of August 7, 2025 No. 65
About disclosure of information in the security market
Based on paragraphs of the fifth, twelfth of part one of Article 8, of part four of article 55 of the Law of the Republic of Belarus of January 5, 2015 No. 231-Z "About the security market", No. 277 "About some questions of regulation of the security market" and paragraphs two and third Item 1 of the resolution of Council of Ministers of the Republic of Belarus of September 10, 2009 No. 1163 "About authority delegation to the Ministry of Finance" the Ministry of Finance of the Republic of Belarus DECIDES: parts three of subitem 1.11 of Item 1 of the Presidential decree of the Republic of Belarus of April 28, 2006
1. Approve the Instruction about procedure for disclosure of information in the security market it (is applied).
2. Determine that the annual accounting and (or) financial reporting of the issuer of unsecured and exchange bonds constituted according to the legislation of the Republic of Belarus, the guarantor whose guarantee provides obligation fulfillment of the issuer on such bonds is subject to statutory audit once in three years, since the year following after year of state registration (registration) of release of such bonds if other frequency is not established by the legislation on auditor activities.
3. Bring in the resolution of the Ministry of Finance of the Republic of Belarus of June 13, 2016 No. 42 "About the admission to placement and the address in the territory of the Republic of Belarus of the securities registered outside the Republic of Belarus" the following changes:
add the resolution with Item 13 of the following content:
"13. The admission of securities to placement and (or) the address in the territory of the Republic of Belarus according to the Agreement on the cross-border admission to placement and security circulation at the organized biddings in state members of the Eurasian Economic Union of January 31, 2025 is performed by the organizer of the securities trading according to the procedure, established by its local legal acts, without qualification of such securities as securities in the territory of the Republic of Belarus.
The central depositary for ensuring accounting in depositary system of the securities specified in part one of this Item assigns for the nonresident issuer identification code of the issuer if it was not appropriated earlier, and includes information on release of issued securities of the nonresident issuer in the reference book of releases of issued securities without implementation of the procedure of transfer of release of issued securities of the nonresident issuer on centralized accounting in depositary system. At the same time the national identification code can not be assigned by the central depositary for release of issued securities of the nonresident issuer in case of use for identification of these securities in depositary system of the Republic of Belarus of the international identification codes.";
Item 1 of the Instruction on conditions and procedure for the admission to placement and the address in the territory of the Republic of Belarus of the securities registered outside the Republic of Belarus, procedure for qualification of issued securities of nonresident issuers as securities in the territory of the Republic of Belarus approved by this resolution after words of "government securities" to add with words ", the securities allowed according to the Agreement on the cross-border admission to placement and security circulation at the organized biddings in state members of the Eurasian Economic Union of January 31, 2025".
4. Recognize invalid resolutions of the Ministry of Finance of the Republic of Belarus according to appendix.
5. This resolution becomes effective in the following procedure:
the paragraph of the eighth part one of Item 27 of the Instruction on procedure for disclosure of information in the security market approved by this resolution and Item 3 of this resolution – from the effective date Agreements on the cross-border admission to placement and security circulation at the organized biddings in state members of the Eurasian Economic Union of January 31, 2025;
other provisions of this resolution – after its official publication.
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First Deputy Minister |
E.N.Pechen |
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It is approved Ministry of Foreign Affairs of the Republic of Belarus |
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to the Resolution of the Ministry of Finance of the Republic of Belarus of August 7, 2025 No. 65
List of invalid resolutions of the Ministry of Finance of the Republic of Belarus
1. The resolution of the Ministry of Finance of the Republic of Belarus of June 13, 2016 No. 43 "About disclosure of information in the security market".
2. The resolution of the Ministry of Finance of the Republic of Belarus of December 28, 2017 No. 53 "About entering of amendments and changes into the resolution of the Ministry of Finance of the Republic of Belarus of June 13, 2016 No. 43".
3. Subitem 1.29 of Item 1 of the resolution of the Ministry of Finance of the Republic of Belarus of April 28, 2018 No. 26 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus".
4. Subitem 1.1 of Item 1 of the resolution of the Ministry of Finance of the Republic of Belarus of September 3, 2018 No. 64 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus".
5. Subitem 1.1 of Item 1 of the resolution of the Ministry of Finance of the Republic of Belarus of April 30, 2019 No. 23 "About change of resolutions of the Ministry of Finance of the Republic of Belarus".
