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Ministry of Justice of Ukraine

July 5, 2013

No. 1126/23658

DECISION OF THE NATIONAL COMMISSION ON SECURITIES AND STOCK MARKET OF UKRAINE

of June 11, 2013 No. 992

About approval of the Regulations on procedure for the reporting by depository institutions of the National commission on securities and the stock market

(as amended on 19-08-2021)

According to the paragraph the sixth Item 2 of Article 28 of the Section V of the Law of Ukraine "About depositary system of Ukraine", Item 10 parts two of Article 7 and Item 13 of article 8 of the Law of Ukraine "About state regulation of the security market in Ukraine" the National commission on securities and the stock market RESHILA:

1. Approve Regulations on procedure for the reporting by depository institutions in the National commission on securities and the stock market which are applied.

2. To provide to department of regulation of depository and settlement and clearing activity (I. Kurochkin):

submission of this decision for implementation of examination on compliance of the Convention on human rights protection and fundamental freedoms in the Secretariat of the Government representative for cases of the European Court of Human Rights of the Ministry of Justice of Ukraine;

submission of this decision on state registration in the Ministry of Justice of Ukraine.

3. To provide to management of information technologies, external and internal communications (A.Zaik) publication of this decision according to the legislation.

4. This decision becomes effective from the date of entry into force of the Law of Ukraine "About depositary system of Ukraine", but not earlier than its official publication.

5. Control over the implementation of this decision to assign to the member of the commission K. Krivenko.

Commission chairman     

D. Tevelev

Approved by the Decision of the National commission on securities and the stock market of Ukraine of June 11, 2013 No. 992

Regulations on procedure for the reporting depository institutions of the National commission on securities and stock market

І. General provisions

1. This Provision determines procedure for the reporting depository institutions of the National commission on securities and the stock market (further - the Commission), namely procedure for creation, terms of representation and the list of reporting data (further - Data) about depository activity which is conducted by depository institution.

2. Action of this provision extends to legal entities who have the license for conducting professional activity in the stock market – depository activity of depository institution, activities for storage of assets of institutes of joint investment, activities for storage of assets of the pension funds, including those which had the right according to the legislation to conducting the specified professional activity during the period for which Data move.

3. In this Provision terms are used in such values:

the owner of mortgage securities - person (except the notary on whose deposit securities are introduced) on whose account in securities in depository institution the rights to mortgage securities are considered;

the owner of the block of shares - person (except the notary on whose deposit securities are introduced and the nominee holder) into whose accounts in securities in depository institution, at the nominal holder / customer of the nominee holder the rights to voting shares of certain issuer in quantity which makes 5 percent and more authorized capital of the issuer are considered;

Date of emergence of irregular Data - date of emergence of the events determined in Items 4, of the 5th Section III of this provision;

depositary - Central Securities Depository or the National Bank of Ukraine which performs depositary accounting of securities according to the competence determined by the Law Ukraine "About depositary system of Ukraine";

the foreign financial organization - the foreign financial institution registered in the state which is the member of the European Union and/or the member Gruppy of development of financial measures of anti-money laundering (FATF) (except foreign financial institution which is registered in the state performing the armed aggression against Ukraine in the value given in article 1 of the Law of Ukraine "About defense of Ukraine" and/or it is directly or indirectly controlled by persons which are residents of the specified state), in which the depository institution based on the relevant agreement opened the account (accounts) for ensuring provision for the clients of services in accounting of securities of foreign issuers and restrictions on such securities, registration of transition of the property right to the corresponding securities and other services, stipulated by the legislation, about modification of system of depositary accounting, connected using sanctions of such state;

irregular Data - the Data containing information on owners of blocks of shares, owners of mortgage securities on opening/account termination (accounts) in securities to nominal holders / in foreign financial institution, about the facts of violation by the nominee holder determined requirements of the legislation of Ukraine;

the nominee holder - the foreign financial organization which is registered in the state which is the member of the European Union and/or the member Gruppy of development of financial measures of anti-money laundering (FATF) and is member of International association for system concerning servicing of securities (ISSA), conforms to the requirements established by the Commission and according to the legislation of the state in which it is registered, has the right to provide to the clients services in accounting of securities and registration of transition of the property right to securities, including in other states based on the relevant contracts with foreign financial institutions.

sanctions - the rationing arrangements enacted by certain Presidential decrees of Ukraine according to the Law of Ukraine "About sanctions".

The term "accountable account" is used in the value given in the Tax code of Ukraine.

4. Data of depository institutions move in the Commission according to regulatory legal acts of the Commission which regulate submission of reporting data by professional participants of the stock market in the form of electronic documents of the Commission.

