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The document ceased to be valid since   October 24, 2017 according to Item 1 of the Order of State commission on regulation of the markets of financial services of Ukraine of  August 31, 2017 No. 3629

It is registered

Ministry of Justice of Ukraine

March 16, 2007

No. 234/13501

THE ORDER OF STATE COMMISSION ON REGULATION OF THE MARKETS OF FINANCIAL SERVICES OF UKRAINE

of February 19, 2007 No. 6832

About approval of the Procedure for creation and submission of the reporting by credit institutes in the National commission performing state regulation in the sphere of the markets of financial services

(as amended on 06-03-2014)

For the purpose of ensuring control of activities of credit institutes, including financial institutions - legal entities of the public law, and according to Article 14, Item 18 parts one of article 28 of the Law of Ukraine "About financial services and state regulation of the markets of financial services" State commission on regulation of the markets of financial services of Ukraine POSTANOVILA:

1. Approve the Procedure for creation and submission of the reporting by credit institutes in the National commission performing state regulation in the sphere of the markets of financial services it (is applied).

2. To provide to department of state regulation and market development of financial services together with Legal department submission of this order to the Ministry of Justice of Ukraine for state registration.

3. To management of organizational and analytical ensuring work of the head to publish this order in mass media after its state registration.

4. Control over the implementation of this order to assign to the member of the commission - the director of the department of supervision of credit institutes.

Commission chairman

V. Alyoshin

Approved by the Order of State commission on regulation of the markets of financial services of Ukraine of February 19, 2007 No. 6832

Procedure for creation and submission of the reporting by credit institutes to the National commission performing state regulation in the sphere of the markets of financial services

This Procedure is developed according to Article 14, Item 18 parts one of article 28 of the Law of Ukraine "About financial services and state regulation of the markets of financial services", the Law of Ukraine "About financial accounting and the financial reporting in Ukraine", the subitem 27 of item 4 of the Regulations on the National commission performing state regulation in the sphere of the markets of financial services, No. approved by the Presidential decree of Ukraine of November 23, 2011 1070, the Instruction about application of the Chart of accounts of financial accounting of assets, the capital, obligations and economic activities of the companies and organizations approved by the order of the Ministry of Finance of Ukraine of 30.11.99 of N 291, of Ukraine registered in the Ministry of Justice 21.12.99 for N893/4186 (with changes), and regulatory legal acts of State commission on regulation of the markets of financial services of Ukraine or the National commission, performing state regulation in the sphere of the markets of financial services.

Section I. General provisions

1. This Procedure determines procedure for creation and submission of the reporting by credit institutes, including financial institutions - legal entities of the public law (further - credit institutes), in Natskomfinuslug, establishes general requirements to filling of forms of reporting data and terms of their representation.

2. Action of this Procedure does not extend to other credit institutes for which regulatory legal acts of the bodies performing state regulation of the markets of financial services establish other procedure for creation and submission of the reporting.

3. In this Procedure terms are used in the following value:

the reporting of credit institutes - the annual financial reporting and reporting data represented by credit institute to Natskomfinuslug;

reporting data - reporting data in year and intermediate reporting data which are represented by credit institute to Natskomfinuslug and are constituted by the accruing result since the beginning of the accounting period (year) as of the end of the last day of such period and irregular reporting data;

granted loans - the loans (loans) granted by credit institute and also the rights to claim acquired from other persons on the credits (loans);

intermediate reporting data - data which cover certain period (the first quarter, the first half of the year and nine months);

the annual financial reporting - the financial reporting constituted in the forms established by the legislation of Ukraine on financial accounting and the financial reporting and in the amount determined by part two of article 11 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine".

irregular reporting data - data which move credit institutes by provision of the large credit;

the large credit - the loan granted by credit institute according to one or several credit agreements (including taking into account the additional agreement(s) to such credit agreement(s)) to one borrower (one or several borrowers who are connected or affiliates) within 30 calendar days from the date of the conclusion of the first credit agreement on the amount equal or exceeding 1000000 UAH.

Other terms used in this Procedure are applied in value according to the legislation of Ukraine.

Section II. Procedure for submission of the reporting

1. The accounting period for reporting preparation of credit institutes is calendar year.

2. The annual financial reporting and reporting data in year are constituted as of the end of the last day of accounting year.

3. The first accounting period of neogenic credit institute begins with date of its creation.

4. Reliability and completeness of the annual financial reporting and reporting data in year shall be confirmed by the auditor (auditing firm) who, (which) is brought in the register of auditing firms and auditors who can carry out audit inspections of financial institutions which is conducted by Natskomfinuslug.

Together with audit opinion (report) the credit institutes created in the form of joint-stock companies submit the report on corporate management constituted according to requirements of the Law of Ukraine "About financial services and state regulation of the markets of financial services".

5. The annual financial reporting moves no later than February 28 of the year following reporting.

The annual financial reporting shall be through numbered, stitched and bear text "All also the signature __ sheets", the signature of the head of credit institution with indication of its surname and initials, the signature of the chief accountant with indication of its surname and initials, impress of a seal credit organizations are numbered, stitched, under seal.

The audit opinion (report) moves no later than June 1 ____ the year following after accounting year.  

The audit opinion (report) moves together with the annual financial reporting confirmed with the auditor (auditing firm), and the report on corporate management. The specified documents shall be through numbered, stitched and bear text "All are numbered, stitched, under seal also the signature __ sheets", the signature of the head of credit institute with indication of its surname and initials, the signature of the chief accountant with indication of its surname and initials, print of seal of credit institute.

In the cover letter to audit opinion (report) data on the address of own web page credit organizations on which the annual financial reporting together with audit opinion (report), and also information on the edition in which the financial reporting and auditor the conclusion (report) according to requirements of article 14 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" is published annual is placed shall be specified.

In case of independent identification by credit institute of the mistakes containing in earlier submitted annual financial reporting it has the right to give the adjusting annual financial reporting in paper form no later than ten calendar days from the date of the final term of submission of such reporting.

The correctional annual financial reporting of credit institute consists from:

the cover letter of the credit institute signed by the head;

the corrected annual financial reporting;

the explanatory note with the description of the made mistakes and their reasons.

6. Intermediate reporting data (for the first quarter, the first half of the year and 9 months) move till the 25th following the end of certain period which they cover and reporting data in year - till February 28 __ the year following the accounting period.

7. If the last day of term of submission of the reporting is non-working, last day of term the working day following for non-working is considered.

8. In case of direct provision of the reporting by credit institutes in Natskomfinuslug date of giving is registration date of paper forms of the reporting in Natskomfinuslug. In case of receipt of the reporting by mail date of representation is determined by print of calendar stamp of the organization of communication serving the sender.

9. Credit institutes submit irregular reporting data in electronic or paper form according to appendix 7 to the Procedure, within three working days after date of the conclusion of the credit agreement(s) (including the additional agreement(s) to such credit agreement(s)) if credit amount (ov), provided to one borrower (to one or several borrowers who are connected or affiliates) within 30 calendar days from the date of the conclusion of the first credit agreement, is equal or exceeds 1000000 UAH.

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