Decision of the National Securities and Stock Market Commission of Ukraine on Amendments to the Regulation on Information Disclosure by Issuers

NATIONAL SECURITIES AND STOCK MARKET COMMISSION DECISION Kyiv On Amendments to the Regulation on Information Disclosure by Issuers of Securities, as well as Persons Providing Security for Such Securities

In accordance with paragraph 1 of part one of Article 7, Article 29, Article 30 of the Law of Ukraine "On State Regulation of Capital Markets and Organized Commodity Markets", Articles 901, 124, 126-128 of the Law of Ukraine "On Capital Markets and Organized Commodity Markets"

The National Securities and Stock Market Commission HAS DECIDED:

1. In the preamble of the Decision of the National Securities and Stock Market Commission of June 6, 2023 No. 608 "On Approval of the Regulation on Information Disclosure by Issuers of Securities, as well as Persons Providing Security for Such Securities", registered in the Ministry of Justice of Ukraine on August 2, 2023 under No. 1307/40363, replace the words and numbers "In accordance with paragraphs 8, 13 of part one of Article 8 of the Law of Ukraine "On State Regulation of Capital Markets and Organized Commodity Markets", Articles 901, 124, 126-128 of the Law of Ukraine "On Capital Markets and Organized Commodity Markets"" with the words and numbers "In accordance with paragraphs 1, 110, 111 of part one of Article 7, Article 29, Article 30 of the Law of Ukraine "On State Regulation of Capital Markets and Organized Commodity Markets", Articles 901, 124, 126-128 of the Law of Ukraine "On Capital Markets and Organized Commodity Markets"".

2. Approve the Amendments to the Regulation on Information Disclosure by Issuers of Securities, as well as Persons Providing Security for Such Securities, approved by the Decision of the National Securities and Stock Market Commission of June 6, 2023 No. 608, registered in the Ministry of Justice of Ukraine on August 2, 2023 under No. 1307/40363 (with amendments), attached.

3. The Department of Methodology of Corporate Governance, Corporate Finance, Financial Instruments on Capital Markets and Organized Commodity Markets shall ensure the submission of this decision for state registration to the Ministry of Justice of Ukraine.

4. The Administration of Administrative Activities shall ensure the publication of this decision on the official website of the National Securities and Stock Market Commission.

5. The Department of Legal Support and Internal Compliance Control, after the state registration of the decision by the Ministry of Justice of Ukraine, shall ensure the publication of this decision on the official website of the National Securities and Stock Market Commission.

6. This decision enters into force on the day following the day of its official publication and comes into effect from January 1, 2026.

7. Control over the execution of this decision shall be entrusted to a member of the National Securities and Stock Market Commission Yu. Shapoval.

Chairman of the Commission Ruslan MAGOMEDOV

Protocol of the Commission meeting of 21.11.2025 No. 109

APPROVED Decision of the National Securities and Stock Market Commission ..2025 No._______

Amendments to the Regulation on Information Disclosure by Issuers of Securities, as well as Persons Providing Security for Such Securities

1. Redraft sub-paragraph 2 of paragraph 2 of Section I: "2) remuneration requirements for joint-stock companies - Requirements for the policy and report on remuneration of members of the supervisory board, board of directors, and executive body of a joint-stock company, approved by the Decision of the National Securities and Stock Market Commission of May 2, 2024 No. 549, Regulation on requirements for policies and reports on remuneration, members of the supervisory board and board of directors of a bank, approved by the Resolution of the Board of the National Bank of Ukraine of November 30, 2020 No. 153 (with amendments);".

2. Redraft sub-paragraph 5 of paragraph 47 of Section III: "5) the existence of business relationships with counterparties / clients of a high-risk jurisdiction state or counterparties / clients controlled by a high-risk jurisdiction state;".

3. Supplement sub-paragraph 37 of paragraph 71 of Section IV with the following paragraph: "Information specified in this sub-paragraph shall be disclosed by submitting it to the NSSMC through a person conducting activities on publishing regulated information on behalf of participants of capital markets and professional participants of organized commodity markets.".

