On Approval of the Regulation on the Procedure for Compiling and Submitting Reporting Data on the Activities of Investment Firms to the National Commission for Securities and Stock Market

NATIONAL COMMISSION FOR SECURITIES AND STOCK MARKET DECISION Kyiv On Approval of the Regulation on the Procedure for Compiling and Submitting Reporting Data on the Activities of Investment Firms to the National Commission for Securities and Stock Market

In accordance with paragraphs 1 and 30 of Part One of Article 7, Article 30 of the Law of Ukraine "On State Regulation of Capital Markets and Organized Commodity Markets", the National Commission for Securities and Stock Market

HAS DECIDED:

Approve the Regulation on the Procedure for Compiling and Submitting Reporting Data on the Activities of Investment Firms to the National Commission for Securities and Stock Market, attached hereto.
Recognize as having lost force the Decision of the National Commission for Securities and Stock Market of September 25, 2012 No. 1283 "On Approval of the Regulation on the Procedure for Compiling and Submitting Reporting Data on the Activities of Investment Firms to the National Commission for Securities and Stock Market", registered in the Ministry of Justice of Ukraine on October 16, 2012 under No. 1737/22049 (with amendments).
The Department of Methodology shall ensure the submission of this Decision for state registration to the Ministry of Justice of Ukraine.
The Department of Administrative Activities shall ensure the publication of this Decision on the official website of the National Commission for Securities and Stock Market.
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.
This Decision enters into force on July 1, 2026.
Control over the implementation of this Decision shall be entrusted to a member of the National Commission for Securities and Stock Market I. Baramiya.

Chairman of the Commission Oleksiy SEMENYUK

Protocol of the Commission meeting of 20.05.2026 No. 22

APPROVED
Decision of the National Commission for
Securities and Stock Market
____________No.
Regulation on the Procedure for Compiling and Submitting Reporting Data on the Activities of Investment Firms to the National Commission for Securities and Stock Market

I. General Provisions

This Regulation defines the reporting procedure by investment firms to the National Commission for Securities and Stock Market, namely the procedure for compiling, submission deadlines, and the list of reporting data on activities involving trading in financial instruments carried out by an investment firm.

The list of reporting data includes data specified in Section II of this Regulation (hereinafter – Data), and annual (interim) financial statements / annual (interim) consolidated financial statements (in case of preparation of consolidated financial statements), which are submitted in accordance with the Requirements for Disclosure of Financial Statement Indicators in XBRL Format for Reporting Entities that are Participants of Capital Markets and Professional Participants of Organized Commodity Markets, approved by Decision of the NCSPSM of June 6, 2025 No. 36/21/2383/K03, registered in the Ministry of Justice of Ukraine on June 20, 2025 under No. 958/44364 (hereinafter – Requirements).

This Regulation applies to investment firms that have a license to conduct professional activities in capital markets - trading in financial instruments, namely: sub-brokerage activities, brokerage activities, dealer activities, portfolio management activities for financial instruments, investment consulting activities, and underwriting.
In this Regulation, terms are used in the following meanings:
open positions – contracts for the sale and purchase of financial instruments, contracts for execution (excluding contracts according to which the client of the investment firm independently performs settlements under the contract for financial instruments), contracts for the acquisition of financial instruments concluded by the investment firm but not executed by the reporting date;

sanctions – special economic and other restrictive measures applied in accordance with the Law of Ukraine "On Sanctions".
The term "controlled person" is used in the meaning provided in the Decision of the National Commission for Securities and Stock Market of October 13, 2015 No. 1707 "On the Procedure for Execution by Participants of Capital Markets of Decisions of the National Security and Defense Council of Ukraine on the Application of Personal Special Economic and Other Restrictive Measures (Sanctions)", registered in the Ministry of Justice of Ukraine on October 29, 2015 under No. 1325/27770.

Data of the investment firm are compiled using the Reference System and Classifiers of the National Commission for Securities and Stock Market, approved by Decision of the National Commission for Securities and Stock Market of May 8, 2012 No. 646, registered in the Ministry of Justice of Ukraine on May 25, 2012 under No. 831/21143 (hereinafter – Reference System and Classifiers).

