Decision on Approving Amendments to the Regulation on Information Disclosure by Securities Issuers and Persons Providing Security for Such Securities

NATIONAL COMMISSION FOR SECURITIES AND STOCK MARKET DECISION Kyiv On Approving Amendments to the Regulation on Information Disclosure by Securities Issuers, 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 124, 126, 128 of the Law of Ukraine "On Capital Markets and Organized Commodity Markets"

The National Commission for Securities and Stock Market HAS DECIDED:

1. Approve the Amendments to the Regulation on Information Disclosure by Securities Issuers, as well as Persons Providing Security for Such Securities, approved by the Decision of the National Commission for Securities and Stock Market dated June 06, 2023 No. 608, registered in the Ministry of Justice of Ukraine on August 02, 2023 under No. 1307/40363, which are attached.

2. The Department of Methodology shall ensure the submission of this decision for state registration to the Ministry of Justice of Ukraine.

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

4. The Department of Legal Development, after 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 Commission for Securities and Stock Market.

5. This decision enters into force on the day following the day of its official publication.

6. Control over the implementation of this decision shall be entrusted to the Member of the National Commission for Securities and Stock Market M. Libanov.

Chairman of the Commission Oleksiy SEMENYUK

Protocol of the Commission meeting dated 10.06.2026 No. 26

APPROVED Decision of the National Commission for Securities and Stock Market ___________ No. _______________

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

1. In Section III:

1. amend paragraph 44 as follows: "44. Information on remuneration of members of the executive body and the board of the issuer shall contain information on:

2. the total amount of remuneration in national or foreign currency and the forms of payment of remuneration paid or to be paid to members of the respective management body of the issuer, the decision on payment of which was adopted in the reporting period;

3. the total size of the fixed and variable parts of remuneration in the total amount of remuneration paid or to be paid to members of the respective management body of the issuer, the decision on payment of which was adopted in the reporting period - applied to issuers defined in sub-paragraphs 1-4 of paragraph 48 of this Regulation;

4. criteria for assessing effectiveness, according to which the variable part of remuneration was accrued;

5. changes in the fixed part of remuneration during the reporting period;

6. the ratio of the average size of remuneration of members of the executive body and the board to the average size of remuneration of employees of the issuer. Joint-stock companies that disclose a report on remuneration of board members and a report on remuneration of executive body members in accordance with the Requirements for Remuneration for Joint-Stock Companies, include such reports in the corporate governance report instead of the information provided in sub-paragraphs 1-5 of this paragraph."

7. amend sub-paragraph 5 of paragraph 47 as follows: "5) the existence of business relations of the issuer with counterparties / clients of the state of the risk zone or counterparties / clients controlled by the state of the risk zone;".

2. Amend Part 11 of Appendix 7 as follows: "Part 11. Information on remuneration of members of the executive body and / or the board of the person

Management Body	Executive Body / Board
Total number of members of the executive body / board who received remuneration60
Total amount of remuneration of members of the executive body / board in national or foreign currency, which was paid (to be paid) in the reporting period and / or the decision on payment of which was adopted in the reporting period60
Paid:
To be paid:
_______________________________
Decision on payment adopted:
_______________________________
Forms of payment of remuneration, which was paid and / or to be paid in the reporting period and / or the decision on payment of which was adopted in the reporting period
Paid:
Monetary
Non-monetary
To be paid:
Monetary
Non-monetary
Decision on payment adopted:
Monetary
Non-monetary
Total amount of the fixed part of remuneration of members of the executive body / board, which was paid and / or to be paid in the reporting period and / or the decision on payment of which was adopted in the reporting period60
Paid:
To be paid:
_______________________________
Decision on payment adopted:
_______________________________:
Total amount of the variable part of remuneration of members of the executive body / board, which was paid and / or to be paid in the reporting period and / or the decision on payment of which was adopted in the reporting period60
Paid:
To be paid:
_______________________________
Decision on payment adopted:
_______________________________:
Ratio of the average size of remuneration of members of the executive body / board to the average size of remuneration of employees of the person
Criteria for assessing effectiveness, according to which the variable part of remuneration was accrued
Information on remuneration or compensation to be paid in case of dismissal
URL address of the person's website where the remuneration report is posted
_________________________

60 _ The National Commission for Securities and Stock Market (NSSMC) has the right to obtain information on the size of remuneration, including its variable and fixed parts, for each member of the executive body / board upon individual request.

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".

3. Amend paragraph 5 of Appendix 9 as follows: "5) The issuer discloses the information provided in sub-paragraph 5 of paragraph 47 of this Regulation in the following volume:

No. p/p	Subject of legal transaction	Number of transactions concluded with clients / counterparties - natural persons having registration (citizenship) of the state belonging to the risk zone	Total value of all transactions, aggregated for all transactions of natural persons clients / counterparties	Number of transactions concluded with clients / counterparties - legal entities, place of registration of which is the state belonging to the risk zone	Total value of all transactions, aggregated for all transactions of legal entities clients / counterparties	Number of transactions concluded with clients / counterparties - legal entities, direct or indirect control over which is exercised by citizens and / or legal entities, place of registration of which is the state belonging to the risk zone	Total value of all transactions, aggregated for all transactions of legal entities clients / counterpartaries, direct or indirect control over which is exercised by citizens and / or legal entities, place of registration of which is the state belonging to the risk zone	Total value of all transactions, aggregated for all transactions (Sum of values of columns 4, 6, 8)
1	2	3	4	5	6	7	8	9
".

Director of the Department of Methodology Maksym TYMOKHIN