DECISION OF THE NATIONAL COMMISSION ON SECURITIES AND STOCK MARKET OF UKRAINE

of January 12, 2021 No. 2

About modification of the Regulations on procedure for creation and disclosure of information by the companies on asset management and persons exercising asset management of non-state pension funds, and submission of the relevant documents to the National commission on securities and the stock market

According to Items 10, and to Item 13 of article 8 of the Law of Ukraine "About state regulation of the security market in Ukraine" the National commission on securities and the stock market SOLVED 15 parts two of Article 7:

1. Make changes to Regulations on procedure for creation and disclosure of information by the companies on asset management and persons exercising the asset management of non-state pension funds, and submission of the relevant documents to the National commission on securities and the stock market approved by the decision of the National commission on securities and the stock market of October 2, 2012 No. 1343, registered on October 19, 2012 for No. 1764/22076, having been reworded as follows it which is applied the Ministry of Justice of Ukraine.

2. To department of methodology of regulation of professional participants of the security market () provide Kurochkin I.:

submission of this decision on state registration in the Ministry of Justice of Ukraine;

promulgation of this decision on the official website of the National commission on securities and the stock market.

3. This decision becomes effective since April 1, 2021, but not earlier than day of its official publication.

4. Control over the implementation of this decision to assign to the member of the National commission on securities and the stock market Panchenko A.

It is approved: First Deputy Minister of digital transformation of Ukraine

A. Vyskub

Approved by the Decision of the National commission on securities and the stock market of Ukraine of January 12, 2021 No. 2

Regulations on procedure for creation and disclosure of information by the companies on asset management and persons exercising asset management of non-state pension funds, and submission of the relevant documents to the National commission on securities and the stock market

I. General provisions

1. This Provision determines structure, procedure and terms of submission to the National commission on securities and the stock market by persons exercising asset management of institutional investors (further - the Companies), information on the Company and concerning institutes of joint investment (further - Data), and also procedure and amount of disclosure of information on institutes of joint investment.

2. Action of this Provision extends to the Companies which have the license for the right of implementation of professional activity in the stock market - activities for asset management of institution investors (activities for asset management), issued by State commission on securities and the stock market or NKTsBFR, and also those legal entities who had the right according to the legislation to implementation of the specified professional activity during the period for which Data are represented.

3. Data move in NKTsBFR in the amount established by this Provision no later than the terms determined in Item 1 of the Section III of this provision.

Data shall contain all certain this Provision of the reference. All references of Data shall be completed and contain the reliable and complete information. Information in references shall be completed according to appendices 1-16 to this Provision.

Data are constituted as of the end of the last day of the accounting period.

4. Data are constituted with use of System of reference books and qualifiers of the National commission on securities and the stock market approved by the decision of the National commission on securities and the stock market of May 8, 2012 No. 646, registered in the Ministry of Justice of Ukraine on May 25, 2012 for No. 831/21143 (further - System of reference books and qualifiers).

5. Data presentation by the Company in NKTsBFR is performed electronically with observance of requirements of the legislation on electronic document management and electronic confidential services and according to the regulatory legal acts NKTsBFR regulating submission of administrative data and information by stock market participants.

6. Data are constituted according to the description of Sections and schemes of the XML files determined by the separate document of normative and technical nature.

7. In case of need provisions of additional explanations to information containing in the reference, the Company can give it in the field of "Note" of this reference.

8. The format of the financial reporting is created according to the description of Sections and schemes of the XML files determined by the separate document NKTsBFR of normative and technical nature.

II. Structure of Data

1. Data which are constituted and move in NKTsBFR are divided into Data on the Company and Data concerning institute of joint investment (further - ISI) as:

daily;

monthly;

quarterly;

annual.

The companies to which action of the regulatory legal act NKTsBFR which determines procedure and frequency of calculation of prudential standard rates when implementing professional activity in the stock market does not extend constitute and represent only monthly Data on the Company which consist only of the reference specified in paragraph three of the subitem 1 of Item 3 of this Section to NKTsBFR.

2. Daily Data are the daily Data on ISI consisting of the certificate of net assets value (appendix 1 to this Provision) which is constituted and moves the Company concerning each ISI which asset management is exercised by the Company, separately.

3. Monthly Data are constituted and represented as:

1) monthly Data on the Company (except monthly Data for the last month of accounting year) which consist from:

certificates of the Company (appendix 2 to this Provision);

certificates of the list of institutional investors which assets the Company (appendix 3 to this Provision) manages;

certificates of compliance of the size authorized and equity of the Company to requirements of the legislation (appendix 4 to this Provision);

certificates of the prudential standard rates applied to the Companies (appendix 5 to this Provision);

certificates of company assets (appendix 6 to this Provision).

Monthly Data on the Company for the last month of accounting year consist from:

certificates of the prudential standard rates applied to the Companies (appendix 5 to this Provision);

certificates of company assets (appendix 6 to this Provision).

