The Securities Reporting Rules

Original Language Title: Vērtspapīru pārskatu sagatavošanas noteikumi

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The Bank of Latvia Regulation No 136 in Riga 2014 May 16 securities reporting rules Issued in accordance with the law "on banking" 39. the second paragraph of article i. General questions 1. determines the order in which the credit institution registered in the Republic of Latvia, the country registered a branch of a credit institution registered in the Republic of Latvia (hereinafter credit institution), and the provisions referred to in paragraph 6, an investment brokerage company (hereinafter investment brokerage company) shall prepare and submit to the Latvian Bank securities accounts (hereinafter reports) as well as the submission of the report. 2. the terms used in the rules conform to the rules of the Bank of Latvia, which determines the monetary financial institutions ' balance-sheet of the month "preparation and submission procedures of the European Parliament and of the Council of 21 may 2013 Regulation (EU) No 549/2013 for the European system of national and regional accounts in the European Union in explanation of these terms. 3. the information provided in the reports required for the balance of payments and international investment position statistics, financial accounts statistics, securities holdings statistics, statistics of investment funds and other financial intermediaries statistics according to international standards and the European Union, t.sk. The European Central bank, the requirements of the law. 4. the information provided in the reports the Bank of Latvia can pass the law "on banking" article 40, second paragraph, the said authorities, pursuant to the said requirements laid down in the law.
II. report preparation and submission procedures and deadlines of submission 5. Credit institutions shall draw up and submit to the Bank of Latvia by the fifth working day after the end of the reference month following reports: 5.1 "ISIN code of securities with the monthly review" (annex 1); 5.2. the "ISIN code of securities without the monthly review" (annex 2); 5.3. "equity owned by the monthly report (according to the balance sheet of the monetary financial institutions ' balance-sheet of the month" 270000. position) "(annex 3). 6. investment brokerage company, which, in accordance with the laws of the Republic of Latvia in the Republic of Latvia is entitled to provide investment services and which has received the license for holding financial instruments (investment requirement), prepare and submit to the Bank of Latvia by the fifth working day after the end of the reference month following reports: 6.1 "ISIN code of securities with the monthly review" (annex 1); 6.2. "ISIN code of securities without the monthly review" (annex 2). 7. the credit institutions ' securities code ISIN monthly report "and" ISIN code of securities without the monthly report ' own specified existing securities position (column "total carrying amount (in euro)") corresponds to the total monetary financial institutions ' balance-sheet of the month "250,000., and heading 225300 260000 total. 8. the reports shall be submitted to the Bank of Latvia in electronic form in accordance with the provisions of the Bank of Latvia governing the electronic exchange of information with the Bank of Latvia.
III. Securities with an ISIN code "monthly report" 9. filling order "with the securities code ISIN in" monthly report displays information about those indicated under assets in the balance sheet, as well as the financial instruments account, t.sk. credit institutions or investment firms, existing customer securities accounts on the last day of the month for which the national numbering Agency Association member or the Governor assigned by the international securities identification number (International Securities Identification Number ISIN code; hereinafter) in accordance with the international standard ISO 6166 "ISIN code". 10. Credit report does not show the securities that support participation in associated or related company.
IV. "the securities without the ISIN code of the" monthly report of 11 filling order. "the securities without the ISIN code of the month" in the report presented information on those reported under assets in the balance sheet, as well as the financial instruments account, t.sk. credit institutions or investment firms, existing customer securities in reviewed the last date for which information is not included in the "securities with ISIN codes monthly report '. 12. Credit report does not show the securities that support participation in associated or related company.
V. "owned equity monthly report (according to the balance sheet of the monetary financial institutions ' balance-sheet of the month" 270000. position) "13." filling order owned equity monthly report (according to the balance sheet of the monetary financial institutions ' balance-sheet of the month "270000. position)" credit institution presented information about the securities that support participation in related and affiliated societies, the last date of the reference month. 14. the report heading "total carrying amount (in euro)" meet "monetary financial institutions of the monthly balance report 270000." position.
