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

of July 23, 2020 No. 379

About approval of the Regulations on procedure for creation, provision and promulgation by the administrator of non-state pension fund of reporting data, including reporting of non-state pension provision

According to Item 10 parts two of Article 7, to Item 13 of article 8 of the Law of Ukraine "About state regulation of the security market in Ukraine", article 52 of the Law of Ukraine "About non-state pension provision" the National commission on securities and the stock market RESHILA:

1. Approve Regulations on procedure for creation, provision and promulgation by the administrator of non-state pension fund of reporting data, including the reporting of non-state pension provision which are applied.

2. The first accounting period of provision of the National commission on securities and the stock market (further - the Commission) administrative data, including the reporting of non-state pension provision (further - Data), administrators of non-state pension funds which licenses for implementation of economic activity on provision of financial services (except professional activity in the security market), namely services in system of accumulative provision of pensions regarding administration of non-state pension funds since July 01, 2020 are considered as renewal of the license for implementation of professional activity in the security market and activities in system of accumulative provision of pensions - activities for administration of non-state pension funds is:

daily Data - on October 1, 2020;

monthly Data - June, 2020 which move as a part of quarterly Data for the II quarter 2020, July, 2020. Submission due date in the Commission - till September 30, 2020 inclusive;

quarterly Data - the II quarter 2020. Provision term in the Commission and placements in the public information database of the Commission or person performing activities for promulgation of regulated information on behalf of stock market participants - till September 30, 2020 inclusive;

annual Data - 2020.

If from the effective date this decision till September 30, 2020 inclusive there are less than 30 days:

submission due date in the Commission of monthly Data for June, July and August, quarterly Data for the II quarter 2020 is prolonged till October 30, 2020 inclusive;

the first accounting period of provision in the Commission of daily Data is on November 1, 2020.

3. To department of methodology of regulation of professional participants of the security market () provide Kurochkin I.:

provision of this decision on state registration in the Ministry of Justice of Ukraine;

promulgation of this decision on the official website of the Commission.

4. This decision becomes effective from the date of, its official publication following behind day.

5. Control over the implementation of this decision to assign to the member of the commission Panchenko A.

It is approved: First Deputy Minister of digital transformation of Ukraine

A. Vyskub

Approved by the Decision of the National commission on securities and the stock market of Ukraine of July 23, 2020 No. 379

Regulations on procedure for creation, provision and promulgation by the administrator of non-state pension fund of reporting data, including reporting of non-state pension provision

I. General provisions

1. This Provision determines the list, procedure and terms of representation by the administrator of non-state pension fund (further - the Administrator) in the National commission on securities and the stock market (further - the Commission) and in councils of non-state pension funds which administration is performed by the Administrator (further - council of the pension fund), reporting data, including the reporting of non-state pension provision (further - Data), and also procedure for promulgation by the Administrator of information on activities of non-state pension funds (further - the pension fund) which administration it performs, and about the activities for their administration.

2. Action of this Provision extends to the legal entities having the license for implementation of professional activity the capital markets - activities of activities for administration of the pension funds, issued by the Commission, and also those legal entities who had the right according to the legislation to implementation of the specified professional activity during the period for which Data move.

3. Data move in the Commission in the amount established by this Provision no later than the terms determined in Item 1 of the Section III of this provision.

Data shall contain all certain this Provision of the reference. All references of Data shall be completed and contain the reliable and complete information. Information in references shall be completed according to appendices 1 - 12 to this Provision.

Data are constituted as of the end of the last day of the accounting period.

4. Data which are constituted and move in the commission are divided into data concerning the Administrator and data on activities of the pension funds and their administration.

Data concerning the Administrator move, since the accounting period in which the license for implementation of professional activity the capital markets - activities of activities for administration of the pension funds is obtained by the Administrator.

Data on activities of the pension funds and their administration are constituted and represented by the Administrator concerning each pension fund which administration is performed by the Administrator, separately.

Data on activities of the pension funds and their administration which contain information on certain pension fund are constituted and represented by the Administrator:

since the accounting period in which it with council of this pension fund signed the agreement on administration of the pension fund (for the newly created pension funds), or in which it signed the delivery-acceptance certificate of system of the personified accounting and the corresponding documentation concerning this pension fund from the previous Administrator;

finishing with the accounting period preceding the accounting period in which it signed the delivery-acceptance certificate of system of the personified accounting and the corresponding documentation concerning this pension fund to other Administrator in connection with cancellation of the agreement on administration of this pension fund or in which the liquidation procedure of this pension fund was begun.

5. Data are constituted with use of System of reference books and qualifiers of the National commission on securities and the stock market approved by the decision of the National commission on securities and the stock market of May 08, 2012 No. 646, of Ukraine registered in the Ministry of Justice on May 25, 2012 for No. 831/21143 (further - System of reference books and qualifiers).

6. Data presentation by the Administrator in the Commission is performed electronically with observance of requirements of the legislation on electronic document management and electronic confidential services and according to the regulatory legal acts of the Commission regulating submission of reporting data and information by members of the capital markets.

7. Data are constituted according to the description of Sections and schemes of the XML files determined by the separate document of the Commission of normative and technical nature.

8. In case of need provisions of additional explanations to information containing in the reference, the Administrator can bring her in the field of "Note" of this reference.

9. The format of the financial reporting is created according to the description of Sections and schemes of the XML files determined by the separate document of the Commission of normative and technical nature.

