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

of December 10, 2015 No. 2051

About modification of the Regulations on procedure for cost determination of net assets of institutes of joint investment

According to Item 38 parts two of Article 7, Item 13 of article 8 of the Law of Ukraine "About state regulation of the security market in Ukraine", part five of article 49 of the Law of Ukraine "About institutes of joint investment" the National commission on securities and the stock market SOLVED:

1. Bring in the Regulations on procedure for cost determination of net assets of institutes of joint investment approved by the decision of the National commission on securities and the stock market of July 30, 2013 No. 1336, registered in the Ministry of Justice of Ukraine on August 21, 2013 at No. 1444/23976, such changes:

1) in the Section I:

state Item 2 in the following edition:

"2. The terms used in this Provision are used in values according to the Laws of Ukraine "About institutes of joint investment", "About financial accounting and the financial reporting in Ukraine", "About securities and the stock market", and also the International accounting standards officially promulgated on the website of the Ministry of Finance of Ukraine, regulatory legal acts of the National commission on securities and the stock market.";

exclude Item 3.

With respect thereto to consider item 4 Item 3;

The Section II to state 2) in the following edition:

"II. Assessment of assets of institutes of joint investment

1. Assets of ISI are recognized on condition of compliance to recognition criteria.

2. ISI assets initially are estimated and reflected for date of transfer of asset in structure of assets of ISI.

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