4. In paragraph 78 of Section IV:

1. exclude sub-paragraph 28. In this regard, consider sub-paragraphs 29 – 38 as sub-paragraphs 28 – 38 respectively;
2. in sub-paragraph 28, replace the number "30" with the number "29";
3. in sub-paragraph 29, replace the number "31" with the number "30";
4. in sub-paragraph 30, replace the number "32" with the number "31";
5. in sub-paragraph 31, replace the number "33" with the number "32";
6. in sub-paragraph 32, replace the number "34" with the number "33";
7. in sub-paragraph 33, replace the number "35" with the number "34";
8. in sub-paragraph 34, replace the number "36" with the number "35";
9. in sub-paragraph 35, replace the number "37" with the number "36";
10. in sub-paragraph 36, replace the number "38" with the number "37";
11. in sub-paragraph 37, replace the number "39" with the number "38".

5. Redraft paragraph 107 of Chapter 3 of Section VII: "107. A joint-stock company, no later than 30 days before the date of holding (convening) a general meeting of shareholders of the joint-stock company (in the case of convening an extraordinary general meeting of shareholders under a shortened procedure – no later than 15 days before the date of holding the general meeting (if another period is not determined by law)), publishes a notice of holding the general meeting by the means specified in paragraph 14 of this Regulation.".

6. In paragraph 114 of Chapter 5 of Section VII, replace the number "119" with the number "113".

7. Redraft sub-paragraph 10 of paragraph 123 of Section VII: "10) reporting documents submitted to state bodies other than the NSSMC and the National Bank of Ukraine, in accordance with legislative requirements and subject to publication in accordance with legislation (except for information classified as state secret and information with restricted access) - within 10 days from the date of submission of such reporting;".

8. In Appendix 7:

1. redraft note 6: "6 For each type of information within each section, the page number of the report (according to DOC (DOCX) or PDF format) where such information is located must be specified";
2. replace the words and numbers "RNOKPP16" with the words and numbers "RNOKPP13";
3. replace the words and numbers "UNZR17" with the words and numbers "UNZR14";
4. in paragraph 2 of Section I in the tables - "Board (if any)", "Executive Body" and "Other Officials (if any, in case if the statute of the person provides for a wider list of officials than provided by the Law on Joint-Stock Companies)" add column 12 "Gender (male/female) - (m/f)";
5. in paragraph 2 of Section I in the table "Information about the Corporate Secretary" add column 9 "Gender male/female - (m/f)";
6. supplement paragraph 4 of Section I with a new paragraph: "In the case of preparing annual financial reporting in XBRL format and submitting it to the Financial Reporting Collection Center, the URL address of the web page of the Financial Reporting Collection Center, where the electronic file of financial reporting is located, in the composition of which the description of economic and financial activities specified in this paragraph is disclosed, except for the table "Information on licenses obtained by the person" and the table "Information on persons whose services the person uses", shall be specified.";
7. supplement paragraph 5 of Section I with a new paragraph: "In the case of preparing annual financial reporting in XBRL format and submitting it to the Financial Reporting Collection Center, the URL address of the web page of the Financial Reporting Collection Center, where the electronic file of financial reporting is located, in the composition of which information on participation in other legal entities specified in this paragraph is disclosed, shall be specified.";
8. supplement paragraph 6 of Section I with a new paragraph: "In the case of preparing annual financial reporting in XBRL format and submitting it to the Financial Reporting Collection Center, the URL address of the web page of the Financial Reporting Collection Center, where the electronic file of financial reporting is located, in the composition of which information on separate subdivisions specified in this paragraph is disclosed, shall be specified.";
9. supplement paragraph 1 of Section III with a new paragraph: "In the case of preparing annual financial reporting in XBRL format and submitting it to the Financial Reporting Collection Center, the URL address of the web page of the Financial Reporting Collection Center, where the electronic file of financial reporting is located, in the composition of which information on the size of income by types of activities of the person specified in this paragraph is disclosed, shall be specified.";
10. redraft the second paragraph of paragraph 2 of Section III: "In the case of preparing annual financial reporting in XBRL format and submitting it to the Financial Reporting Collection Center, the URL address of the web page of the Financial Reporting Collection Center, where the electronic file of financial reporting is located, in the composition of which the financial reporting of the person is disclosed, shall be specified.";
11. supplement paragraph 3 of Section III with a new paragraph: "In the case of preparing annual financial reporting in XBRL format and submitting it to the Financial Reporting Collection Center, the URL address of the web page of the Financial Reporting Collection Center, where the electronic file of financial reporting is located, in the composition of which the auditor's report to the annual financial reporting and the certificate on information about the auditor's report on financial reporting for the reporting year is disclosed, shall be specified.";
12. supplement paragraph 4 of Section III with a new paragraph: "In the case of preparing annual financial reporting in XBRL format and submitting it to the Financial Reporting Collection Center, the URL address of the web page of the Financial Reporting Collection Center, where the electronic file of financial reporting is located, in the composition of which the statement on annual information is disclosed, shall be specified.";
13. supplement paragraph 6 of Section III with a new paragraph: "In the case of preparing annual financial reporting in XBRL format and submitting it to the Financial Reporting Collection Center, the URL address of the web page of the Financial Reporting Collection Center, where the electronic file of financial reporting is located, in the composition of which the Report on Payments to the State is disclosed, shall be specified.";
14. in table 2 of Part 5 "Executive Body52" of Section IV, replace the word "board" with the words "collective executive body";
15. redraft Part 11 "Information on remuneration of members of the executive body and / or the board of the person60" of Section IV: "Part 11. Information on remuneration of members of the executive body and / or the board of the person60

