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

of September 25, 2012 No. 1283

About approval of the Regulations on procedure for creation and submission of reporting data on activities of investment firms to the National commission on securities and the stock market

according to Item and Item of 1 part one of article 7 of the Law of Ukraine "About state regulation of the capital markets and the organized goods markets" the National commission on securities and the stock market SOLVED 5 parts one of Article 1:

1. Approve Regulations on procedure for creation and submission of reporting data on activities of investment firms to the National commission on securities and stock market (further - the Provision) which are applied.

2. Declare invalid the decision of State commission on securities and the stock market of June 8, 2004 No. 279 "About approval of the Regulations on procedure for creation and provision of administrative data concerning activities of dealers in securities", registered in the Ministry of Justice of Ukraine on September 9, 2004 for No. 1122/9721 (with changes).

3. Administrative data of the dealer in securities for 2012 move the National commission on securities and the stock market on form, in structure, terms and procedure which are established by the regulatory legal acts existing on reporting date of creation of such data.

4. Determine that the 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 08, 2012 No. 646, registered in the Ministry of Justice of Ukraine on May 25, 2012 at No. 831/21143, is obligatory for use by investment firms in case of creation and submission to the National commission on securities and the stock market of reporting data.

5. And stock exchanges (O. Naumenko) to provide to department of regulation of activities of dealers in securities:

provision of this decision for implementation of examination on compliance of the Convention on human rights protection and fundamental freedoms in the Secretariat of the Government representative for cases of the European Court of Human Rights of the Ministry of Justice of Ukraine;

provision of this decision on state registration in the Ministry of Justice of Ukraine.

6. To management of information technologies, external and internal communications (A.Zaik) to provide publication of this decision according to requirements of the legislation of Ukraine.

7. This decision becomes effective since January 1, 2013, except Item 2.10 of the Section II of Provisions which becomes effective at the same time with entry into force of the regulatory legal act of the National commission on securities and the stock market which establishes procedure and conditions of implementation by the dealer in securities of broker activities for contracts for broker servicing with the subsequent settlement of obligations of the client, but not earlier than day of its official publication.

8. Control over the implementation of this decision to assign to the member of the commission K. Krivenko.

The commission chairman on securities and to the stock market of Ukraine

D. Tevelev

It is approved: The chairman of Public service of Ukraine on questions regulatory policy and development of entrepreneurship

M. Yu. Brodsky

Chairman of Public service financial monitoring of Ukraine

S. G. Gurzhy

Approved by the Decision of the National commission on securities and the stock market of Ukraine of September 25, 2012 No. 1283

Regulations on procedure for creation and submission of reporting data on activities of investment firms to the National commission on securities and stock market

I. General provisions

1. This Provision determines structure, terms and procedure for provision in the National commission on securities and the stock market (further - the Commission) reporting data (further Data) investment firm concerning the professional activity in the stock market.

2. Action of this provision extends to legal entities who in the procedure established by the legislation obtained licenses for implementation of professional activity in the stock market - activities for trade in financial instruments, namely: broker activities, dealer activities, underwriting, activities for portfolio management of financial instruments, activities for investment consulting including which had the right to implementation of this professional activity during the period for which data move.

3. In this Provision terms are used in such value:

open line items - purchase and sale agreements of financial instruments, agreements on execution (except agreements according to which agreement settlements of rather financial instruments are perfromed by the client of investment firm independently), the agreements on acquisition of financial instruments signed by investment firm, but not executed on reporting date;

irregular data - data on accomplishment and agreement cancelation (ов) with financial instruments investment firm out of the organized market and the agreement(s) this according to the conclusion, including the "suspicious" agreement(s), with financial instruments investment firm out of the organized market; data on persons to which sanctions are applied;

sanctions - the special economic and other rationing measures enacted by Presidential decrees of Ukraine according to the Law of Ukraine "About sanctions".

the term "under control person" is used in the value given in the decision of the National commission on securities and the stock market of October 13, 2015 No. 1707, registered in the Ministry of Justice of Ukraine on October 29, 2015 at No. 1325/27770.

4. Data of investment firm move in office of the Commission according to the regulatory legal acts of the Commission regulating provision of Data and information by professional participants of the stock market in the form of electronic documents in the Commission, except for case, stipulated in Item 8 it undressed.

5. Data of investment firm 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, of Ukraine registered in the Ministry of Justice on May 25, 2012 for No. 831/21143 (further - System of reference books and qualifiers).