10. The references of Data provided by this Provision are filled in with the Administrator based on accounting data, data of system of the personified accounting and information obtained from persons exercising asset management of the pension funds. The administrator provides completeness and accuracy of the information which owner he is.

II. List of Data

1. Data are constituted and represented to the Commission as:

daily Data;

monthly Data;

quarterly Data;

annual data.

2. Daily Data are Data on activities of the pension funds and their administration, consist of the certificate of structure, structure and net value of assets of the pension fund (appendix 1 to this Provision) for each calendar day of accounting year.

3. Monthly Data are constituted and represented as:

1) monthly Data concerning the Administrator (except monthly Data concerning the Administrator for the last month of accounting year) which consist from:

title page (appendix 2 to this Provision);

certificates of the list of the pension funds which administration is performed by the Administrator (appendix 3 to this Provision);

certificates of compliance of the size authorized and equity to requirements of the legislation (appendix 4 to this Provision);

certificates of calculation of the standard rate of sufficiency of own means (appendix 5 to this Provision);

certificates of calculation of coverage ratio of operational risk (appendix 6 to this Provision).

Monthly Data concerning the Administrator for the last month of accounting year consist from:

certificates of calculation of the standard rate of sufficiency of own means (appendix 5 to this Provision);

certificates of calculation of coverage ratio of operational risk (appendix 6 to this Provision).

Administrators who combine activities for administration of the pension funds with activities for asset management and Administrators to whom action of the regulatory legal act of the Commission does not extend determine procedure and frequency of calculation of prudential standard rates when implementing professional activity in the capital markets:

in case of submission of monthly data concerning the Administrator for the first - the eleventh month of accounting year of the reference, specified in paragraphs four - pole of this subitem, do not give;

monthly Data concerning the Administrator for the last month of accounting year do not give.

Monthly Data concerning the Administrator for the last month of I, II and III quarters of accounting year are included quarterly Data of the Administrator for the corresponding reporting quarter;

2) monthly Data on activities of the pension funds and their administration which consist of the certificate of change of net value of pension assets of the pension fund (appendix 7 to this Provision).

Monthly Data on activities of the pension funds and their administration for the last month of reporting quarter are included quarterly Data on activities of the pension funds and their administration for the corresponding reporting quarter.

4. Quarterly Data are constituted and represented as:

1) quarterly Data concerning the Administrator which structure joins monthly Data concerning the Administrator for the last month of reporting quarter and the corresponding interim financial statements of the Administrator (except the National Bank of Ukraine and administrators which combine activities for administration of the pension funds with activities for asset management) which shall be constituted according to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" and corresponds to international accounting standards.

Quarterly Data concerning the Administrator for the IV quarter of accounting year are not constituted and are not represented;

2) quarterly Data on activities of the pension funds and their administration which consist from:

certificates of the pension fund (appendix 8 to this Provision);

certificates of the personified accounting of members of the pension fund (appendix 9 to this Provision);

certificates of results of activities of the corporate and professional pension funds (appendix 10 to this Provision). This Reference is constituted only by Administrators who perform servicing of the corporate or professional pension fund based on the agreement on administration of the non-state pension fund signed with council of such fund by on founders and employers payers of the pension fund;

references on members of the pension fund on age category (appendix 11 to this Provision).

The structure of quarterly Data on activities of the pension funds and their administration joins monthly Data on activities of the pension funds and their administration for the last month of reporting quarter and the corresponding interim financial statements of the pension fund which shall be constituted according to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" and answer international accounting standards.

Quarterly Data on activities of the pension funds and their administration for the IV quarter of accounting year are included annual data about activities of the pension funds and their administration for accounting year.

5. Annual Data are constituted and represented as:

1) annual Data concerning the Administrator which include:

title page (appendix 2 to this Provision);

the certificate of the list of the pension funds which administration is performed by the Administrator (appendix 3 to this Provision);

certificate of compliance of the size authorized and equity to requirements of the legislation (appendix 4 to this Provision);

the reference concerning data on the audit report (appendix 12 to this Provision);

the annual financial reporting of the Administrator which shall be constituted according to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" and correspond to international accounting standards.

The administrator who the National Bank of Ukraine, documents specified in paragraphs four - pole of this subitem is does not give.

Administrators who combine activities for administration of the pension funds with activities for asset management do not submit the documents specified in paragraphs five and pole of this subitem;

2) annual Data on activities of the pension funds and their administration include quarterly Data on activities of the pension funds and their administration for the last quarter of accounting year, the reference concerning data on the audit report (appendix 12 to this Provision), the annual financial reporting of the pension fund which shall be constituted according to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" and answer international accounting standards.

6. To council of the pension fund with which the Administrator signs the agreement on administration of non-state pension fund Data move the Administrator in the amounts established by this Provision, and according to the procedure, provided by the charter of the relevant pension fund and/or terms of the contract about administration of non-state pension funds.

III. Terms of provision of Data in the Commission

1. The administrator gives to the Commission This in the following terms:

daily - no later than the end of the second working day following for reporting;

monthly - no later than the last date following for reporting;

quarterly - no later than the last date following reporting quarter;

annual - till April 1 of the year following for reporting.

2. If the last day of provision of Data is non-working, last day of provision the working day following after it is considered.

3. The term of provision of Data proceeds in case of receipt in the Commission of the written notice of impossibility of provision of Data at the scheduled time in connection with:

withdrawal of program technical means and/or documents by law enforcement agencies (with provision of copies of the documents confirming withdrawal of the specified means and/or documents);

approach of force majeure circumstances (force majeur circumstances) (with provision of copies of documents which confirm the specified circumstances).

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