meeting in mass media.

2.13. If the issuer carries out complete placement of separate issue of securities, then the issuer shall notify registering body on complete placement and further shall submit in registering body only the annual statement on securities (the N 2 form of the Central Bank), and also the reports and references listed in Items 2.7.-2.8. this provision.

2.14. If the issuer for the objective reasons cannot specify any information required in the quarterly statement on the course of placement of securities or the annual statement on securities, in the relevant article of the report (except forms of accounting records) the entry "there are no data" (or other record, similar in sense) with indication of information absence reasons is made (for example: "Means did not arrive").

2.15. Quarterly statements on the course of placement of securities, and also annual statements on securities are signed by the head and the chief accountant of the issuer. Pages of reports proshnurovyvatsya, numbered and sealed the issuer.

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