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Financial and capital market Commission Regulation No 165, Riga 2005 (December 23. Nr. 48. p.)
Nominal account holders of financial instruments in the financial instruments of the sort the accounting rules Issued pursuant to the financial and capital market Commission of law article 6, paragraph 1 of article 7, paragraph 1, first subparagraph, and article 17, paragraph 2, and on the financial instruments market law 93 seventh paragraph of article i. General questions 1. "nominal account holders of financial instruments in the financial instruments of the organized accounting rules" (hereinafter-the rules) are binding on the nominal account holders who provides investment services and additional services for investment in the Republic of Latvia, except Member States registered investment firms and credit institutions in Latvia which provides cross-border services.
2. the provisions relating to the keeping of financial instruments, which are posted AS "Latvian Central Depositary" (hereinafter – the LCD) and are included in the Republic of Latvia and other regulated markets.
3. These rules also apply to the keeping of such shares, which were released publicly traded to financial instruments market law into force, are not listed on the regulated market and with the financial and capital market Commission decision of publicly traded is not yet removed.
4. the rules determine the order in which the nominal holders of the accounts listed financial instruments and financial instruments transaction postings.
5. To provide a common financial instrument accounting principles and procedures for sorting in the Republic of Latvia with LCD posted financial instruments, in the development of these terms used in financial and capital market Commission agreed in the Council Regulation No 3 LCD "on the accounting of financial instruments and financial instruments execution of events" (URwww.omxgroup.com/riga).
II. terms used in rules 6. Nominal holder accounts, investment firm or a credit institution, which opened its nominal financial instruments account in the investment firm or the credit institution which is registered in the Republic of Latvia and providing their customers holding the LCD of financial instruments (hereinafter the account holder).
7. Fungible financial instruments – one and the same issuer released financial instruments with similar characteristics (nominal value, voting rights, the right of disposal, etc.).
8. other terms used in these rules and concept of the explanation corresponds to the law on the financial instruments market the term explanations and apply the concepts, as well as LCD rules used terms and concepts.
III. Financial instrument for keeping fundamentals 9. all operations with financial instruments, as well as records of financial instrument accounting records attest to the source documents.
10. Financial instruments the property rights registration, which is any operation that creates or changes property rights to financial instruments occurs when the source document is received by the financial instruments are booked in the acquiring of financial instruments financial instruments account. If the operation of nominal financial instruments will account to the account holder, the account holder shall provide a nominal financial instruments accounting of the beneficiary in the financial instruments account in my accounts on the same date on which the operation was posted to the account holder's nominal financial instrument account.
11. Using the double entry, the same number of financial instruments for the same transaction with financial instruments financial instruments in one account and the other financial instruments account credit. Postings in both financial instruments accounts shall be made at the same time.
12. Financial instruments the delivery against payment (delivery versus payment-DVP) in the case of simultaneous financial instruments and cash settlement are posted, each with cash settlement-related entry in the financial instruments account shall be made with the money in the account of the postings.
13. Financial instruments registration is carried out separately for each of the financial instruments of the kind.
14. The nominal holder of the account: 14.1 provides a range of financial instruments in certain financial instruments accounts: 14.1.1. customer property and holding financial instruments;
14.1.2. the property of the existing financial instruments;
14.2. some groups of financial instrument accounting: 14.2.1. customer property and holding financial instruments;
14.2.2. its existing financial instruments.
IV. Financial instrument for keeping 15. Nominal account holder to handle the accounts shall consist of a nominal account holder open account financial instruments to the account holder and at the same nominal account holder open the account of client financial instruments.
16. the accounting for financial instruments in accordance with the nominal account holder use approved long-term account plan, which is contained in the account list.
17. Count Unit financial instrument accounting system is one of the financial instruments that are not divisible.
18. The nominal account holder sort financial instruments accounting framework is at least an operation journal, the main book and balance sheet financial instruments.
19. Financial instrument for keeping the nominal holder accounts provide: 19.1. entry of financial instruments accounting documents and postings in the financial instruments account for each of the operations with financial instruments;
19.2. the opportunity every day to prepare the balance of financial instruments credit undebet accounts (balance sheet);
19.3. option for any period and on the State of any day to prepare the information on financial instruments account turnover and the balance for any kind of financial instruments and any nominal account holder to the customer;
19.4. the sort of financial instrument accounting documents only in electronic form, the image data to third parties in legible type, and if applicable, the statement for any period and on any kind of financial instruments, and of any nominal account holder's customers.
20. the operations journal, which sorts separately through the financial instruments of the kind set nominal account holder shall record all operations with financial instruments and noted that: 20.1 the, indicating entries record the time, made on the source document;
20.2. it captures each with financial instruments operations;
20.3. entries must be in chronological order;
20.4. entries must be posting date;
20.5. it can be broken down by type of operation;
20.6. the records shall include at least: 20.6.1. operation number;
20.6.3. operations the name and/or the code assigned to the relevant operation;
20.6.4. the operation of the financial instrument ISIN code;
20.6.5. operations involving financial instruments;
20.6.6. account from which financial instruments are written (a debit);
20.6.7. account where the financial instruments are credited (credit account).
21. Financial instruments the main book, a record of all financial instruments accounts that the accounting of the nominal account holder.
21.1. the main book, the sort that: 21.1.1. entries in the main book is based on the entries in the record book;
21.1.2. each account under the financial instruments constitute separate accounts for each account the fungible financial instruments posted package (hereinafter accounting records).
21.2. the accounting registers: 21.2.1. indicate the quantity of financial instruments in the financial instruments account in the beginning of each period;
21.2.2. captures each with financial instruments operations during the period, including: 220.127.116.11. the operation number, the date of the operation, 18.104.22.168.22.214.171.124. operations the name and/or the code assigned to the relevant operation, the operation involved 126.96.36.199. financial instrument ISIN code 188.8.131.52. financial instruments involved in the operation, a quantity of 184.108.40.206. account from which financial instruments are written (debit account), 220.127.116.11. account where the financial instruments are credited (credit account);
21.2.3. all operations with financial instruments listed chronologically;
21.2.4. presented at the end of the period the amount of the financial instruments accounts;
21.2.5. financial instrument quantity debit accounts total is equal to the quantity of financial instruments credit accounts.
22. The nominal account holder shall ensure the keeping of financial instruments in the balance sheet and financial instruments reflect the debit and credit accounts. Preparing the balance sheet financial instruments, the nominal account holder that: 22.1. bring the number of financial instruments, debit and credit accounts in the accounts;
22.2. it always reflects the balance between debit and credit accounts (financial instrument for the number of debit accounts must match the total number of credit accounts);
22.3. to prepare at the end of each day;
22.4. to every kind of financial instrument for a set of prepared separately;
22.5. the owner for each category of financial instrument (customer owned and maintained the existing financial instruments, the nominal account holder's own financial instruments owned) prepared separately.
Financial and capital market Commission President When the U.
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