Approved by the Order of the State committee on securities in case of the President of the Azerbaijan Republic of December 29, 2004 No. 236

Rules of preparation and disclosure of annual statements of issuers of investment securities

1. General provisions

1.1. The presents of Rules are prepared according to the Civil code of the Azerbaijan Republic and the Provision "About the State Committee on Securities in case of the President of the Azerbaijan Republic" approved by the Presidential decree of the Azerbaijan Republic No. 161 of July 26, 1999.

1.2. These rules establish procedure for preparation and disclosure of annual statements (further - the annual statement) from issuers of investment securities.

1.3. Provisions of these rules do not extend to issuers of government securities and issuers whose single shareholder is the state body.

2. Preparation of annual statements

2.1. The annual statement is prepared by results of each complete calendar year (further - accounting year) and affirms the supreme body of management of the issuer.

2.2. In the annual statement the following data are specified:

2.3.1. trade name and form of business of the issuer;

2.3.2. legal address and location of the issuer;

2.3.3. if within accounting year in trade name and form of business of the issuer there are changes, all former names and forms of business of the issuer, and also date of their registration; if the issuer is created by reorganization in the form of separation of other legal entity or allocation from its structure, reorganization form, the name and form of business of this legal entity; if the issuer is created by reorganization in the form of merge of legal entities, form of reorganization, the name and forms of business of these legal entities;

2.3.4. names of the branches created and liquidated within accounting year and representations of the issuer, their location and registration data;

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