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RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of April 22, 2026 No. 39

About approval of the Regulations on requirements to creation of development of internal control system by National institution

According to Articles 7, of 15, 55-1, 56, 57 Laws of Ukraine "About the National Bank of Ukraine", Articles 12, 14 Laws of Ukraine "About national institution of development", for the purpose of establishment of requirements to creation of development of internal control system of Board of the National Bank of Ukraine by National institution decide:

1. Approve Regulations on requirements to creation of development of internal control system by National institution which are applied (further - the Provision).

2. To provide to national institution of development till June 30, 2026 reduction of the activities in compliance with requirements of the Provision.

3. To department of methodology of regulation of activities of non-bank financial institutions (Sergey Savchuk) to inform National institution of development information on adoption of This resolution.

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

Approved by the Resolution of Board of the National Bank of Ukraine of April 22, 2026 No. 39

Regulations on requirements to creation of development of internal control system by National institution

I. General provisions

1. This Provision is developed according to the Laws of Ukraine "About the National Bank of Ukraine", "About national institution of development" (further - the Law on National institution of development), for the purpose of establishment of requirements to creation of development by National institution (further - Organization) internal control systems.

2. Terms in this Provision are used in such value:

1) the outsourcer - the legal entity of any pattern of ownership, the physical person entrepreneur or person performing independent professional activity, chosen by Organization for accomplishment on the terms of outsourcing of separate functions and/or separate processes / tasks within these functions of Organization;

2) business process set of the interconnected or interdependent types of activity of Organization directed to creation of certain product or service;

3) measurement (assessment) of risks processes of comparison of analysis results of risks with the level of risk exposure and acceptable risk level established in documents on planning of activities and/or in documents/documents on the organization of internal control system for the purpose of decision making on application of risk management methods;

4) the internal documents documents approved by governing body of Organization within its competence including policy on separate activities, provisions, instructions, techniques, rules, strategy, orders, decisions, orders or documents developed in other form taking into account requirements of the legislation of Ukraine;

5) the declaration of tendency to risks - the internal document determining cumulative size risk appetite, types of risks which the Organization will accept or avoid for the purpose of achievement of the purposes, and level risk appetite concerning each of such risks (individual level);

6) the admissible level of risk - the maximum size of risk which the Organization is able to accept by all types of risks, considering capability adequately and effectively to manage risks, and also taking into account the restrictions set by the legislation of Ukraine;

7) ecological and social risks probabilities of emergence of losses, additional losses or short-reception of the income by Organization owing to violation or not accounting during the forming and program implementation and projects of development or support of ecological and social responsibility, gender equality and inclusivity, practice of responsible business, initiatives of "green" financing;

8) the key persons persons, actionees of key functions in internal control system of Organization determined in part eight of article 12 of the Law on National institution of development;

9) komplayens-risk-risk of emergence of losses and/or sanctions, additional losses or short-reception of the planned income or loss of reputation owing to discrepancy of activities of Organization to requirements of the legislation of Ukraine and/or to other requirements (rules, standards, the principles) for implementation of such activities to which shall adhere or made the decision to observe Organization, rules of fair competition, the code of behavior (ethics), to conflict prevention of interests, and also internal documents of Organization;

10) credit risk probability of emergence of losses or additional losses or short-reception of the planned income owing to failure to carry out by the debtor/partner of Organization of the undertaken obligations in accordance with the terms of the agreement;

11) culture of management of risks observances of the principles determined by Organization, rules, regulations of Organization directed to awareness of all employees of Organization on acceptance of risks and risk management;

12) risk restriction limit, established by Organization for control of the size of risks on which the Organization is exposed in the activities;

13) monitoring of risk process of systematic supervision of risks, of system and process of control and risk management for the purpose of identification of variations from their acceptable level and/or effective management of risks;

14) operational risk probability of emergence of losses or additional losses or short-reception of the planned income owing to shortcomings or mistakes of the organization of internal processes, intentional or inadvertent actions of employees of Organization or other persons, failures in work of systems of Organization or owing to influence of external negative factors;

15) transfer of risk transfer by Organization of the responsibility for risk to the third parties for remuneration with preserving the available risk level;

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