RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of March 7, 2022 No. 41

About creation and accounts presentation during introduction of warlike situation

According to Articles 7, of 15, 41 and 56 Laws of Ukraine "About the National Bank of Ukraine", to Articles 68, of 69, 74 Laws of Ukraine "About banks and banking activity", to Articles 6, of 11, 12-1, 14 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine", to the Law of Ukraine of February 24, 2022 No. 2102-IX "About approval of the Presidential decree of Ukraine "About introduction of warlike situation in Ukraine", to the Presidential decree of Ukraine of February 24, 2022 No. 64/2022 "About introduction of warlike situation in Ukraine", for the purpose of ensuring reliability and stability of functioning of bank system the Board of the National Bank of Ukraine DECIDES:

1. To banks which did not finish work on creation of the annual financial reporting and the consolidated annual accounts for 2021 in connection with introduction of warlike situation in Ukraine because of military aggression of the Russian Federation against Ukraine to continue this work after the termination or cancellation of action of warlike situation.

2. Banks of Ukraine whenever possible give and will promulgate on own website the annual financial reporting and consolidated financial statements for 2021, 2022 together with the audit report, and also interim financial statements and consolidated financial statements for 2022, 2023 also submit the financial reporting constituted on the basis of taxonomy of the financial reporting according to international standards in single electronic format to the center of collection of the financial reporting, operation management of which the National commission on securities and the stock market exercises.

2-1. Banks of Ukraine during action of warlike situation and within three months after its termination or cancellation submit to National Bank the financial reporting (the annual financial reporting, annual consolidated financial statements together with the corresponding audit reports, the report on management, consolidated statement on management, interim financial statements, consolidated financial statements) on papers according to the Instruction about procedure for creation and promulgation of the financial reporting of banks of Ukraine approved by the resolution of Board of the National Bank of Ukraine of October 24, 2011 No. 373, registered in the Ministry of Justice of Ukraine on November 10, 2011 for No. 1288/20026 (with changes), or the scanned copy of the above-stated financial reporting on condition of placement it on own website of bank which goes together with the cover letter electronically, signed by the qualified digital signature of the head of bank means of system of e-mail of the National Bank of Ukraine - if there is no possibility of its representation on papers.

3. The National Bank of Ukraine does not apply to banks of corrective actions for violation by them of submission due dates and promulgation of the financial reporting during action of warlike situation and within three months after its termination or cancellation.

4. To accounting department (Bogdan Lukasiewicz) after official publication to inform banks of Ukraine information on adoption of this resolution.

5. To impose control over the implementation of this resolution on the First Deputy Chairman of the National Bank of Ukraine Ekaterina Rozhkova.

6. The resolution becomes effective from the date of, its official publication following behind day.

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