Vi. Review of the procedure for filling the positions 15. Under the heading "ISIN code" presented the 12 character code securities in accordance with the international standard ISO 6166 "ISIN code" assigned by the Association of national numbering agencies or members of the trustee. 16. Under the heading "ID code" presented the international securities or accounting system in the unique identification code (not longer than 20 characters). 17. Under the heading "ISIN/ID code" shows the security code, ISIN ISIN code or, if not available, the identification code, in accordance with paragraph 16 of these terms. 18. Under the heading "the issuer's country code is" presented to the security of residence of the issuer country code in accordance with the international standard ISO 3166 "countries and their territorial breakdown unit name code". If the issuer is an international organization, presented a two-digit code according to the code list of international organisations (see. The Latvian Bank internet site (www.bank.lv) the "links" menu). If the issuer of the emissions made by other companies, produce emissions of leverage in the beneficiary's country of residence code. 19. Under the heading "sector of the issuer code" presented the following issuer's sector code (if the issuer of the emissions made by other companies, produce emissions inspected of leverage in the sector code for investment funds and alternative investment fund, t.sk. money market funds and pension funds, securities issued by the issuer sector affiliation is determined by fund type): 19.1. non-financial corporations-code "SK11"; 19.2. the NCBs – code "SK121"; 19.3. monetary financial authorities, except for money market funds – code "SK122"; 19.4. money market funds – code "SK123"; 19.5. investment funds except money market funds and alternative investment funds – the code "SK124"; 12.2. other financial intermediaries, except insurance corporations and pension funds, the code "SK125"; 19.7. the financial palīgsabiedrīb, the code "SK126"; 19.8. piesaistošaj financial institutions and money lenders-code "SK127"; 12.4. the insurance companies-code "SK128"; 19.10. pension funds – the code "SK129"; 19.11. central Governments – the code "SK1311"; 19.12.-State Government Code "SK1312"; 19.13. local governments – the code "SK1313"; 19.14. the Social Security Fund, the code "SK1314"; 19.15. households-code "SK14"; 19.16. household represent nonprofit organizations – the code "SK15". 20. Under the heading "Issuer name" show full name of the issuer of the securities. If the issuer of the emissions made by other companies, produce emissions of leverage in the name of the beneficiary. 21. Under the heading "issue date" shows the date on which the securities issued. If done papildemisij, presented the original issue date. 22. Under the heading "deletion date" shows the maturity of debt securities. 23. Under the heading "code" of the Instrument displays the following security code: 23.1. short-term debt securities-code "AF31"; 23.2. long-term debt securities-code "AF32"; 23.3. quoted shares-code "AF511"; 23.4. unquoted shares – the code "AF512"; 14.6. other equity securities, the code "AF519"; 14.7. money market fund investment certificates – the code "AF521"; 23.7. investment funds except money market funds and alternative investment fund units-code "AF522". 24. Under the heading "currency code" presentation of securities, currency code according to international standard ISO 4217, "codes for currencies and resources". 25. Under the heading "total nominal value" shows the individual account holder of debt securities in the total nominal value of the holdings in the currency of the issue. 26. Under the heading "coupon rate (%)" presented debt securities coupon rate as a percentage of the last review date. 27. Under the heading "owner's country code is" presented to the securities owner's country of residence code in accordance with the international standard ISO 3166 "countries and their territorial breakdown unit name code": 27.1. customer securities held on behalf of the customer is presented the residence country code; 27.2. basic financial instruments account in securities, which are not possible to show that the securities belong to, displays the nominal financial instruments account holder's country of residence code; 27.3. reverse repo securities from the counterparty presented the residence country code. 28. Under the heading "owner sector" presented by its owner, whose country of residence code specified under the heading "Owner", the country code sector code in accordance with the provisions of paragraph 19.16 19.1.-. Investment funds and alternative investment fund, t.sk. money market funds and pension funds, the portfolio contained securities belonging to the owner of the sector is determined by the type of Fund. 29. Under the heading "Owner identification code" presented by the owner or the nominal holder of the financial instrument account-resident-identification code: 29.1. monetary financial institutions – the relevant monetary financial institutions according to the "code of the Republic of Latvia to the list of monetary financial institutions", which is maintained and published by the Bank of Latvia; 29.2. the investment brokerage firms, investment management firms, insurance companies and pension funds, the relevant registration number of the Republic of Latvia enterprise register in the commercial register; 29.3. investment funds except money market funds and alternative investment funds, the relevant code under the "Latvian investment funds and alternative investment funds list" which is maintained and published by the Bank of Latvia. 30. Under the heading "portfolio" exhibit: 30.1. credit securities owned by the following code: 30.1.1. held for trading securities – code "MMTR"; 30.1.2. available for sale securities-code "MMPP"; 30.1.3. held-to-maturity securities-code "MMTB"; 30.1.4. fair value measured reflection of securities income statement-code "MMPV"; 30.1.5. with credit and debt-related securities, the code "MMKR"; 30.1.6. non-marketable debt securities, which are not included in the "monthly balance report" heading, 250000-code "MMN"; 30.2. the pension funds hold securities following code: 30.2.1. pension fund-owned securities-code "MMPF"; 30.2.2. pension plan on behalf of the securities held-code "MMPL"; 30.3. the State funded pension scheme management existing securities-code "MMVF". 