5. The daily, irregular Data constituted according to the separate reference for one date move once during the working day.

6. Data move the Commissions in amount which is established by this Provision, not later than the terms determined in Item 1 of the Section ІІІ this provision.

Data shall contain all certain this Provision of the reference. All references of Data shall be completed, contain the reliable and complete information. Information in references shall be completed according to appendices 1-22 to this Provision.

7. Data of depository institutions are constituted with use of System of reference books and qualifiers of the National commission on securities and the stock market approved by the decision of the National commission on securities and the stock market of May 08, 2012 No. 646, of Ukraine registered in the Ministry of Justice on May 25, 2012 for No. 831/21143 (with changes) (further - System of reference books and qualifiers).

8. According to the written requirement of the authorized person of the Commission the depository institution shall submit the Data determined by this Provision in paper form.

The paper form of Data is signed by the authorized person of depository institution.

If the paper form of Data contains more than one leaf, such Data shall be strung together, sheets are numbered, fastened by print the authorized signature of depository institution.

9. Data are constituted according to the description of Sections and the schemes XML - the files determined by the separate document of the Commission of normative and technical nature.

10. Calculation of prudential standard rates by depository institutions is perfromed according to the procedure and with frequency, established by the regulatory legal act of the Commission which determines procedure and frequency of calculation of prudential standard rates in case of production of depository activity.

11. In case of availability in the reference of information necessary for complete and comprehensive understanding of specific conditions of activities, the depository institution provides it in notes to this reference.

12. The structure and the description of fields of electronic form of files of the financial reporting are established by the separate order of the Commission chairman.

ІІ. Structure of Data

1. Data which are constituted and move the Commissions:

daily;

monthly;

quarterly;

irregular.

2. Daily Data of depository institution consist of the certificate of the accounting operations performed by depository institution (appendix 1), certificates of the accounting operations performed by depository institution with securities which are considered on its account in securities in foreign financial institution (appendix 16).

Daily Data on the accounting operations performed by depository institution move concerning the accounting transactions performed within one operational day by depository institution from which the acquisition/termination of the property rights to securities (except the accounting transactions connected with cancellation of registration of issue of securities, repayment of issue of securities, executed according to requirements of article 65-2 of the Law of Ukraine "About joint-stock companies" results and transactions of transfer/write-off of the rights to securities which are not connected with the acquisition/termination of the property rights to securities which happen owing to increase/reduction of quantity of securities on the account in securities of depository institution in foreign financial institution).

3. Monthly data of depository institution (except banks and depository institutions uniting activities with activities for the securities trading) consist from:

1) certificates of prudential standard rates of depository institution (appendix 2);

2) certificates of basic data for calculation of the size of own means (appendix 13);

3) certificates of basic data for calculation of the fixed overheads (appendix 14);

4) certificates of basic data for calculation of the standard rate of sufficiency of own means and coverage ratio of operational risk (appendix 15).

The annual financial reporting for the last accounting year preceding date of submission of these data which shall be constituted according to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" is part of monthly data for March and correspond to international accounting standards, and the reference concerning data on the audit report (appendix 19) which shall contain data on the audit report to the annual financial reporting for the last accounting year preceding date of submission of these data.

4. Quarterly Data of depository institution consist from:

1) title page (appendix 3);

2) certificates of the list of issues of securities on owners of securities, nominee holders" which are served by depository institution (appendix 4). The reference moves condition the last day of reporting quarter;

3) certificates of the list of owners of blocks of shares and owners of mortgage securities (appendix 5). The reference moves condition the last day of reporting quarter;

4) certificates of the administrative operations performed by depository institution (appendix 6). The reference moves about the administrative operations performed by depository institution during reporting quarter;

5) certificates of securities of the pension funds which are served by depository institution (appendix 7). The reference moves condition the last day of reporting quarter;

6) certificates of securities of institutes of joint investment which are served by depository institution (appendix 8). The reference moves condition the last day of reporting quarter;

7) certificates of the accounting operations performed by depository institution (appendix 9). The reference moves about the accounting operations performed by depository institution during reporting quarter;

8) certificates of servicing of the transactions executed according to requirements of article 65-2 of the Law of Ukraine "About joint-stock companies" (appendix 20).

The structure of quarterly data for the I-III quarter joins the corresponding interim financial statements (except banks and depository institutions combining activities with activities for the securities trading) which shall be constituted according to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" and correspond to international accounting standards.

Quarterly data for the IV quarter  the certificate of accountable accounts is included (appendix 22).

5. Irregular Data of depository institution consist from:

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