Monthly Data on the Company for the last month of I, II and III quarters of accounting year are included quarterly Data on the Company for the corresponding reporting quarter;

2) monthly Data on ISI which consist from:

certificates of net assets value (appendix 1 to this Provision);

certificates of dividend payout on securities of ISI (appendix 7 to this Provision).

Monthly Data on ISI for the last month of quarter are included quarterly Data on ISI for the corresponding reporting quarter.

Monthly Data on ISI are constituted and represented by the Company on each ISI which asset management is exercised by the Company, separately.

4. Quarterly Data are constituted and represented as:

1) quarterly Data on the Company which develop from:

monthly Data on the Company for the last month of reporting quarter;

certificates of the list of issuers of mortgage bonds which mortgage covering the Company manages (it is filled in case of the conclusion with the Company of the agreement on management of mortgage covering) (appendix 8 to this Provision).

Quarterly Data on the Company the corresponding interim financial statements of the Company (except banks) which shall be constituted according to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" are included and correspond to international accounting standards.

Quarterly Data on the Company for the IV quarter of accounting year are not constituted and are not represented;

2) quarterly Data on ISI which consist from:

title page (appendix 9 to this Provision);

certificates of corporate investment fund (appendix 10 to this Provision) and/or certificates of mutual investment fund (appendix 11 to this Provision);

references on participants of ISI of the closed type (appendix 12 to this Provision);

monthly Data on ISI for the last month of reporting quarter.

Quarterly Data on ISI the corresponding interim financial statements of ISI which shall be constituted according to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" are included and correspond to international accounting standards.

Quarterly Data on ISI for the IV quarter of accounting year are included annual data on ISI for the corresponding accounting year.

Quarterly Data on ISI are constituted and represented by the Company on each ISI which asset management is exercised by the Company, separately.

5. Annual data are constituted and represented as:

1) annual data on the Companies which consist from:

title page (appendix 13 to this Provision);

certificates of the Company (appendix 2 to this Provision);

certificates of the list of institutional investors which assets the Company (appendix 3 to this Provision) manages;

certificates of compliance of the size authorized and equity of the Company to requirements of the legislation (appendix 4 to this Provision);

references concerning data on the audit report (appendix 14 to this Provision);

the annual financial reporting of the Company (except banks) which shall be constituted according to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" and correspond to international accounting standards;

2) annual data on ISI which consist from:

quarterly Data on ISI for the IV quarter of accounting year;

certificates of observance of requirements to amount of remuneration of the company on asset management of ISI (appendix 15 to this Provision);

certificates of structure and the size of expenses which are refunded for the asset account ISI (appendix 16 to this Provision);

references concerning data on the audit report (appendix 14 to this Provision);

the annual financial reporting ISI which shall be constituted according to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" and correspond to international accounting standards;

Annual data on ISI are constituted and represented by the Company on each ISI which asset management is exercised by the Company, separately.

III. Data presentation terms in NKTsBFR

1. The company gives to NKTsBFR This in the following terms:

daily - no later than the end of the day following behind reporting day which are calculated:

for the end of each working day - for ISI of open type;

per day, starting with whom in structure of assets of ISI the restrictions set by the legislation are applied;

for every day of receipt of funds on the bank account ISI (in case of placement of securities of such institute) or transfers of securities of ISI into the account of the redeemed securities of such institute (during the redemption of securities of ISI);

monthly - no later than the last day of the month following month under report;

quarterly - no later than the last day of the month following reporting quarter;

annual - till April 1 of the year following after accounting year.

2. If the last day of data presentation is non-working, last day of representation the working day following after it is considered.

3. The term of data presentation proceeds in case of receipt in NKTsBFR of the written message on impossibility of data presentation at the scheduled time in connection with:

withdrawal of program technical means and/or documents by law enforcement agencies (with submission of copies of the documents confirming withdrawal of the specified means and/or documents);

approach of force majeure circumstances (force majeur circumstances) (with provision of copies of the documents confirming the specified circumstances).

4. Data of the Company shall be submitted to NKTsBFR within 15 calendar days from the date of the return and/or recovery withdrawn from program technical means and/or documents and/or elimination of force majeure circumstances (force majeur circumstances) in connection with which it was impossible to submit Data, with the simultaneous direction to NKTsBFR of the adequate notice to which the copies of documents confirming return of the specified means and/or documents are attached (in case of their return).

5. The company in case of detection of discrepancy of the Data provided to NKTsBFR shall eliminate these discrepancies and repeatedly submit Data in the amount determined in the Section II of this provision, but no later than the terms specified in this Section.

If such Data were repeatedly submitted with violation of the terms specified in this Section they are represented with obligatory specifying in notes of the corresponding appendix of correction of Data by the Company and discrepancy origins.

The latest data provided to NKTsBFR are considered as operating.

6. Data on ISI are constituted and represented concerning mutual investment funds which according to the order of the authorized person of NKTsBFR are acknowledged conforming to requirements of rather minimum amount of assets, and/or the corporate investment funds entered in the Unified state register of institutes of joint investment.

7. From decision date about the termination of activities of ISI Data on ISI do not move.

IV. Procedure and amount of disclosure of information on institutes of joint investment

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info