II. Composition of Data and Deadlines for Submission to the NCSPSM

Data consist of:
monthly Data; irregular Data.
Monthly Data consist of:
1) certificate on the investment firm (Appendix 1);
2) certificate on unexecuted client orders and contracts with financial instruments of the investment firm as of the last day of the reporting month (Appendix 2);
3) certificate on financial instruments owned by the investment firm as of the last day of the month (excluding securities of its own issuance) (Appendix 3);
4) certificate on financial instruments and/or cash funds managed by the investment firm as of the last day of the reporting month (Appendix 4);
5) certificate on the norms of the investment firm when conducting margin transactions (excluding banks) (Appendix 5).
The formation of this certificate is carried out by the investment firm as of each working day;
6) certificate on executed contract(s) with securities and other financial instruments of foreign issuers, executed outside Ukraine (Appendix 6);
7) certificate on contracts for investment consulting and/or contracts providing for additional services (Appendix 7);
8) certificate on the audit report (Appendix 12 to this Regulation), which contains information about the audit report on annual financial statements / annual consolidated financial statements (in case of preparation of consolidated financial statements) for the last reporting year preceding the date of submission of such information.
The certificate is submitted (excluding banks) within the deadlines established by the Requirements for submission of annual financial statements / annual consolidated financial statements (in case of preparation of consolidated financial statements).
Irregular Data are compiled upon their occurrence:
1) upon execution and/or termination of contracts with financial instruments concluded by the investment firm outside the organized market – from the certificate on the executed or terminated contract(s) with financial instruments of the investment firm outside the organized market (Appendix 8).
If the date of conclusion by the investment firm of a contract with financial instruments outside the organized market coincides with the date of its execution or termination, irregular Data of the investment firm are submitted regarding its execution or termination;
2) upon conclusion by the investment firm of contracts for financial instruments outside the organized market – from the certificate on the concluded contract(s) with financial instruments of the investment firm outside the organized market (Appendix 9);
3) upon detection by the investment firm among persons (clients, counterparties) with whom it has established business relations, those to whom sanctions are applied, and controlled persons of such clients / counterparties – from the certificate on persons to whom sanctions are applied (Appendix 10).
The investment firm submits Data to the NCSPSM within the following deadlines:
1) monthly Data no later than the last day of the month following the reporting month (except for the certificate on the audit report);
2) irregular Data:
no later than 24 hours of the next working day after the date of occurrence of the Data.
If the last day for submission of Data is a non-working day, the next working day after it is considered the last day for submission.
Data are compiled in the form defined by this Regulation, in accordance with the description of sections and XML file schemas defined by a separate normative-technical document published on the official website of the NCSPSM, and are submitted in accordance with the Regulation on Submission of Administrative Data and Information in the Form of Electronic Documents to the National Commission for Securities and Stock Market, approved by Decision of the State Commission for Securities and Stock Market of May 13, 2011 No. 492, registered in the Ministry of Justice of Ukraine on June 25, 2011 under No. 789/19527.
In the presence of information necessary for a complete and comprehensive understanding of the specific conditions of the investment firm's activities, the investment firm provides it in an arbitrary form in the notes to the corresponding certificate.
If the investment firm detects discrepancies in the Data submitted to the NCSPSM, it must eliminate these discrepancies, resubmit the Data in the volume specified in Section II of this Regulation, no later than the deadlines specified in this section. Corrected Data are submitted together with an accompanying certificate for corrected Data of the investment firm (Appendix 11), in which the reason for the occurrence of the discrepancy (discrepancies) is indicated.
The latest Data submitted to the NCSPSM are considered actual.
Data are submitted to the Commission in the order and volume established by this Regulation, no later than the deadlines defined in paragraph 8 of this Regulation, and must contain reliable and complete information.
The deadline for submission of Data is extended in the event of receipt by the NCSPSM of a written notification from the investment firm about the impossibility of submitting Data within the established deadline due to:
withdrawal of software and/or documentation of the investment firm by law enforcement agencies (with submission of copies of documents confirming such withdrawal); occurrence of force majeure circumstances (with submission of copies of documents confirming the said circumstances).
The investment firm must provide a notification about the impossibility of submitting Data to the NCSPSM within the deadline defined by this Regulation within three working days from the day the circumstances specified in paragraph 13 of this Regulation occur.
The investment firm is obliged to inform the NCSPSM monthly about the elimination / non-elimination of circumstances that caused the impossibility of submitting Data, and in case of their elimination, submit Data to the NCSPSM within 15 calendar days from the day of elimination of such circumstances.

