On Approval of the Regulation on the Procedure for Reporting by Depository Institutions to the National Securities and Stock Market Commission

NATIONAL SECURITIES AND STOCK MARKET COMMISSION DECISION Kyiv On Approval of the Regulation on the Procedure for Reporting by Depository Institutions to the National Securities and Stock Market Commission

In accordance with paragraphs 1 and 30 of Part One of Article 7 of the Law of Ukraine "On State Regulation of Capital Markets and Organized Commodity Markets", paragraph six of point 2 of Article 28 of Section V of the Law of Ukraine "On the Depository System of Ukraine"

The National Securities and Stock Market Commission HAS DECIDED:

1. Approve the Regulation on the Procedure for Reporting by Depository Institutions to the National Securities and Stock Market Commission, attached hereto.

2. Declare invalid the Decision of the National Securities and Stock Market Commission of June 11, 2013 No. 992 "On Approval of the Regulation on the Procedure for Reporting by Depository Institutions to the National Securities and Stock Market Commission", registered in the Ministry of Justice of Ukraine on July 5, 2013 under No. 1126/23658 (with amendments).

3. The Department of Methodology 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 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 Securities and Stock Market Commission.

6. This Decision enters into force on July 1, 2026, but no earlier than the day following the day of its official publication.

7. Control over the implementation of this Decision shall be entrusted to Member of the National Securities and Stock Market Commission I. Baramiya.

Chairman of the Commission Oleksiy SEMENYUK

Protocol of the Commission meeting of 29.04.2026 No. 18

APPROVED
Decision of the National Securities and Stock Market Commission ____________ 2026 No._______

Regulation on the Procedure for Reporting by Depository Institutions to the National Securities and Stock Market Commission

I. General Provisions

1. This Regulation defines the procedure for reporting by depository institutions to the National Securities and Stock Market Commission, namely the procedure for compiling, submission deadlines, and the list of reporting data on depository activities conducted by the depository institution.

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 the Decision of the National Securities and Stock Market Commission 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).

2. The provisions of this Regulation apply to legal entities that have a license to conduct professional activities in capital markets – depository activities of a depository institution, activities for holding assets of collective investment institutions, activities for holding assets of pension funds, including those that had the right according to legislation to conduct the specified professional activities during the period for which the Data is submitted.

The requirements of this Regulation do not apply to the reporting procedure of a clearing institution in cases provided by legislation where a clearing institution combines clearing activities of a central counterparty with depository activities of a depository institution.

3. In this Regulation, terms are used in the following meanings:

owner of mortgage securities – a person (except a notary, to whose deposit securities have been deposited), on whose securities account in a depository institution rights to mortgage securities are accounted;

owner of a block of shares – a person (except a notary, to whose deposit securities have been deposited, and a nominee holder), on whose securities account in a depository institution, in the name of the nominee holder / client of the nominee holder, rights to voting shares of a certain issuer are accounted in an amount constituting 5 percent or more of the authorized capital of such issuer;

date of occurrence of irregular Data – the date of occurrence of events specified in points 16, 17 of this Regulation;

depository – the Central Depository of Securities or the National Bank of Ukraine, which carries out depository accounting of securities in accordance with the competence defined by the Law of Ukraine "On the Depository System of Ukraine";

foreign financial institution – a foreign financial institution registered in a state that is a member of the European Union and/or a member of the Financial Action Task Force (FATF) (except a foreign financial institution registered in a state that is carrying out armed aggression against Ukraine in the meaning given in Article 1 of the Law of Ukraine "On Defense of Ukraine" and/or directly or indirectly controlled by persons who are residents of the specified state), in which a depository institution has opened an account (accounts) on the basis of a corresponding contract to provide its clients with services for accounting securities of foreign issuers and restrictions on such securities, registration of transfer of ownership rights to such securities, and other services provided by the legislation of such state;

irregular Data – Data containing information about owners of blocks of shares, owners of mortgage securities, about opening/closing securities accounts for nominee holders / in a foreign financial institution, about facts of violation by a nominee holder of established requirements of the legislation of Ukraine, about changes to the depository accounting system related to the application of sanctions;

sanctions – special economic and other restrictive measures (sanctions) applied in accordance with decisions of the National Security and Defense Council of Ukraine, introduced by Decrees of the President of Ukraine in accordance with the Law of Ukraine "On Sanctions".

The term "accountable account" is used in the meaning given in the Tax Code of Ukraine.

The term "nominee holder" is used in the meaning given in the Law of Ukraine "On the Depository System of Ukraine".