6. Data of investment firm are constituted according to the description of Sections and the schemes XML of the files determined by the separate document of normative and technical nature, except for the financial reporting which shall be constituted and submitted taking into account requirements of Item 9 of the Section I of this provision.

7. Data move in the Commission 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 references determined by the Provision which shall be completed, contain the reliable and complete information. Information in references shall be completed according to this Provision.

8. According to the written requirement of the authorized person of the Commission the investment firm shall submit (to send) to the Commission Data during the term/period provided by the requirement according to this Provision in paper form.

If the paper form of Data contains more than one leaf, such paper form of Data shall be strung together, sheets are numbered and certified by the authorized signature of investment firm.

9. The financial reporting (annual, intermediate) and the report about the management/consolidated financial statements (annual, intermediate) and consolidated statement about management (in case of creation of consolidated financial statements) are constituted according to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" on the basis of taxonomy of the financial reporting according to international standards in the single electronic XBRL format and are represented to the center of collection of the financial reporting, according to the procedure, established by the Cabinet of Ministers of Ukraine (for banks – the National Bank of Ukraine), taking into account requirements of regulatory legal acts of the Commission and to terms, the stipulated in Item 1 Section III of this provision.

Investment firms which according to part two of article 2 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" belong to the category of the microcompanies and small enterprises do not submit the report on management, except cases of submission of such report on NKTsBFR request if such report was not promulgated.

The electronic file of the financial reporting shall contain the audit report which moves together with annual financial accounts / annual consolidated financial statements (in case of creation of consolidated financial statements).

The audit report is constituted according to the Law of Ukraine "About financial records audit and auditor activities", shall conform to international standards of quality control, audit, the overview, other provision of confidence and the accompanying services and the requirements established by regulatory legal acts of the Commission concerning information concerning financial records audit of members of the capital markets and the organized goods markets.

10. In case of availability of information necessary for complete and comprehensive understanding of specific conditions of activities of investment firm, the investment firm gives it in any form in notes to the reference.

II. Structure of Data

1. Data which are constituted and move in the Commission:

monthly;

irregular;

quarter.

2. Monthly Data consist from:

2.1. Certificates of investment firm (appendix 1 to this Provision).

2.2. Certificates of outstanding customer orders and the contract with financial instruments investment firm as of the last day of month under report (appendix 2 to this Provision).

2.3. Certificates of financial instruments which are in property of investment firm as of the last day of month (except securities of own releases) (appendix 3 to this Provision).

2.4. Certificates of financial instruments and/or money which is in management of investment firm as of the last day of month under report (appendix 4 to this Provision).

2.5. Certificates of standard rates of investment firm when implementing marginal transactions (except banks) (appendix 5 to this Provision).

2.6. Certificates of prudential standard rates of investment firm (except banks) (appendix 6 to this Provision).

2.7. Certificates of basic data for measure calculation of the size of the regulatory capital (except banks) (appendix 7 to this Provision).

2.8. Certificates of basic data for calculation of the standard rate of adequacy of the regulatory capital, the standard rate of adequacy of the capital of the first level, coefficient of financial leverage and absolute liquidity index (except banks) (appendix 8 to this Provision).

2.9. Certificates of basic data for calculation of the amount of the assets weighed on risk degree (except banks) (appendix 9 to this Provision).

2.10. Certificates of calculation of the standard rate of concentration of credit risk for partners which are not banks or investment firm, and certificates of calculation of the standard rate of concentration of credit risk for partners, banks or investment firm, (appendix 10 to this Provision).

2.11. Certificates of the executed contract (ra) with securities and other financial instruments of foreign issuers made outside Ukraine (appendix 15 to this Provision).

2.12. Certificates of agreements on investment consulting and/or agreements under which it is provided additional services (appendix 21 to this Provision).

3. Quarter Data consist from:

3.1. Certificates of structure of assets of investment firm as of the last day of reporting quarter (except banks) (appendix 16 to this Provision).

3.2. Certificates of obligations of investment firm as of the last day of reporting quarter (except banks) (appendix 17 to this Provision).

3.3. Certificates of components of equity of investment firm as of the last day of reporting quarter (except banks) (appendix 18 to this Provision).

3.4. Certificates of the financial results and other comprehensive income of investment firm received within accounting year (except banks) (appendix 19 to this Provision).

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