Director of the Department of Methodology Maksym TYMOKHIN

Appendix 1
to the Regulation on the Procedure for Compiling and Submitting Reporting Data on the Activities of Investment Firms to the National Commission for Securities and Stock Market (subparagraph 1 of paragraph 6) Certificate on the Investment Firm

1 Code under the Unified State Register of Legal Entities, Individuals and Entrepreneurs (EDRPOU) of the investment firm 2 Name of the investment firm 3 Date as of which reporting data are compiled 4 Reporting month 5 Reporting year 6 Surname, first name, patronymic (if any) of the director of the investment firm or the person performing his duties 7 Surname, first name, patronymic (if any) of the chief accountant / accountant of the investment firm 8 Organizational-legal form-1 9 Region-2 10 District 11 Postal code 12 Settlement 13 Street, building 14 Room, apartment 15 Contact phone 16 Electronic address

Continuation of Appendix 1
17 Web page/website of the investment firm in the global information network Internet, on which/where the annual financial statements and annual consolidated financial statements together with the audit report (independent auditor's report) are published 18 Registered size of the charter capital as of the date of data compilation (UAH) 19 Name of the banking institution servicing the investment firm 20 Current account of the investment firm opened in the banking institution servicing the investment firm 21 Number of the general license for conducting currency operations issued by the National Bank of Ukraine to non-bank financial institutions (if any) 22 Date of issue of the general license for conducting currency operations issued by the National Bank of Ukraine to non-bank financial institutions (if any) 23 Notes

Notes
1 Filled in accordance with Reference 41 "Classification of Organizational-Legal Forms of Business Activity" of the Reference System and Classifiers.
2 Filled in accordance with Reference 44 "List and Codes of Territories (Regions) of Ukraine" of the Reference System and Classifiers.

Appendix 2
to the Regulation on the Procedure for Compiling and Submitting Reporting Data on the Activities of Investment Firms to the National Commission for Securities and Stock Market (subparagraph 2 of paragraph 6) CERTIFICATE on unexecuted client orders and contracts with financial instruments of the investment firm as of the last day of the reporting month-1

1 Code under the EDRPOU of the investment firm 2 Name of the investment firm 3 Date as of which reporting data are compiled 4 Reporting month 5 Reporting year 6 Type of contract-2 7 Date of conclusion of the contract / submission of client order to the general contract 8 Date of execution of the contract, provided by the terms of the contract (if any) 9 Number of contract/client order 10 Part of the REPO transaction: "1" - first part of the REPO transaction, "2" - second part of the REPO transaction 11 Type of client/counterparty of the investment firm-3 12 Type of professional activity conducted by the client/counterparty of the investment firm-4 13 Type of professional activity in the stock market - trading in financial instruments, conducted by the client/counterparty of the investment firm (filled in if the client/counterparty of the investment firm is an investment firm)-5, 14 14 Code under the EDRPOU of the client/counterparty of the investment firm - legal entity - resident14 15 Name of the client/counterparty of the investment firm - legal entity14