The term "controlled person" is used in the meaning given in the Decision of the National Securities and Stock Market Commission of October 13, 2015 No. 1707 "On the Procedure for Participants of Capital Markets to Implement 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.

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

5. Data are compiled in the form of certificates defined by this Regulation, in accordance with the description of sections and XML file schemes defined by a separate normative and technical document published on the official website of the National Securities and Stock Market Commission, and submitted in accordance with the Regulation on Submission of Administrative Data and Information in the Form of Electronic Documents to the National Securities and Stock Market Commission, approved by the Decision of the State Commission on 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.

6. All Data certificates must contain accurate and complete information.

7. In case a certificate contains information necessary for a full and comprehensive understanding of specific operating conditions, the depository institution provides it in the notes to this certificate.

II. Composition of Data

8. Data submitted to the NSCCMF are composed of:

daily; monthly; irregular.

9. Daily Data of a depository institution consist of:

1. a certificate on accounting operations conducted by the depository institution (Appendix 1);
2. a certificate on accounting operations conducted by the depository institution with securities accounted on its securities account in a foreign financial institution (Appendix 2).

Daily Data on accounting operations conducted by a depository institution are submitted regarding accounting operations carried out during one business day of the depository institution, as a result of which ownership rights to securities are acquired/terminated (except for accounting operations related to cancellation of registration of issuance of securities, redemption of issuance of securities, performed in accordance with the requirements of Article 95 of the Law of Ukraine "On Joint Stock Companies", and operations of crediting/debiting rights to securities not related to acquisition/termination of ownership rights to securities, which occur as a result of increasing/decreasing the number of securities on the securities account of the depository institution in a foreign financial institution).

10. Monthly Data consist of:

1. a certificate on the list of issuances of securities by owners of securities, nominee holders serviced by the depository institution (Appendix 3). The certificate is submitted as of the last day of the reporting month;
2. a certificate on the list of owners of blocks of shares and owners of mortgage securities (Appendix 4). The certificate is submitted as of the last day of the reporting month;
3. a certificate on administrative operations conducted by the depository institution (Appendix 5). The certificate is submitted for administrative operations conducted by the depository institution during the reporting month;
4. a certificate on securities of pension funds serviced by the depository institution (Appendix 6). The certificate is submitted as of the last day of the reporting month;
5. a certificate on securities of collective investment institutions serviced by the depository institution (Appendix 7). The certificate is submitted as of the last day of the reporting month;
6. a certificate on accounting operations conducted by the depository institution (Appendix 8). The certificate is submitted for accounting operations conducted by the depository institution during the reporting month;
7. a certificate on servicing operations performed in accordance with the requirements of Article 95 of the Law of Ukraine "On Joint Stock Companies" (Appendix 9). The certificate is submitted for operations conducted by the depository institution during the reporting month;
8. a certificate on accountable accounts (Appendix 10). The certificate is submitted within the timeframe established for submission of monthly data for December;
9. a certificate on the audit report (Appendix 11 to this Regulation), which contains information about the audit report on the annual financial statement / annual consolidated financial statement (in case of preparation of consolidated financial statement) for the last reporting year preceding the date of submission of such information. The certificate is submitted (except for banks and depository institutions combining activities with trading in financial instruments) within the timeframes established by the Requirements for submission of annual financial statements / annual consolidated financial statements (in case of preparation of consolidated financial statements).

11. Irregular Data of a depository institution consist of:

1. a certificate on owners of blocks of shares (Appendix 12);
2. a certificate on owners of mortgage securities (Appendix 13);
3. a certificate on opening/closing securities accounts for nominee holders / in a foreign financial institution (Appendix 14);
4. a certificate on facts of violation by a nominee holder of established requirements of the legislation of Ukraine (Appendix 15);
5. a certificate on changes to the depository accounting system related to the application of sanctions (Appendix 16).

III. Submission Deadlines for Data to the NSCCMF

12. A depository institution submits Data within the following timeframes:

daily – no later than the end of the day following the reporting day; monthly – no later than the last day of the month following the reporting month (except for the certificate on the audit report); irregular – within 3 working days after the date of occurrence.

13. Daily and irregular Data compiled for one date are submitted once during a business day.

14. Daily Data on accounting operations conducted by a depository institution are not submitted for a business day during which the depository institution did not conduct accounting operations.

