Financial and capital market Commission, the provisions of regulations no 289 in Riga 2014 on December 5 (financial and capital market Commission Council meeting Protocol No 44 5. p.) The amendments to the "license by credit institutions and credit unions for the activity of issuing individual credit institutions and credit unions regulatory authorisation transaction, document harmonization and reporting regulations regulations issued pursuant to the financial and capital market Commission of the law article 7, first paragraph, point 1, article 13 of the law of credit institutions, the fourth part of the third subparagraph of article 50 and articles 57 1.1 part, credit unions Act, article 9, first subparagraph, and article 11 of the first and the second part to make financial and capital market Commission of 25 September 2009, the regulations Regulation No 112 "license credit institutions and credit unions for the activity of issuing individual credit institutions and credit unions regulatory authorisation transaction, document harmonization and regulatory arrangements for the provision of information" (hereinafter-the rules) the following amendments: 1. Express provisions picking grounds by the following: "issued in accordance with the financial and capital market Commission of the law article 7, first paragraph, point 1, article 13 of the law of credit institutions, the fourth part of the third subparagraph of article 50 and article 57 Part 1.1 Credit Unions Act, article 9, first subparagraph, and article 11 of the first and the second part ". 2. Express 2.4. subparagraph by the following: ' 2.4. a credit institution shall be coordinated with the Commission, dividends (including extraordinary dividends) the cost if the report given by a sworn auditor or certified auditor company (hereinafter – the sworn auditor), which examined the financial statements, are notes; ". 3. To supplement the provisions and paragraph 2.4.2 2.4.1 follows: 2.4.1 "credit institution shall notify the Commission of its intention to pay dividends (including extraordinary dividends); 2.4.2 credit unions shall notify the Commission of its intention to pay dividends; ". 4. To supplement the provisions of the following paragraph VIII1: "VIII. 1 credit notice of intention to pay dividends (including extraordinary dividends) 29.1 credit institution, announcing the intention to pay dividends, the application shall be submitted to the Commission, specifying the expected dividend, which shall be accompanied by the following documents: 29.11. credit institutions annual report together with the sworn auditor's report on the annual accounts of credit institutions; 29.12. additional information necessary to enable the Commission to assess the cost of the result or dividend the credit institution will be able in the future to comply with the law of credit institutions and directly applicable European Union legislation and restrictions in certain indicators. 29.2 the credit institution, the notice of intent to pay extraordinary dividends, the application shall be submitted to the Commission, specifying the expected dividend, which shall be accompanied by the following documents: 29.21. interim financial statements for the period for which the dividends is set, if an emergency from the beginning of the year the dividend fixing date of emergency has gone less than six months; 29.22. interim financial statements for the period for which the dividends are set out in the emergency, along with a sworn auditor's report on the interim financial report of the credit institution, if from the beginning of the year the dividend fixing date of emergency has passed six months or more; 23. additional information necessary to enable the Commission to assess the cost of the result or dividend the credit institution will be able in the future to comply with the law of credit institutions and directly applicable European Union legislation and restrictions in certain indicators. rule 29.2 29.3 points in these interim financial statements are prepared according to the annual report of the regulatory legislative requirements or international accounting standards 34. requirements. " 5. Put the following in part IX: "IX. Credit dividend (including extraordinary dividends) paid, if sworn auditor's report is with the notes 30. to credit institution received permission to pay dividends (including extraordinary dividends) if sworn auditor's report on financial statements with notes or sworn auditor refused to give an opinion or provided a negative opinion, the credit institution shall submit an application to the Commission, specifying the expected dividends (including extraordinary dividends) and explaining the sworn auditor notes , refusal to supply an opinion or negative opinion provided. " 6. To supplement the provisions of the following paragraph IX1: "IX. 1 credit unions notice of intention to pay a dividend of 18.7 credit unions, announced the intention to pay dividends, the application shall be submitted to the Commission, specifying the expected dividend, which shall be accompanied by the following documents: 30.11. credit unions annual report together with the credit unions or of the Audit Commission of the credit unions Act article 23, second paragraph, in the case referred to in the auditor's report on the chartered credit unions annual report; 30.12. additional information necessary to enable the Commission to assess the cost of the resulting dividends or credit unions will be able to meet future capital requirements and exposure limits. " 7. Add to 50 decimal digit "26." with numbers ", and" decimal digit 29.2 29.1 "30." with the number "30.1". Financial and capital market Commission President k. Zakuli States