31. Under the heading "additional information" presented to the transaction or through a representative code: 31.1. repo deals involving securities, ""; MM13 31.2. reverse repo transactions involved (for) securities ' MM14 "; 31.3. basic financial instrument existing securities accounts – "MM50"; 19.5. involved in the repo and rated financial instrument existing securities accounts – "MM53"; 31.5. reverse repo transactions involved (for) rated financial instruments accounts existing securities-"MM54". 32. Under the heading "total carrying amount (in euro)" presented at the individual account holder of securities holdings in the carrying amount of euro to two decimal places (where the carrying amount is negative, it shall be indicated with "-" sign). Foreign currency denominated securities translated into euro in accordance with the accounting used in foreign exchange rate on the last day of the reporting period. This heading displays the totals under the heading "checksum". 33. Under the heading "number of" individual owner's account presented in the capital securities and the number of units. 34. Under the heading "NACE code of the issuer ' issuer presented a four-digit code according to the European Parliament and of the Council of 20 December 2006, Regulation (EC) No 1893/2006 establishing the NACE Rev. 2. statistical classification of economic activities, as well as amending Council Regulation (EEC) No 3037/90 and certain EC regulations on specific statistical domains established the statistical classification of economic activities. 35. Under the heading "participation rate (%)" shows the extent of the participation percentage of the share capital. 36. Under the heading "total issued amount" displays the total amount of securities issued by emission of currency. 37. Under the heading "the issuer's equity" presented in the issuer's equity (the difference between assets and liabilities) amount of emissions. If such data are not available for the current report period, presented in the current report of the information available at the time. 38. Under the heading "the issuer's profit or loss for the financial year" presented in the issuer's profit or loss (losses are presented with the "-" sign) from the period from the beginning of the financial year to date, emissions reporting currency. If such data are not available for the current report period, presented in the current report of the information available at the time. 39. Under the heading "registration number" of the issuer of the issuer, which are presented under the heading "the issuer's country code is" show code "EN", the registration number of the Republic of Latvia enterprise register in the commercial register.
VII. Closing questions 40. Be declared unenforceable by the Bank of Latvia on 11 July 2013 rules no. 116 "securities reporting rules" (Latvian journal, 13, Nr. 152). 41. Reports on the situation in 2014 at the end of November the Latvian Bank by 2014 submitted 5 December, and they apply to the Bank of Latvia on 11 July 2013 rules no. 116 "securities reporting rules". 42. the rules shall enter into force in 2014 on 1 December. The Bank of Latvia President i. Rimšēvič in annex 1 the Bank of Latvia 16 may 2014 regulations No 136 of the securities code ISIN VSPARK 27002080 with a monthly report 20 _____. year _____ ____ ____ ____ ____ credit institution or investment firm or credit institution code name investment brokerage company registration number no PO box The ISIN code of the issuer the issuer country code sector code Instr file code currency code total nominal-value Special-a little Special country code-the code of the Specific sector of nothing-nothing-the code identifi cation worth-paper portfolio type Extra-information the total book value of (euro) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 checksum x Artist submission date (first name, last name, e-mail address, phone number), the President of the Bank of Latvia i. Rimšēvič in annex 2 of the Bank of Latvia 16 may 2014 rules No. VSPARK 27002081 136 ISIN code of securities without the monthly report 20 _____. year _____ ____ ____ ____ ____ credit institution or investment firm or credit institution code name investment brokerage company registration number no PO box The ID code of the issuer the issuer's name Issuer country code sector code issuer NACE code emission date maturity date of the Instrument code currency code 1 2 3 4 5 6 7 8 9 10 total face value of the coupon rate (%) owner's country code sector code of the owner of the owner-the identification code of the portfolio the way more common book value (euro) 11 12 13 14 15 16 17 18 19 checksum x artist (name date of submission first name, last name; e-mail address; phone number) by the Bank of Latvia President i. Rimšēvič in annex 3 of the Bank of Latvia 16 may 2014 regulations No 136 VSPARK 27002082 owned equity monthly report (according to the balance sheet of the monetary financial institutions ' balance-sheet of the month "270000. position) 20 _____. year _____ ____ ____ ____ ____ credit institution or investment firm or credit institution code name investment brokerage company registration number no PO box ISIN code/ID of the issuer the issuer's name Issuer country code sector code Instrument code currency code 1 2 3 4 5 6 7 of Participation (%) The total carrying amount (eur) number of the issuer's NACE code total amount emitted by the issuer of the issuer's equity profit or loss for the financial year of the issuer's registration number checksum 8 9 10 11 12 13 14 15 x x x x x Artist submission date (first name, last name, e-mail address, phone number), the President of the Bank of Latvia is Rimšēvič.

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