It is registered
in the Ministry of Justice
Kyrgyz Republic
On January 28, 2005 No. 21-05
of December 21, 2004 No. 78
About approval of the Regulations on the reporting of investment funds
According to the laws of the Kyrgyz Republic "About investment funds", "About financial accounting", International accounting standards, in pursuance of the Comprehensive program of market development of securities in the Kyrgyz Republic for 2002 - 2003 approved by the order of the Government of the Kyrgyz Republic of December 31, 2001 No. 844, of the order of the Government of the Kyrgyz Republic of May 31, 2002 No. 354 "About measures for implementation of the Presidential decree of the Kyrgyz Republic "About measures for enhancement of state policy in the field of regulation of investing and other business activity" of April 25, 2002" for the purpose of enhancement of the reporting of investment funds, State commission under the Government of the Kyrgyz Republic on the security market decides:
1. Approve the enclosed Regulations on the reporting of investment funds.
2. To joint-stock investment funds and managing companies of mutual investment funds:
- bring the activities into accord with this resolution;
- represent the reporting of investment funds according to Regulations on the reporting of investment funds from coming into force of this resolution.
3. Send this resolution to State commission under the Government of the Kyrgyz Republic on accounting standards and audit for its entering into the register.
4. Recognize invalid from coming into force of this resolution of State commission under the Government of the Kyrgyz Republic on the "About Approval of the Regulations on Financial Accounting and the Financial Reporting in Investment Funds" security market:
- of March 31, 2003 No. 27;
- of June 25, 2003 No. 43;
- of September 16, 2003 No. 63.
5. This resolution becomes effective after state registration in the Ministry of Justice of the Kyrgyz Republic and the subsequent official publication in the Tabloid "Normativnye akty Pravitelstva Kyrgyzskoy Respubliki, ministerstv, gosudarstvennykh komitetov, gosudarstvennykh komissy, administrativnykh vedomstv, Sotsialnogo fonda Kyrgyzskoy Respubliki, Natsionalnogo banka Kyrgyzskoy Respubliki i mestnogo samoupravleniya goroda Bishkek Erkin-LLP.
6. Notify the Ministry of Justice of the Kyrgyz Republic on official publication of this resolution.
Chairman A. Dikambayev
Approved by the resolution of State commission under the Government of the Kyrgyz Republic on the security market of December 21, 2004 No. 78
1.1. This Provision is developed according to the laws of the Kyrgyz Republic "About investment funds", "About financial accounting", International accounting standards (далееМСФО).
1.2. This Provision determines:
- procedure for creation and submission of the activity reporting joint-stock and mutual investment funds (further - the reporting of investment funds);
- structure and forms of the reporting of investment funds.
1.3. The reporting of investment funds represents information on financial position of investment fund on reporting date.
2.1. Responsibility for creation and submission of the reporting of investment funds is born by the head of executive body of joint-stock investment fund or the head of managing company of mutual investment fund.
2.2. Executive body of joint-stock investment fund or managing company of mutual investment fund for creation and submission of the reporting of investment funds it can be appointed:
a) the official - the accountant;
b) accounting service as structural division;
c) the specialized organization or the specialist accountant on contractual basis.
2.3. The reporting of investment funds is constituted by managing company of investment fund separately on each investment fund.
2.4. All forms of the constituted reporting of investment funds are certified by signatures of the head of executive body of joint-stock investment fund or the head of managing company of the mutual investment fund and the authorized officer responsible for creation of the reporting of investment fund, and seal of managing company.
All forms of the reporting of joint-stock investment fund are certified by the signature of the chairman of the board of directors of fund "Is acquainted" with mark also by seal of investment fund.
2.5. Persons responsible for creation of the reporting of investment fund according to this Provision, bear responsibility for accuracy of the information, containing in the reporting of investment funds, according to regulatory legal acts of the Kyrgyz Republic.