15. Irregular Data of a depository institution are submitted upon the fact of their occurrence.

16. Irregular Data on owners of blocks of shares are submitted after the date of occurrence of changes in securities accounts of owners of securities as a result of:

1. crediting rights to shares to a securities account of an owner of securities, as a result of which he becomes an owner of a block of shares;
2. increasing the number of rights to voting shares on the securities account of an owner of securities – an owner of a block of shares, as a result of which the block of shares increases from 5% to 100% (inclusive) of the authorized capital of the issuer;
3. decreasing the number of rights to voting shares on the securities account of an owner of securities – an owner of a block of shares, as a result of which the block of shares decreases from 100% to 5% (inclusive) of the authorized capital of the issuer;
4. decreasing the number of rights to shares on the securities account of an owner of securities, as a result of which he ceases to be an owner of a block of shares;
5. crediting as a result of issuer operations rights to shares to a securities account of an owner of securities, as a result of which he becomes an owner of a block of shares;
6. increasing as a result of issuer operations the number of rights to voting shares on the securities account of an owner of securities – an owner of a block of shares, as a result of which the block of shares increases from 5% to 100% (inclusive) of the authorized capital of the issuer;
7. decreasing as a result of issuer operations the number of rights to voting shares on the securities account of an owner of securities – an owner of a block of shares, as a result of which the block of shares decreases from 100% to 5% (inclusive) of the authorized capital of the issuer;
8. decreasing as a result of issuer operations the number of rights to shares on the securities account of an owner of securities, as a result of which he ceases to be an owner of a block of shares;
9. blocking a block of shares (as a result of seizure, prohibition of circulation, etc.) at the initiative of a third party and/or as a result of pledge of securities;
10. unblocking a block of shares that was blocked (as a result of seizure, prohibition of circulation, etc.) at the initiative of a third party and/or as a result of pledge of securities;
11. debiting at the initiative of a third party rights to shares from the securities account of an owner of securities, as a result of which he ceases to be an owner of a block of shares.

17. Irregular Data on owners of mortgage securities are submitted after the date of occurrence of changes in securities accounts of owners of securities as a result of:

1. crediting rights to mortgage securities to a securities account of an owner of securities, as a result of which rights to one or more rights to mortgage securities are credited to an account on which rights to mortgage securities were not previously accounted;
2. increasing the number of rights to mortgage securities on the securities account of an owner of securities;
3. decreasing the number of rights to mortgage securities on the securities account of an owner of securities, at which the balance of rights to mortgage securities on the account does not become zero;
4. decreasing the number of rights to mortgage securities on the securities account of an owner of securities, as a result of which no rights to mortgage securities remain on the account;
5. redemption of mortgage securities;
6. blocking mortgage securities on the securities account of an owner of securities (as a result of seizure, prohibition of circulation, etc.) at the initiative of a third party and/or as a result of pledge of securities;
7. unblocking mortgage securities on the securities account of a depositor that were blocked (as a result of seizure, prohibition of circulation, etc.) at the initiative of a third party and/or as a result of pledge of securities;
8. debiting rights to mortgage securities from the securities account of an owner of securities at the initiative of a third party.

18. In case several changes occurred during one day, Data are submitted by the depository institution to the NSCCMF as of the time of closing of the business day.

19. Depository institutions, upon detecting discrepancies in Data submitted to the NSCCMF, must eliminate these discrepancies and resubmit Data in the volume specified in Section II of this Regulation, but no later than the deadlines specified in this section.

If such Data are resubmitted with violation of the deadlines specified in this section, they must be submitted together with a certificate on correction of Data by the depository institution (Appendix 17), in which the reasons for the occurrence of discrepancies are indicated.

The most recent Data submitted to the NSCCMF are considered actual.

20. In case the last day for submission of Data is a non-working day, the next working day is considered the last day for submission.

21. The deadline for submission of Data is extended in case of receipt of a written notification to the NSCCMF about the impossibility of submitting Data within the established timeframe due to:

seizure of software and technical means and/or documents by law enforcement agencies (with submission of copies of documents confirming the seizure of the specified means and/or documents);

occurrence of force majeure circumstances (with submission of copies of documents confirming the specified circumstances).

22. A depository institution is obliged to inform the NSCCMF monthly by submitting a written notification / via an official communication channel in the manner provided by the Requirements for the Use of Means of the Integrated Subsystem for Providing Administrative Services in Electronic Form KIS as an Official Communication Channel, approved by the Decision of the National Securities and Stock Market Commission of December 22, 2023 No. 1444, about the non-elimination of circumstances that caused the impossibility of submitting Data, and in case of their elimination, submit Data to the NSCCMF within 3 working days from the day of elimination of such circumstances, attaching copies of documents confirming the return of software and technical means and/or documents (in case of their return).