Management Body	Executive Body/Board
Name of the member of the executive body/board of the person	RNOKPP13
	UNZR14
Position
Date of appointment to the position
Amount of remuneration in national or foreign currency, which was paid (must be paid) in the reporting period and/or a decision on payment of which was adopted	Paid:
	Must be paid:
	______________________
	Decision on payment adopted:
	in the reporting period ______________________
Forms of remuneration paid and/or must be paid in the reporting period and/or a decision on payment of which was adopted in the reporting period	Paid:
	Monetary ☐
	Non-monetary ☐
Must be paid:
	Monetary ☐
	Non-monetary ☐
Decision on payment adopted:
	Monetary ☐
	Non-monetary ☐
Amount of fixed part of remuneration paid and/or must be paid in the reporting period and/or a decision on payment of which was adopted in the reporting period	Paid:
	Must be paid:
	______________________
	Decision on payment adopted:
	______________________:
Amount of variable part of remuneration paid and/or must be paid in the reporting period and/or a decision on payment of which was adopted in the reporting period	Paid:
	Must be paid:
	______________________
	Decision on payment adopted:
	______________________:
Criteria for assessing effectiveness, by which the variable part of remuneration was accrued
Information on remuneration or compensation that must be paid in case of dismissal
URL address of the person's website where the remuneration report is located	__________________

If a member of the management body prohibited the issuer from disclosing his name, the person specifies: "a member of the management body prohibited disclosing the name".

If a member of the management body worked at the person on a part-time basis (held several positions) during the reporting period, information on each of such positions shall be specified.

Ratio of the average size of remuneration of a member of the executive body / board to the average size of remuneration of employees of the person: ______________________________________ "; 16) redraft note 63: "63 Laws of Ukraine "On Financial Services and Financial Companies", "On Insurance" etc. Information on corporate governance in a financial institution, submission of which is provided by laws on regulation of certain markets of financial services and/or normative legal acts adopted in accordance with such laws by bodies carrying out state regulation of markets of financial services. Not filled if the person is not a financial institution."; 17) supplement paragraph 1 of Section IV with three new paragraphs: "In the case of preparing a management report (report on management) in XBRL format and submitting it to the Financial Reporting Collection Center, the URL address of the web page of the Financial Reporting Collection Center, where the electronic file of financial reporting is located, in the composition of which the management report (report on management) is disclosed, shall be specified.