3.1. The reporting of investment funds established by this Provision is submitted executive body of joint-stock investment fund or managing company of mutual investment fund in the addresses and terms established by this Provision.
Joint-stock investment funds and managing companies of mutual investment funds represent the reporting to internal and external users - the governing bodies existing or potential investors of investment funds, state bodies according to the legislation of the Kyrgyz Republic.
Results of audit inspections of joint-stock investment fund and managing company of mutual investment fund are part of annual accounts.
3.2. Joint-stock investment funds and managing companies of mutual investment funds shall constitute and represent the following forms of the reporting:
3.2.1. Joint-stock investment funds (forms of the reporting of joint-stock investment funds are applied - appendix No. 1):
+--------------------------------------------------------------------+ ¦№¦№ форм ¦ Наименование отчета ¦ ¦ ¦отчетов¦ ¦ +-+-------+----------------------------------------------------------¦ ¦1¦ 1 ¦Балансовый отчет акционерного инвестиционного фонда ¦ +-+-------+----------------------------------------------------------¦ ¦2¦ 2 ¦Отчет о финансовых результатах акционерного инвестиционно-¦ ¦ ¦ ¦го фонда ¦ +-+-------+----------------------------------------------------------¦ ¦3¦ 3 ¦Отчет о капитале акционерного инвестиционного фонда ¦ +-+-------+----------------------------------------------------------¦ ¦4¦ 4 ¦Отчет о денежных средствах акционерного инвестиционного ¦ ¦ ¦ ¦фонда ¦ +-+-------+----------------------------------------------------------¦ ¦5¦ 5 ¦Отчет об инвестициях акционерного инвестиционного фонда ¦ +-+-------+----------------------------------------------------------¦ ¦6¦ ¦Приложения № 1 и 2 к годовому отчету о финансовых ¦ ¦ ¦ ¦результатах ¦ +-+-------+----------------------------------------------------------¦ ¦7¦ ¦Пояснительная записка ¦ +--------------------------------------------------------------------+
3.2.2. Managing companies of mutual investment funds (forms of the reporting of mutual investment funds are applied - appendix No. 2):
+--------------------------------------------------------------------+ ¦№¦№ форм ¦ Наименование отчета ¦ ¦ ¦отчетов¦ ¦ +-+-------+----------------------------------------------------------¦ ¦1¦ 1 ¦Отчет об активах и обязательствах паевого инвестиционного ¦ ¦ ¦ ¦фонда ¦ +-+-------+----------------------------------------------------------¦ ¦2¦ 2 ¦Отчет о доходах и расходах паевого инвестиционного фонда ¦ +-+-------+----------------------------------------------------------¦ ¦3¦ 3 ¦Отчет об инвестициях паевого инвестиционного фонда ¦ +-+-------+----------------------------------------------------------¦ ¦4¦ ¦Приложения № 1 и 2 к квартальному отчету о доходах и ¦ ¦ ¦ ¦расходах ¦ +-+-------+----------------------------------------------------------¦ ¦5¦ ¦Пояснительная записка ¦ +-+-------+----------------------------------------------------------¦ ¦6¦ 1-1 ¦Отчет об активах и обязательствах паевого инвестиционного ¦ ¦ ¦ ¦фонда ¦ +-+-------+----------------------------------------------------------¦ ¦7¦ 2-1 ¦Отчет о доходах и расходах паевого инвестиционного фонда ¦ +-+-------+----------------------------------------------------------¦ ¦8¦ 3-1 ¦Отчет об инвестициях паевого инвестиционного фонда ¦ +-+-------+----------------------------------------------------------¦ ¦9¦ 4-1 ¦Информация о размещенных паях и владельцев инвестиционных ¦ ¦ ¦ ¦паев паевого инвестиционного фонда ¦ +--------------------------------------------------------------------+
3.3. The forms of the reporting of investment funds specified in Item 3.2 of this provision are constituted according to the Instruction for creation of the reporting of investment funds (appendix No. 3).
