of June 13, 2018 No. 45
About procedure for disclosure of information in the field of investment funds
Based on paragraphs of the twelfth or fifteenth Item 1 of Article 5, No. 52-Z "About investment funds" the Ministry of Finance of the Republic of Belarus DECIDES: parts one of Item 5 of article 48 of the Law of the Republic of Belarus of July 17, 2017
1. Approve the Instruction about procedure for disclosure of information in the field of investment funds it (is applied).
2. This resolution becomes effective since July 23, 2018.
Deputy minister
Yu.M.Seliverstov
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of June 13, 2018 No. 45
1. This Instruction establishes requirements to amount and procedure for disclosure of information in the field of investment funds.
2. In this Instruction terms and their determinations in values, stipulated in Item 1 article 1 of the Law of the Republic of Belarus "About investment funds" are applied.
3. Action of this Instruction extends to the following subjects of managing acting in the territory of the Republic of Belarus:
joint-stock investment funds;
management companies of investment funds (further – management companies);
specialized depositaries of investment funds (further – specialized depositaries);
persons who acquired the property right or other corporeal right to share in authorized fund (share) in the amount of ten and more percent of joint-stock investment fund, management company, specialized depositary, auditing organization, the contractor of assessment (the property right to property of specialized depositary (auditing organization, the contractor of assessment) – the unitary enterprise) (further – person who acquired the right to share in authorized fund (share) in the amount of ten and more percent).
4. Persons specified in Item 3 of this Instruction open the periodic reporting and operational information, including the notifications and other information on essential facts (events, actions) (further – operational information) containing complete and authentic data according to requirements of the Law of the Republic of Belarus "About investment funds" and this Instruction.
5. The periodic reporting constituted monthly as of the last calendar day of month under report (further – the monthly report), reveals no later than thirty five calendar days after the termination of month under report.
The periodic reporting constituted quarterly as of the last calendar day of reporting quarter by the accruing result since the beginning of year (further – the quarterly report), reveals no later than thirty five calendar days after the termination of reporting quarter.
The periodic reporting constituted as of the last calendar day of accounting year (further – the annual statement), reveals no later than April 30 of the year following for reporting if other term of its disclosure is not established by this Instruction.
The periodic reporting and operational information provided by this Instruction are represented to Department on securities of the Ministry of Finance (further – Department on securities).
6. Disclosure of information by its placement on the single portal of the financial market (further – EPFR) according to this Instruction is performed by persons obliged according to the Law of the Republic of Belarus "About investment funds" and this Instruction to open information by the specified method, or depositary, the broker or the trustee with whom such person signs the service provision agreement on placement of information on EPFR.
7. The joint-stock investment funds, management companies specialized by depositaries represent:
7.1. as a part of the monthly report – calculation of net assets value, including the net assets of joint-stock investment fund intended for investment and net assets of mutual investment fund, as of the first day of every month in form according to appendix 1 to the Instruction of procedure of payments of the net assets value approved by the resolution of the Ministry of Finance of the Republic of Belarus of June 11, 2012 No. 35;
7.2. as a part of the quarterly (annual) report:
form 1-UIF "The report on results of property management of investment fund" according to appendix 1 (further – form 1-UIF) * (except for specialized depositaries):
balance sheet **;
profit and loss statement **;
form 2-IF "Information on participants (owners of property), the head, persons who are part of governing bodies" according to appendix 2 (further – form 2-IF).
In addition as a part of the annual statement it is represented:
information on audit opinion on accounting (financial) records which shall contain: date of audit opinion; details of auditing organization, the auditor – the individual entrepreneur (the name of the organization (for the individual entrepreneur – surname, own name, middle name (if that is available); for the organization – the location, for the individual entrepreneur – the residence; data on state registration (date of state registration, registration number in the Single state register of legal entities and individual entrepreneurs), the period for which audit was booked; auditor opinion on reliability of accounting (financial) records, and in case of the revealed violations in accounting (financial) records – data on these violations, the address of the official site according to joint-stock investment fund, management company, specialized depositary on the global computer Internet (further – the Internet) on which the audit opinion according to accounting (financial) records in full will be placed;
the financial reporting constituted according to the International accounting standards and their Explanations accepted by Fund of International accounting standards (further – the financial reporting constituted according to IFRS) (except for specialized depositaries).
Information provided by the paragraph the second parts one of this subitem is submitted the joint-stock investment fund, independently managing property intended for investment, or the management company performing property trust management of joint-stock investment fund, intended for investment, property of mutual investment fund by each investment fund.
The management company performing property trust management of joint-stock investment fund, intended for investment, provides information provided by the paragraph the second to part one of this subitem, also this joint-stock investment fund.
As a part of the annual statement information specified is provided:
in the paragraph the second part one of this subitem, – no later than three months after the termination of accounting year;
in the paragraph the second part two of this subitem, as a part of the annual statement of the specialized depositary (which is the unitary enterprise) – no later than July 1 of the year following for reporting;
in paragraph three of part two of this subitem, – no later than June 30 of the year following for reporting;
______________________________
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.