Information on personal data (RNOKPP13 and UNZR14), specified in Table 1 of Part 4 "Board45", Table 1 of Part 5 "Executive Body52", Table 4 of Part 5 "Information on the sole executive body and general description of adopted decisions", Part 6 "Information on the corporate secretary, as well as a report on the results of his activities58", Part 8 "Information on persons who directly or indirectly are owners of a significant package of shares of the person", Part 9 "Information on any restrictions on the rights of participation and voting of shareholders (participants) at the general meeting of the person59", Part 10 "Information on the procedure for appointment / dismissal of officials (except for the board and executive body) of the person", Part 11 "Information on remuneration of members of the executive body and / or the board of the person60" sub-paragraph 1 of paragraph 1 of Section IV and information on the presence of the issuer's relations with foreign states of high-risk jurisdiction, specified in sub-paragraph 3 of paragraph 1 of Section IV, shall not be filled and shall not be disclosed in XBRL format.

Information on the presence of the issuer's relations with foreign states of high-risk jurisdiction, specified in sub-paragraph 3 of paragraph 1 of Section IV, shall be disclosed in accordance with paragraph 47 of this Regulation.".

9. In paragraph 5 of Appendix 9, replace the words "The Issuer discloses information specified in sub-paragraph 5 of paragraph 47 of this Regulation in such volume:" with the words "The Issuer (except for insurers and other financial institutions, supervision of which is carried out by the National Bank of Ukraine) discloses information specified in sub-paragraph 5 of paragraph 47 of this Regulation in such volume:".

10. In Appendix 10:

1. redraft note 6: "6 For each type of information within each section, the page number of the report (according to DOC (DOCX) or PDF format) where such information is located must be specified";
2. replace the words and numbers "RNOKPP84" with the words and numbers "RNOKPP13";
3. replace the words and numbers "UNZR85" with the words and numbers "UNZR14";
4. in paragraph 2 of Section I in the tables - "Board (if any)", "Executive Body" and "Other Officials (if any, in case if the statute of the person provides for a wider list of officials than provided by the Law on Joint-Stock Companies)" add column 12 "Gender male/female - (m/f)";
5. in paragraph 2 of Section I in the table "Information about the Corporate Secretary" add column 9 "Gender male/female - (m/f)";
6. in paragraph 4 of Section I in the table "Information on persons whose services the person uses20" replace the words and numbers "RNOKPP82" with "RNOKPP13";
7. in paragraph 4 of Section I in the table "Information on persons whose services the person uses20" replace the words and numbers "UNZR83" with "UNZR14";
8. supplement paragraph 4 of Section I with a new paragraph: "In the case of preparing interim financial reporting in XBRL format and submitting it to the Financial Reporting Collection Center, the URL address of the web page of the Financial Reporting Collection Center, where the electronic file of financial reporting is located, in the composition of which the description of economic and financial activities specified in this paragraph is disclosed, except for the table "Information on licenses obtained by the person" and the table "Information on persons whose services the person uses", shall be specified.";
9. supplement paragraph 5 of Section I with a new paragraph: "In the case of preparing interim financial reporting in XBRL format and submitting it to the Financial Reporting Collection Center, the URL address of the web page of the Financial Reporting Collection Center, where the electronic file of financial reporting is located, in the composition of which information on participation in other legal entities specified in this paragraph is disclosed, shall be specified.";
10. supplement paragraph 6 of Section I with a new paragraph: "In the case of preparing interim financial reporting in XBRL format and submitting it to the Financial Reporting Collection Center, the URL address of the web page of the Financial Reporting Collection Center, where the electronic file of financial reporting is located, in the composition of which information on separate subdivisions specified in this paragraph is disclosed, shall be specified.";
11. redraft the second paragraph of paragraph 1 of Section III: "In the case of preparing annual financial reporting in XBRL format and submitting it to the Financial Reporting Collection Center, the URL address of the web page of the Financial Reporting Collection Center, where the electronic file of financial reporting is located, in the composition of which information on the financial reporting of the person is disclosed, shall be specified.";
12. supplement paragraph 2 of Section III with a new paragraph: "In the case of preparing interim financial reporting in XBRL format and submitting it to the Financial Reporting Collection Center, the URL address of the web page of the Financial Reporting Collection Center, where the electronic file of financial reporting of the issuer is located, in the composition of which the Report on Review of Interim Financial Reporting and the certificate on information about the report on review of interim financial reporting is disclosed, shall be specified.";
13. supplement paragraph 3 of Section III with a new paragraph: "In the case of preparing interim financial reporting in XBRL format and submitting it to the Financial Reporting Collection Center, the URL address of the web page of the Financial Reporting Collection Center, where the electronic file of financial reporting is located, in the composition of which the statement on interim information is disclosed, shall be specified.";
14. supplement paragraph 1 of Section IV with a new paragraph: "In the case of preparing interim financial reporting in XBRL format and submitting it to the Financial Reporting Collection Center, the URL address of the web page of the Financial Reporting Collection Center, where the electronic file of financial reporting is located, in the composition of which the interim management report is disclosed, shall be specified.".

