RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of December 28, 2017 No. 53

About entering of amendments and changes into the Resolution of the Ministry of Finance of the Republic of Belarus of June 13, 2016 No. 43

Based on the paragraph of the twelfth of part one of article 8 of the Law of the Republic of Belarus of January 5, 2015 "About the security market" and Item 10 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585 "Questions of the Ministry of Finance of the Republic of Belarus", the Ministry of Finance of the Republic of Belarus DECIDES:

1. Bring in the Instruction about procedure for disclosure of information in the security market approved by the resolution of the Ministry of Finance of the Republic of Belarus of June 13, 2016 No. 43 "About disclosure of information in the security market" (The national legal Internet portal of the Republic of Belarus, 02.09. 2016, 8/31210), following amendments and changes:

1.1. Item 2 after figures "2/1197)" to add with words "The presidential decree of the Republic of Belarus of May 11, 2017 No. 154 "About financing of the commercial organizations under concession of the rights (requirements)" (The national legal Internet portal of the Republic of Belarus, 16.05. 2017, 1/17051),";

1.2. in Item 5 of the word "depositary agreement, or agreement of the order or commission, or trust management agreement" shall be replaced with words "the service provision agreement on placement of information on single information resource of the security market";

1.3. state Item 6 in the following edition:

"6. The periodic reporting constituted monthly as of the first day of every month following for reporting (further - the monthly report), is submitted no later than thirty five calendar days after the termination of month under report if other term is not established by this Instruction.

The periodic reporting constituted quarterly as of April 1, on July 1, on October 1 following the results of reporting quarter by the accruing result since the beginning of year (further - the quarterly report), is submitted no later than thirty five calendar days after the termination of reporting quarter.

The periodic reporting constituted as of January 1 of year following the results of the financial year following for reporting, approved according to the procedure, established by the legislation of the Republic of Belarus (further - the annual statement), is submitted no later than April 30 of the year following for reporting, except for to information specified in paragraphs three, the fourth subitem 13.2 of Item 13 of this Instruction which is submitted no later than thirty five calendar days from the date of the termination of accounting year.

Monthly, quarterly, annual reports are submitted:

professional participants, bond issuing institutions, the open joint stock companies which are banks, the non-bank credit and financial organizations, insurance companies, the special financial organizations, and also open joint stock companies with the location in the territory of the Minsk region, Minsk - in Department on securities of the Ministry of Finance of the Republic of Belarus (further - Department on securities);

other open joint stock companies - in territorial authorities of the Ministry of Finance of the Republic of Belarus on securities on territorial accessory (further - territorial authority on securities).";

1.4. state Item 7 in the following edition:

"7. The periodic reporting does not reveal issuers and professional participants on whom the decision on liquidation is made, and also proceeedings about economic insolvency (bankruptcy) are initiated.";

1.5. in Item 8:

the paragraph one of part one of subitem 8.1 after the word "quarterly" to add with the word of "(annual)";

state subitem 8.2 in the following edition:

"8.2. as a part of the annual statement private companies:

form 1 *;

form 2 *;";

from subitem 8.3 of the word" (information specified in paragraphs seven, the eighth to part one of subitem 8.2.1 of this Item can be provided in the MS Word format)" and "and it is sealed joint-stock company" to exclude;

"**" to Item to state the interlinear note in the following edition:

"** If other is not established by legal acts, the form according to appendices 1 and 2 to the National accounting standard and the reporting "Individual accounting records" approved by the resolution of the Ministry of Finance of the Republic of Belarus of December 12, 2016 No. 104 is represented (The national legal Internet portal of the Republic of Belarus, 31.12.2016, 8/31602).";

1.6. state Item 9 in the following edition:

"9. The open joint stock company opens the annual statement including information provided by Items 4-10, 13, of the 14th form 1 *, the balance sheet **, the profit and loss statement **, the report on change of equity **, the cash flow statement **, audit opinion according to accounting (financial) records (except as specified releases from statutory audit of annual accounting records), no later than one month after its approval according to the procedure, established by the legislation of the Republic of Belarus on economic societies, by placement on single information resource of the security market, and also by publication in printing mass media or placements on the official site of open joint stock company on the global computer Internet (further - the official site of society) (in case of its availability) or on the official site of Central Securities Depository (further - the central depositary) on the global computer Internet (further - the official site of the central depositary).