Director of the Department of Methodology Maksym TYMOKHIN

Appendix 1
to the Regulation on the Procedure for Reporting by Depository Institutions to the National Securities and Stock Market Commission (subparagraph 1 of point 9)

Certificate on accounting operations conducted by the depository institution

1 Sequence number
2 Date for which Data are submitted
3 Data of the depository institution: identification code of the legal entity in the Unified State Register of Enterprises and Organizations of Ukraine 4 Data of the depository institution: name 5 Data of the issuer: identification code of the legal entity in the Unified State Register of Enterprises and Organizations of Ukraine 6 Data of the issuer: identification code from the commercial, court, or bank register of the country where the issuer of securities is officially registered (issuer – non-resident) 7 Data of the issuer: identification number according to the International Legal Entity Identifier (LEI code) (if available) 8 Data of the issuer: code according to the Unified State Register of Collective Investment Institutions (for collective investment institutions) 9 Data of the issuer: full name 10 Data of the issuer: country of registration1 11 Data on securities: international securities identification number 12 Data on securities: classification code of financial instruments (CFI code) 13 Data on securities: code2 14 Data on securities: nominal value of one security, premium – for option certificates 15 Data on securities: currency code3 16 Data on securities: total nominal value of securities, total premium – for option certificates

2
Continuation of Appendix 1

17 Data on securities: number of securities, pcs.
18 Data on nominee holder: name
19 Data on nominee holder: identification number according to the International Legal Entity Identifier (LEI code) 20 Data on nominee holder: country of registration1 21 Data on owner: type4 22 Data on owner: country of citizenship (for individuals)1, 5 23 Data on owner: country of registration (except for individuals)- 1, 5 24 Servicing of operation: "1" – upon instructions of depositors / nominee holders, account managers of depositors / nominee holders; "2" – as a result of execution of an unconditional operation with securities; "3" – on the basis of information received from the depository about the conclusion of contracts on an organized capital market; "4" – on the basis of information received from the depository about the conclusion of transactions regarding securities outside organized capital markets, in compliance with the principle of "delivery versus payment"; "5" – on the basis of information received from the Central Depository of Securities regarding the conduct of a corporate operation with an agricultural note6; "6" – other 25 Type of operation: "1" – crediting rights to securities; "2" – debiting rights to securities; "3" – transfer of rights to securities (increasing the number of rights to securities on the account); "4" – transfer of rights to securities (decreasing the number of rights to securities on the account) 26 Operation upon instructions of depositors / nominee holders, account managers of depositors/nominee holders: "1" – purchase and sale contract; "2" – exchange contract; "3" – gift contract; "4" – inheritance (succession); "5" – other 27 Operation upon instructions of depositors / nominee holders, account managers of depositors/nominee holders and/or operation on the basis of information received from the depository about the conclusion of transactions regarding securities outside organized capital markets, in compliance with the principle of "delivery versus payment": date of conclusion of the contract (date of making the transaction) 28 Operation upon instructions of depositors / nominee holders, account managers of depositors/nominee holders and/or operation on the basis of information received from the depository about the conclusion of transactions regarding securities outside organized capital markets, in compliance with the principle of "delivery versus payment": contract number (details of the transaction)

3
Continuation of Appendix 1

29 Operation upon instructions of depositors / nominee holders, account managers of depositors/nominee holders and/or operation on the basis of information received from the depository about the conclusion of transactions regarding securities outside organized capital markets, in compliance with the principle of "delivery versus payment": identification code of the legal entity in the Unified State Register of Enterprises and Organizations of Ukraine of the investment firm acting in the interests of the owner 30 Operation upon instructions of depositors / nominee holders, account managers of depositors/nominee holders and/or operation on the basis of information received from the depository about the conclusion of transactions regarding securities outside organized capital markets, in compliance with the principle of "delivery versus payment": name of the investment firm acting in the interests of the owner 31 Unconditional operation on the basis of: "1" – executive documents; "2" – certificate of right to inheritance; "3" – resolution of an authorized person of the Commission; "4" – other 32 Operations on the basis of information received from the depository about the conclusion of contracts on an organized capital market: identification code of the legal entity in the Unified State Register of Enterprises and Organizations of Ukraine of the operator of the organized capital market 33 Operations on the basis of information received from the depository about the conclusion of contracts on an organize

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