Continuation of Appendix 2
16 Registration number according to the commercial, banking or court register or register of a local authority of a foreign state regarding the registration of a legal entity - client/counterparty of the investment firm - non-resident-14 17 Code of EDRIS of the unit investment fund, corporate investment fund, on whose behalf the asset management company acts - client/counterparty of the investment firm14 18 Name of the unit investment fund, corporate investment fund, on whose behalf the asset management company acts - client/counterparty of the investment firm14 19 Surname of the individual - client/counterparty of the investment firm14 20 First name of the individual - client/counterparty of the investment firm14 21 Patronymic of the individual - client/counterparty of the investment firm (if any)14 22 Registration number of the taxpayer's account card or series (if any) and passport number (for individuals who, due to their religious beliefs, refuse to accept the registration number of the taxpayer's account card and have informed the relevant controlling authority and have a mark in the passport) of the individual - client/counterparty of the investment firm14 23 Country of registration of the client/counterparty of the investment firm6,14 24 Type of activity of the investment firm5 25 Type of financial instrument that is the object of civil rights under the contract7 26 International Securities Identification Number (ISIN) or code of another financial instrument 27 Underlying asset or underlying index under the derivative contract8 28 Series of the promissory note 29 Number of the promissory note 30 Date of issue of the promissory note 31 Date of maturity of the promissory note 32 Type of market9 33 Type of market by nature of the transaction10

Continuation of Appendix 2
34 Conclusion of the contract outside the organized market - "1"; on the organized market - "2" 35 Amount of the promissory note 36 Share of consolidated mortgage debt as of the date of issuance registration (for mortgage participation certificates) 37 Premium (for option certificates) 38 Type of currency11 39 Type of market for the transaction regarding securities12 40 Person who placed/issued the security or other financial instrument3 41 Sign of the person who placed/issued the security or other financial instrument:
"1" - issuer, "2" - maker of promissory note, "3" - pledgor 42 Code under the EDRPOU of the person who placed/issued the security or other financial instrument 43 Registration number of the taxpayer's account card or series (if any) and passport number (for individuals who, due to their religious beliefs, refuse to accept the registration number of the taxpayer's account card and have informed the relevant controlling authority and have a mark in the passport) of the individual who issued the security or other financial instrument 44 Name of the person (surname, first name, patronymic (if any) for an individual) who placed/issued the security or other financial instrument 45 Code of EDRIS of the person who placed the security 46 Registration number according to the commercial, banking or court register or register of a local authority of a foreign state regarding the registration of a legal entity - non-resident who placed/issued a security 47 Country of registration of the person who placed/issued the security6 48 Number of securities or financial instruments under the contract (pcs.) 49 Type of client of the investment firm, on whose behalf the contract for execution was concluded3,14 50 Type of professional activity in the stock market - trading in financial instruments, conducted by the client of the investment firm (filled in if the client of the investment firm is an investment firm)5,14

Continuation of Appendix 2
51 Code under the EDRPOU of the client of the investment firm, on whose behalf the contract for execution was concluded - legal entity - resident14 52 Name of the client of the investment firm, on whose behalf the contract for execution was concluded - legal entity14 53 Registration number according to the commercial, banking or court register or register of a local authority of a foreign state regarding the registration of a legal entity - client of the investment firm, on whose behalf the contract for execution was concluded - non-resident14 54 Code of EDRIS of the unit investment fund, corporate investment fund, on whose behalf the asset management company acts - client of the investment firm, on whose behalf the contract for execution was concluded14 55 Name of the unit investment fund, corporate investment fund, on whose behalf the asset management company acts - client of the investment firm, on whose behalf the contract for execution was concluded14 56 Registration number of the taxpayer's account card or series (if any) and passport number (for individuals who, due to their religious beliefs, refuse to accept the registration number of the taxpayer's account card and have informed the relevant controlling authority and have a mark in the passport) of the individual - client of the investment firm, on whose behalf the contract for execution was concluded14 57 Surname of the individual - client of the investment firm, on whose behalf the contract for execution was concluded14 58 First name of the individual - client of the investment firm, on whose behalf the contract for execution was concluded14 59 Patronymic of the individual - client of the investment firm, on whose behalf the contract for execution was concluded (if any)14 60 Country of registration of the client of the investment firm, on whose behalf the contract for execution was concluded6,14 61 Amount of the concluded contract (if any) (UAH)13 62 Type of currency11 63 Type of service provided by the investment firm: "1" - purchase, "2" - sale, "3" - exchange 64 Settlements under the contract for financial instruments are carried out through the investment firm: "1" - yes, "2" - no 65 Notes