In case of disclosure of the annual statement by publication only information provided by Items 4-10, 13, of the 14th form 1* is published in printing mass media.

Information posted on the official sites shall be available to review to all interested persons on permanent basis within five years from the date of its placement.

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* For filling of forms 1 and 2 to this Instruction the files of the MS Excel templates provided on the official site of the Ministry of Finance of the Republic of Belarus on the global computer Internet to the address are used: http://minfin.gov.by/securities_department/background/.

** If other is not established by legal acts, is published the form according to appendices 1-4 to the National accounting standard and the reporting "Individual accounting records", or form according to appendices 1-3, 5 to the resolution of the Ministry of Finance of the Republic of Belarus of January 11, 2010 No. 2 "About single questions of conducting financial accounting, creation and submission of accounting records by insurance companies and modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus" (is placed) (The national register of legal acts of the Republic of Belarus, 2010, No. 58, 8/21857), or form according to appendices 1-4 to the Instruction for creation of annual individual accounting (financial) accounts by banks and the non-bank credit and financial organizations of the Republic of Belarus, open joint stock company "Development bank of the Republic of Belarus, the Republic of Belarus approved by the resolution of Board of National Bank of November 9, 2011 No. 507 (The national register of legal acts of the Republic of Belarus, 2011, No. 139, 8/24483).";

1.7. state Item 10 in the following edition:

"10. Bond issuing institutions, except for bond issuing institutions, being insurance companies, banks and the non-bank credit and financial organizations, before date of the actual bond redemption:

10.1. as a part of the monthly report bond issuing institutions on whom obligation fulfillment is not provided (except for the special financial organizations) and also it is provided with liability insurance for non-execution (improper execution) of obligations of bond issuing institution, calculation about net assets value of the organization as of the first day of every month in form according to appendix 1 to the Instruction of procedure of payments of the net assets value approved by the resolution of the Ministry of Finance of the Republic of Belarus of June 11, 2012 No. 35 is represented (The national legal Internet portal of the Republic of Belarus, 07.07. 2012, 8/26095);

10.2. as a part of the quarterly (annual) report the balance sheet *, the report on profits and убытках* is submitted.

In addition it is represented:

information on audit opinion on accounting (financial) records (except as specified releases from statutory audit of annual accounting (financial) accounts) which shall contain: date of audit opinion; details of auditing organization, the auditor - the individual entrepreneur (the name of the organization (for the individual entrepreneur - surname, own name, middle name (if that is available); the location (for the organization - legal address, for the individual entrepreneur - the residence); data on state registration (date of state registration, registration number in the Single state register of legal entities and individual entrepreneurs), the period for which audit was booked; auditor opinion on reliability of accounting (financial) records, and in case of the revealed violations in accounting (financial) records - data on these violations, date and source of publication of audit opinion according to accounting (financial) records in full (further - information on audit opinion on accounting (financial) records), the bond issuing institutions who are economic societies - as a part of the annual statement, other bond issuing institutions - no later than July 1;

form 1-SFO "Information on activities of the special financial organization" according to appendix to this Instruction (further - form 1-SFO) ** as a part of the quarterly report as of July 1 and the annual statement bond issuing institutions, being the special financial organizations.

Requirements of part one and paragraph two of part two of this subitem do not extend to the bond issuing institutions who submitted the quarterly (annual) report according to requirements of subitem 8.1 of Item 8 of this Instruction;

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* If other is not established by legal acts, the form according to appendices 1 and 2 to the National accounting standard and the reporting "Individual accounting records" is represented.

** For filling of form 1-SFO to this Instruction the file of the MS Excel template provided on the official site of the Ministry of Finance of the Republic of Belarus on the global computer Internet to the address is used: http://minfin.gov.by/securities_department/background/.

10.3. information listed in subitems 10.1 and 10.2 of this Item is submitted in electronic form (on the magnetic (digital) carrier) in the MS Excel format, and also is unpacked, certified by signatures of the head, chief accountant or head of the organization or the individual entrepreneurs rendering to bond issuing institution of service in conducting financial accounting and creation of the accounting and (or) financial reporting, the contractor with indication of initials and surnames of above-mentioned persons and it is represented the courier or the registered mail.";

1.8. state Item 11 in the following edition:

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