6. Subitem 1.1 of Item 1 of the resolution of the Ministry of Finance of the Republic of Belarus of April 1, 2021 No. 25 "About change of resolutions of the Ministry of Finance of the Republic of Belarus".
7. The resolution of the Ministry of Finance of the Republic of Belarus of April 6, 2022 No. 17 "About change of the resolution of the Ministry of Finance of the Republic of Belarus of June 13, 2016 No. 43".
8. The resolution of the Ministry of Finance of the Republic of Belarus of September 14, 2022 No. 41 "About change of the resolution of the Ministry of Finance of the Republic of Belarus of June 13, 2016 No. 43".
9. Subitem 2.15 of Item 2 of the resolution of the Ministry of Finance of the Republic of Belarus of December 15, 2022 No. 58 "About change of resolutions of the Ministry of Finance of the Republic of Belarus".
10. Subitem 1.4 of Item 1 of the resolution of the Ministry of Finance of the Republic of Belarus of May 31, 2023 No. 30 "About change of resolutions of the Ministry of Finance of the Republic of Belarus".
11. Subitem 1.1 of Item 1 of the resolution of the Ministry of Finance of the Republic of Belarus of September 8, 2023 No. 53 "About change of resolutions of the Ministry of Finance of the Republic of Belarus".
12. Subitem 1.2 of Item 1 of the resolution of the Ministry of Finance of the Republic of Belarus of February 9, 2024 No. 9 "About change of resolutions of the Ministry of Finance of the Republic of Belarus of July 11, 2011 No. 55 and of June 13, 2016 No. 43".
13. Subitem 1.2 of Item 1 of the resolution of the Ministry of Finance of the Republic of Belarus of July 19, 2024 No. 39 "About change of resolutions of the Ministry of Finance of the Republic of Belarus".
14. The resolution of the Ministry of Finance of the Republic of Belarus of December 30, 2024 No. 82 "About change of the resolution of the Ministry of Finance of the Republic of Belarus of June 13, 2016 No. 43".
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of August 7, 2025 No. 65
1. This Instruction determines procedure for disclosure of information in the security market, including submission of the reporting, members of the security market.
2. Action of this Instruction extends to the following members of the security market acting in the territory of the Republic of Belarus:
issuers, except for National Bank, the Ministry of Finance, local executive and administrative organs (further – issuers);
nonresident issuers whose issued securities are allowed to placement and (or) the address in the territory of the Republic of Belarus (further – nonresident issuers);
professional participants of the security market (further, unless otherwise specified, – professional participants), their beneficial and other owners;
persons specified in part one of article 58 of the Law of the Republic of Belarus "About the security market";
guarantors whose guarantee provides obligation fulfillment of issuers on unsecured and exchange bonds (further – guarantors).
3. Members of the security market open, including by representation, the periodic reporting and operational information, including information on essential facts (events, actions) (further – operational information). As a part of the periodic reporting and operational information members of the security market open complete and authentic data according to the legislation and requirements of this Instruction.
4. Disclosure of information by its placement on the single portal of the financial market (further – EPFR) taking into account technical requirements of the operator of EPFR according to this Instruction is performed by the member of the security market opening according to the Law of the Republic of Belarus "About the security market" and this Instruction information by the specified method, or depositary, the broker or the trustee with whom such participant signs the service provision agreement on placement of information on EPFR.
5. The periodic reporting constituted daily as of the beginning of operational day (further – the daily report), is submitted no later than 12:00 this operational day.
The periodic reporting constituted monthly as of the first day of every month following for reporting (further – the monthly report), is submitted no later than thirty five calendar days after the termination of month under report.
The periodic reporting constituted quarterly as of April 1, on July 1, on October 1 following the results of reporting quarter by the accruing result since the beginning of year (further – the quarterly report), is submitted no later than thirty five calendar days after the termination of reporting quarter.
The periodic reporting constituted as of January 1 of year following the results of the financial year following for reporting, approved according to the procedure, the established legislation on financial accounting and the reporting (further – the annual statement), is submitted no later than April 30 of the year following for reporting.
The daily report is submitted in Department on securities of the Ministry of Finance (further – Department on securities) by depositaries.