3.4. Procedure and terms of provision of the reporting of investment funds:
3.4.1. From the reporting forms specified in Item 3.2.1 of this provision joint-stock investment funds represent to authorized state body on the security market:
- quarterly to the 30th following reporting quarter - reporting forms behind sequence numbers 1 - 5, 7 (forms No. 1 - 5 and the explanatory note) in one copy;
- annual with the audit certificate - within 60 days after the termination of accounting year - all forms of the financial reporting in one copy.
3.4.2. From the reports specified in Item 3.2.2 of this provision managing companies of mutual investment funds represent to authorized state body on the security market in one copy:
- monthly - to the 10th following month under report - reporting forms behind sequence numbers 6 - 9 (forms No. 1-1 - 4-1);
- quarterly - to the 30th following reporting quarter, annual with the audit certificate - within 60 days after the termination of accounting year - reporting form behind sequence numbers 1 - 5 (forms No. 1 - 3, appendices No. 1 and 2 to the quarterly statement on the income and expenses, the explanatory note).
3.4.3. The reporting provided by this Provision is submitted in authorized state body on the security market in paper and electronic forms according to the procedure, established by the Law of the Kyrgyz Republic "About financial accounting". Contents of the reporting represented electronically shall correspond to contents of the reporting in paper form.
3.4.4. All forms of the reporting of investment funds represented to authorized state body on the security market in paper form specified in Items 3.4.1 and 3.4.2 of this provision shall be numbered, stitched, signed and certified by seals of persons specified in Item 2.4 of this provision.
3.4.5. Investment funds and their managing companies bear responsibility according to the legislation of the Kyrgyz Republic for violation of procedure and terms of submission of the reporting of investment funds.
3.4.6. The reporting of investment funds provided by this Provision is also submitted in other state bodies according to requirements of regulatory legal acts of the Kyrgyz Republic.
to Regulations on the reporting of investment funds
Форма №1
(квартальная, годовая)БАЛАНСОВЫЙ ОТЧЕТ
акционерного инвестиционного фонда
по состоянию на ______________ 200__ г.
Коды
Наименование инвестиционного фонда: _____________________ по ОКПО
Отрасль (вид деятельности) Финансовая деятельность по ОКЭД
Орган управления ________________________________________ по ОКОУ
Форма собственности _____________________________________ по ОКФС
Единица измерения _______________________________________ по СОЕИ
ИНН _____________________________________________________________
Адрес ___________________________________________________________
Ф.И.О. и номер телефона главного бухгалтера _____________________
Дата высылки ____________________________________________________
Дата получения __________________________________________________
Срок представления ______________________________________________
+--------------------------------------------------------------------+
¦ ¦Код ¦На начало¦На конец ¦
¦ ¦стро-¦отчетного¦отчетного¦
¦ ¦ки ¦ года ¦ периода ¦
+------------------------------------------+-----+---------+---------¦
¦ А ¦ Б ¦ 1 ¦ 2 ¦
+------------------------------------------+-----+---------+---------¦
¦АКТИВЫ ¦ ¦ ¦ ¦
¦1. Оборотные активы ¦ ¦ ¦ ¦
¦Денежные средства, в том числе: ¦ 110 ¦ ¦ ¦
¦денежные средства в кассе ¦ 111 ¦ ¦ ¦
¦денежные средства в банке ¦ 112 ¦ ¦ ¦
¦Краткосрочные инвестиции, в том числе: ¦ 120 ¦ ¦ ¦
¦долговые ценные бумаги ¦ 121 ¦ ¦ ¦
¦долевые ценные бумаги ¦ 122 ¦ ¦ ¦
¦депозитные вклады ¦ 123 ¦ ¦ ¦
¦государственные ценные бумаги ¦ 124 ¦ ¦ ¦
¦текущая часть долгосрочных инвестиций ¦ 125 ¦ ¦ ¦
¦прочие краткосрочные инвестиции ¦ 126 ¦ ¦ ¦
¦Счета к получению
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