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Ministry of Justice of Ukraine

April 24, 2002

No. 392/6680

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

of March 18, 2002 No. 104

About approval of the Regulations on evaluation procedure of net assets value of investment funds and mutual funds of investment companies

(as amended on 18-04-2019)

According to the Presidential decree of Ukraine "About investment funds and investment companies" and the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" State commission on securities and the stock market

Solved:

1. Approve Regulations on evaluation procedure of net assets value of investment funds and mutual funds of investment companies that is applied.

2. Consider invalid the decision of State commission on securities and the stock market of 7.10.1997 No. 30/1 "About approval of the Regulations on evaluation procedure of net assets value of investment funds and mutual funds" (with changes and amendments) and the decision of State commission on securities and the stock market of 8.12.1998 No. 179 "About approval of the Regulations on procedure for provision of additional quarter and annual accounts of investment funds and mutual funds of investment companies", registered in the Ministry of Justice of Ukraine 30.12.1998 for No. 842/3282.

3. To management of the reporting of members of the security market (Velichko O. G.) together with legal management (Volokhov L. O.) provide state registration of this decision in the Ministry of Justice of Ukraine.

4. To management of organizational support of the Commission (Piskun N. S.) to publish the decision according to the current legislation.

5. Control of execution of this decision to assign to the Member of the commission - the vice-chairman M. Volkov.

Commission chairman

O. Mozgova

Approved by the Decision of State commission on securities and the stock market of Ukraine on March 18, 2002 No. 104

Regulations on evaluation procedure of net assets value of investment funds and mutual funds of investment companies

The preamble is excluded according to the Decision of the National commission on securities and the stock market of Ukraine of 23.09.2014 No. 1247

1. General provisions

1.1. This Provision determines:

the list of assets and liabilities of investment fund and mutual fund of investment company which is used for calculation of net assets;

evaluation procedure of net assets value of investment fund and mutual fund of investment company for calculation of the price at which investment certificates, and also calculation of amount of remuneration of the investment managing director take place and redeemed;

rules of creation of the certificate of net assets value of investment fund and mutual fund of investment company;

list of forms of the reporting under net assets value of investment fund and mutual fund of investment company;

procedure and terms of submission of the reporting under net assets value of investment fund and mutual fund of investment company in the National commission on securities and the stock market.

1.2. In this Provision the following concepts are used:

book value - asset cost, obligations and equity that is reflected in balance;

acquisition value - the amount of means or property value paid to the seller of assets as compensation of their cost;

the accounting period - quarter;

investment fund, mutual fund of investment company (further - mutual fund) - according to Item 1 of Section 1 and Item 20 of Section 2 of the Regulations on investment funds and investment companies approved by the Presidential decree of Ukraine of February 19, 1994 No. 55;

the number of shares and investment certificates (for investment fund) and investment certificates (for mutual fund) which are in circulation - the number of the investment certificates and shares belonging on the property rights to physical persons and legal entities - to shareholders and members of investment or mutual funds, for the period of carrying out calculation of net assets value;

default on obligations by bond issuing institution - nonpayment by bond issuing institution to bondholders in time, established by conditions of issue, the income on bonds and/or default of part or all-in nominal value of bonds from the date of the first failure to carry out of such obligations;

the estimated value of assets is asset cost on book or market value which is considered in case of assessment of calculation of net assets value;

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