LAW OF UKRAINE

of March 3, 2022 No. 2115-IX

About protection of interests of subjects of submission of the reporting and other documents during action of warlike situation or state of war

Due to the military aggression of the Russian Federation against Ukraine the Verkhovna Rada of Ukraine decides:

1. Determine that:

1) physical persons, physical persons entrepreneurs, legal entities except those which are given budget authority according to the legislation represent accounting, financial, accounting, settlement, audit reports and any other documents which submission is required according to regulations of the current legislation in documentary and/or electronic form, within three months after the termination or cancellation of warlike situation or state of war for the entire period of non-presentation of the reporting or obligation to file documents;

2) during action of warlike situation or state of war, and also within three months after its completion administrative and/or criminal liability for non-presentation or untimely submission of the reporting and/or the documents determined by the subitem of 1 this Item is not applied to physical persons, physical persons - entrepreneurs, legal entities;

3) persons who have no physical capacity during the term determined by this Law to file the reporting or documents specified in the subitem of 1 this Item in connection with direct effects of their participation in fighting, are exempted from the administrative and/or criminal liability and submit the reporting or documents within one month from the date of the termination of the effects excluding possibility of their representation;

4) during action of warlike situation or state of war any checks of timeliness and completeness of submission of any reports or documents of reporting nature by authorized bodies are not performed;

4-1) during action of warlike situation or state of war, and also within three months after its termination or cancellation of person, responsible for timely and in full representation and publication of the financial reporting, are exempted from responsibility for violation of terms of promulgation of the annual financial reporting and annual consolidated financial statements together with the corresponding audit reports, the report on management, consolidated statement on management, payment report for benefit of the state and consolidated statement about payments for benefit of the state which creation and promulgation is stipulated by the legislation;

4-2) legal entities who according to the legislation shall promulgate the annual financial reporting and annual consolidated financial statements together with the corresponding reports, certain subitem 4-1 of this Item publish such reporting in full according to the legislation within three months after the termination or cancellation of warlike situation or state of war for the entire period of not promulgation;

5) this Law does not extend to tax legal relationship and to legal relationship on which operation of the Law of Ukraine "On prevention of corruption" expatiates;

6) action of subitems 1 and 4 of this Item does not extend to submission to the National Bank of Ukraine by banks, other financial institutions, persons performing activities in the markets of financial services, state regulation and supervision of which activities is exercised by the National Bank of Ukraine, and other persons whose activities are checked by the National Bank of Ukraine according to the law (further - persons under surveillance to the National Bank of Ukraine of person), of the reporting (other, than the financial reporting and audit reports by results of statutory audit of the annual financial reporting (consolidated financial statements if according to the legislation of Ukraine it is necessary to constitute consolidated financial statements) and other information and documents, to promulgation of such reporting, and also to check of timeliness and completeness of its representation.

Persons under surveillance to the National Bank of Ukraine of person:

submit to the National Bank of Ukraine the reporting (other, than the financial reporting and audit reports by results of statutory audit of the annual financial reporting (consolidated financial statements if according to the legislation of Ukraine it is necessary to constitute consolidated financial statements) and will promulgate it according to the requirements concerning creation, representation and promulgation of the reporting established by the National Bank of Ukraine;

shall submit to the National Bank of Ukraine (including on its request or the requirement) other information and documents according to the requirements established by the legislation of Ukraine.

Persons under surveillance to the National Bank of Ukraine to persons who within 30 calendar days after the termination of the deadline established by the legislation did not submit the reporting determined by the paragraph third this subitem are forbidden to sign new agreements on provision of financial services and to make changes to current agreements about increase in their obligations under such agreements. The right of persons specified in this paragraph to sign new agreements on provision of financial services and to make changes to current agreements about increase in their obligations under such agreements is recovered from the date of, the submission to the National Bank of Ukraine of the reporting following behind day according to the requirements established by the National Bank of Ukraine.

To persons under surveillance to the National Bank of Ukraine to persons whose location are the territories of active fighting or the territories of Ukraine which are temporarily occupied by the Russian Federation which are included in the list of the territories in which are conducted fighting or temporarily occupied by the Russian Federation, determined in the procedure established by the Cabinet of Ministers of Ukraine (was conducted), the corrective actions provided by the law for non-presentation or untimely submission of the reporting, other information and/or the documents determined by paragraphs the third and fourth this subitem during fighting or temporary occupation and within three months after date of completion of fighting or temporary occupation are not applied. Provisions of this paragraph do not extend to persons under surveillance the National Bank of Ukraine of persons who after entry into force of the Law of Ukraine "About modification of some legal acts of Ukraine concerning features of activities of the financial sector in connection with introduction of warlike situation in Ukraine" of July 27, 2022 changed No. 2463-IX the location and the territories of active fighting or the territories of Ukraine which are temporarily occupied by the Russian Federation which are included in the list of the territories in which are conducted became their new location fighting or temporarily occupied by the Russian Federation (was conducted) that is determined in the procedure established by the Cabinet of Ministers of Ukraine (except cases of change of the location before date of inclusion of the corresponding territory in the list of the territories in which are conducted fighting or temporarily occupied by the Russian Federation (was conducted), what is determined in the procedure established by the Cabinet of Ministers of Ukraine);

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