of May 24, 2016 No. 201
About modification of the "Rules of representation and publication of the annual financial reporting and the summary (consolidated) financial reporting of the commercial organizations" approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of May 27, 2010 No. 97
For the purpose of ensuring execution of Item 1.2 of the Presidential decree of the Azerbaijan Republic of March 9, 2016 "About application of the Law of the Azerbaijan Republic of March 4, 2016 No. 146-VQD "About introduction of amendments to the Law of the Azerbaijan Republic "About investment funds", the Cabinet of Ministers of the Azerbaijan Republic decides:
Make the following changes to the "Rules of representation and publication of the annual financial reporting and the summary (consolidated) financial reporting of the commercial organizations" approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of May 27, 2010 No. 97 (Collection of the legislation of the Azerbaijan Republic, 2010, No. 5, Article 474; 2012, No. 9, Article 917):
1. in 3.4 Item of the word of "The commercial organization" to add with words "(except for investment funds and their managing directors)", after the word to "Ministry" to add with words ", and information of investment funds and their managing directors in Chamber on control of the financial markets of the Azerbaijan Republic".
2. 5.2 give Item in the following edition:
"5.2. The ministry of taxes of the Azerbaijan Republic once a year till March 31 represents to the Ministry of Finance of the Azerbaijan Republic the list of the commercial organizations (except for investment funds and their managing directors) which shall publish the in the cases established by the law the financial reporting and the summary (consolidated) financial reporting together with audit opinion, and the list of investment funds and their managing directors in Chamber on control of the financial markets of the Azerbaijan Republic.".
Prime Minister of the Azerbaijan Republic
Artur Rasi-Zade
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