11. Supplement Appendix 61 with two rows: "Date of amendments to the deadlines specified in the calendar plan Reasons for non-compliance with the deadlines specified in the calendar plan ".

12. Redraft Appendix 62: "Appendix 62 to the Regulation on Information Disclosure by Issuers of Securities, as well as Persons Providing Security for Such Securities (paragraph 108)

Notice on Holding (Convening) a General Meeting of Shareholders of a Joint-Stock Company

1. Full Name
2. Identification Code of the Legal Entity
3. Location
4. Date of Holding the General Meeting
5. Method of Holding the General Meeting In-person voting, place of holding1:

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   Electronic voting Polling (remotely)
6. Start Time of Holding the General Meeting2
7. Start and End Time of Registration of Shareholders for Participation in the General Meeting
8. Date of Compilation of the List of Shareholders Entitled to Participate in the General Meeting
9. Draft Agenda / Agenda3
10. Draft Decisions (except for cumulative voting) on each Question Included in the Draft Agenda
11. URL Address of the Website Where Information Specified in Part Three of Article 47 of the Law on Joint-Stock Companies is Located
12. Procedure for Shareholders to Review Materials They May Review in Preparation for the General Meeting4, and the Official5 of the Joint-Stock Company Responsible for the Procedure for Shareholders to Review Documents
13. Information on Rights Granted to Shareholders in Accordance with the Requirements of Articles 27 and 28 of the Law on Joint-Stock Companies, Which They May Use After Receiving the Notice on Holding the General Meeting, as well as the Period During Which Such Rights May Be Used
14. Procedure for Shareholders to Submit Proposals to the Draft Agenda of an Extraordinary General Meeting
15. Procedure for Participation and Voting at the General Meeting by Proxy
16. Date and Time of Start and Completion of Voting Using an Authorized Electronic System6
17. Date(s) of Placement of the Ballot(s) for Voting in Free Access for Shareholders with Indication of the Link to the Page on the Own Website Where the Ballots Will Be Placed7
18. Date and Time of Start and Completion of Sending Ballots for Voting to the Depository Institution7
19. Data on the Purpose of Reducing the Size of the Authorized Capital and the Method by Which Such Procedure Will Be Conducted8
20. Other Information Specified by Legislation9
21. Number and Date of the Decision of the Board (Executive Body, if creation of the Board is not provided) of the Joint-Stock Company on Approval of the Notice
22. Date of Compilation of the Notice

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1 Full address of the location of the corresponding room, indicating the number of the room, office, or hall, where shareholders must arrive. 2 In the case of holding in-person or electronic general meetings. 3 In the case of convening an extraordinary general meeting of shareholders under a shortened procedure. 4 Including the designated place for review (number of the room, office, etc.). 5 In the case of convening a general meeting by shareholders - the person designated by such shareholders. 6 In the case of holding electronic general meetings. 7 In the case of holding remote general meetings. 8 In the case of including in the agenda a question on reducing the size of the authorized capital of the joint-stock company. 9 In the case if legislation provides for other information that must be disclosed in the notice on holding (convening) a general meeting of shareholders of a joint-stock company.

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Director of the Department of Methodology of Corporate Governance, Corporate Finance, Financial Instruments on Markets of Capital and Organized Commodity Markets Dmytro PERESUNKO