Continuation of Appendix 2
Notes
1 For all concluded types of main contracts separately.
2 Filled in accordance with Reference 15 "Types of Contracts in Trading in Financial Instruments" of the Reference System and Classifiers.
3 Filled in accordance with Reference 37 "Types of Depositors, Clients" of the Reference System and Classifiers.
4 Filled in accordance with Reference 12 "Types of Professional Activities in Capital Markets and Organized Commodity Markets" of the Reference System and Classifiers.
5 Filled in accordance with Reference 13 "Types of Professional Activities in Capital Markets - Trading in Financial Instruments" of the Reference System and Classifiers.
6 Filled in accordance with Reference 45 "Classification of Countries of the World" of the Reference System and Classifiers.
7 Filled in accordance with Reference 7 "Classification of Financial and Non-Financial Instruments" of the Reference System and Classifiers.
8 Specified in text form the specific underlying asset or underlying index according to the content of the derivative contract.
9 Filled in accordance with Reference 8 "Types of Market" of the Reference System and Classifiers.
10 Filled in accordance with Reference 9 "Types of Market by Nature of Transactions" of the Reference System and Classifiers.
11 Filled in accordance with Reference 46 "List and Codes of Currencies" of the Reference System and Classifiers.
12 Filled in accordance with Reference 16 "Type of Market for Transactions Regarding Securities" of the Reference System and Classifiers.
13 If the type of currency under the contract is foreign currency, the amount is filled in - equivalent in UAH at the official exchange rate of the UAH to foreign currencies established by the National Bank of Ukraine on the day of conclusion. 14 If the client is a nominee holder, the corresponding information about the ultimate beneficiary (client of the nominee holder/client of the client of the nominee holder) is indicated. _____________________________

Appendix 3
to the Regulation on the Procedure for Compiling and Submitting Reporting Data on the Activities of Investment Firms to the National Commission for Securities and Stock Market (subparagraph 3 of paragraph 6) Certificate on financial instruments owned by the investment firm as of the last day of the month (excluding securities of its own issuance)1

1 Code under the EDRPOU of the investment firm 2 Name of the investment firm 3 Date as of which the certificate is compiled 4 Reporting month 5 Reporting year 6 Type of financial instrument2 7 International Securities Identification Number (ISIN) or code of another financial instrument 8 Series of the promissory note 9 Number of the promissory note 10 Amount of the promissory note 11 Share of consolidated mortgage debt as of the date of issuance registration (for mortgage participation certificates) 12 Premium (for option certificates) 13 Type of currency of the security or other financial instrument3 14 Sign of the person who placed/issued the security or other financial instrument:
"1" - issuer, "2" - maker of promissory note, "3" - pledgor

Continuation of Appendix 3
15 Code under the EDRPOU of the person who placed/issued the security or other financial instrument 16 Registration number according to the commercial, banking or court register or register of a local authority of a foreign state regarding the registration of a legal entity - non-resident who placed/issued a security 17 Registration number of the taxpayer's account card or series and passport number (for individuals who, due to their religious beliefs, refuse to accept the registration number of the taxpayer's account card and have informed the relevant controlling authority and have a mark in the passport) of the individual who issued the security or other financial instrument 18 Name of the person who placed/issued the security or other financial instrument 19 Country of registration of the person who placed/issued the security or other financial instrument4 20 Code of EDRIS of the person who placed/issued the security 21 Number of securities/financial instruments (pcs.) 22 Book value of securities or other financial instruments (UAH) 23 Fair value of securities or other financial instruments (UAH) 24 Notes

Notes
1 Specified for each financial instrument separately.
2 Filled in accordance with Reference 7 "Classification of Financial and Non-Financial Instruments" of the Reference System and Classifiers.

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