Professional participants, issuers, guarantors submit the monthly, quarterly, annual reports signed by the authorized person with use of the digital signature through the private office of legal entities in the Automated system of the organization of work of Department on securities placed on the global computer Internet to the address: to https://securities.minfin.gov.by (further – private office), confirming thereby reliability of all information containing in these reports.
Submission of the periodic reporting of the issuer or guarantor according to Items 7, of the 9 and 10 this Instruction can be performed by depositary, the broker or the trustee with whom such issuer or the guarantor signs the service provision agreement on submission of the periodic reporting, through private office of the professional participant.
6. The periodic reporting does not reveal guarantors, issuers and professional participants on whom the decision on liquidation is made, and also insolvency proceedings or bankruptcy are initiated.
7. Open joint stock companies as a part of the quarterly (annual) report represent:
form 1 "Information on joint-stock company and its activities" according to appendix (further, unless otherwise specified, – form 1) *;
balance sheet, profit and loss statement **.
Information specified in part one of this Item is submitted open joint stock companies through private office in the way:
fillings of the respective fields of private office proceeding from procedure for filling of the fields of the same name for form 1, established by Items 32-39 of this Instruction, – concerning information specified in the paragraph the second to part one of this Item;
appendices of the balance sheet ** and the profit and loss statement ** open joint stock company in the form of electronic documents in the .pdf format – concerning information specified in paragraph three of part one of this Item.
The quarterly and (or) annual report is submitted-faced, responsible for preparation of the report.
Information specified in paragraph three of part one of this Item is not submitted open joint stock companies – insurance companies, banks and the non-bank credit and financial organizations, other open joint stock companies which reflect the transactions made by them in financial accounting and constitute the accounting and (or) financial reporting according to the regulatory legal acts of National Bank regulating questions of financial accounting and the accounting and (or) financial reporting for banks and the non-bank credit and financial organizations.
______________________________
* Filling of form 1 is performed in private office.
** The forms established respectively by appendices 1 and 2 to the National accounting standard and the reporting "Individual accounting records" approved by the resolution of the Ministry of Finance of the Republic of Belarus of December 12, 2016 No. 104 are used.
8. The open joint stock company opens the annual statement including information provided by Items 4-7, 10-12 of form 1 *, audit opinion according to the annual accounting and (or) financial reporting (except as specified releases from statutory audit of annual accounting records) with appendix to it of the accounting and (or) financial reporting of the audited face concerning which the auditor opinion is expressed, and in case of release from statutory audit of the annual accounting and (or) financial reporting – the accounting and (or) financial reporting ** in the structure specified in paragraphs by second or pole of part one of Item 1 of article 15 of the Law of the Republic of Belarus of July 12, 2013 to No. 57-Z "About financial accounting and the reporting", no later than one month after its approval according to the procedure, established by the legislation on economic societies, by placement on EPFR, and also by publication in printing mass media or placements on the official site of open joint stock company on the global computer Internet (in case of its availability) (further, unless otherwise specified, – the official site of society), and in case of lack of the official site of society – on the official site of Central Securities Depository (further – the central depositary) on the global computer Internet (further – the official site of the central depositary).
In case of disclosure of the annual statement by publication only information provided by Items 4-7, 10-12 of form 1* is published in printing mass media.
Information posted on the official sites shall be available to review to all interested persons on permanent basis within five years from the date of its placement.
______________________________
* Filling of form 1 is performed in private office.
** Depending on the subject opening information the forms established respectively by appendices 1-4 to the National accounting standard and the reporting "Individual accounting records" or the forms established by appendices 1-4 to the Instruction about procedure for creation and submission of the accounting records of insurance companies approved by the resolution of the Ministry of Finance of the Republic of Belarus of January 11, 2010 No. 2, or the forms established by appendices 1-4 to the Instruction for creation of the annual individual accounting (financial) accounts approved by the resolution of Board of National Bank of the Republic of Belarus of November 9, 2011 No. 507 are used.
9. Bond issuing institutions, except for bond issuing institutions, being insurance companies, banks and the non-bank credit and financial organizations, bond issuing institutions who reflect the transactions made by them in financial accounting and constitute the accounting and (or) financial reporting according to the regulatory legal acts of National Bank regulating questions of financial accounting and the accounting and (or) financial reporting for banks and the non-bank credit and financial organizations before date of the actual bond redemption:
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