Financial and capital market Commission, the provisions of regulations no 236 in Riga 17 2013. October (financial and capital market Commission Council meeting Protocol No 40 10. p.)
The amendments to the "banking, investment brokerage firm and investment management company of the annual accounts and the consolidated annual report rules ' Issued in accordance with the law of credit institutions, 76 and 79 75. Article, financial instruments market law 114. and article 115 and investment management company law article 75.1 of the first and the third to draw financial and capital market Commission of 24 February 2006 legislative regulations No. 46" Bank investment brokerage company and investment management company of the annual accounts and the consolidated annual report for the preparation of the rules "(hereinafter-the rules) the following amendments: 1. provisions of title be expressed as follows:" the supervision of credit institutions, investment firms and investment management company of the annual accounts and the consolidated annual report of the legislative provisions ". 2. To make provision for the picking grounds by the following: "Issued in accordance with the law of credit institutions, 76 and 79 75. Article, financial instruments market law 114. and article 115 and investment management company law article 75.1 of the first and the third." 3. Replace rule 1. and in paragraph 11 the word "bank" with the words "credit institutions '. 4. Add a new paragraph 4.7 as follows: "4.7. information about previous comparative period." 5. Make 16.2. the second sentence of subparagraph by the following: "a credit institution within the meaning of these provisions comply with the European Parliament and of the Council of 26 June 2013 Regulation (EU) no 575/2013 for the prudenciālaj requirements for credit institutions and investment firms, and amending Regulation (EC) No 648/2012 (hereinafter Regulation No 575/2013) article 4, paragraph 1, subparagraph 1." 6. To make the first sentence of paragraph 56, as follows: "the assets, liabilities and off-balance-sheet items in foreign currency is revalued the currency in Latvia in accordance with the accounting used in the accounts in foreign exchange rates on the last day of the year." 7. paragraph 84 of the following expression: "84. Capital adequacy of the presentation of the capital adequacy calculation carried out in accordance with Regulation No 575/2013 in the third section, the summary." 8. Supplement with 84.1 point as follows: "return on Assets, a credit institution 84.1 and investment brokerage company, for which a binding regulation no 575/2013 requirements, presented to the return on assets ratio, which is calculated as the profit/loss (after tax) as against the average balances asset." 9. Supplement with 53.5 points as follows: 53.5 "disclosures by country credit institution and investment brokerage company, for which a binding regulation no 575/2013 requirements, in summary form and by each Member State and by each foreign country in which it does business, provide the following information: 86.11. credit or its affiliates and investment brokerage firms or the name of the branch activity and geographical location; 86.12. turnover; 86.13. the number of employees in full-time equivalent units; 86.14. profit/loss before income tax amount calculated; 86.15. income tax; 86.16. subsidies received from the national public sector. " 10. Supplement with 96.2, 96.3, 59.9 and 96.5 points as follows: "the amendments to the rules of 96.2 16.2., 56 and 84 paragraph. shall enter into force on January 1, 2014, and is applicable to the bank in preparing the annual report and the consolidated annual report for the reporting period that begins on or after that date. rule 84.1 96.3 points shall enter into force on January 1, 2014, and is applicable to the credit institution and investment company to preparing the annual accounts and the consolidated annual report for the reporting period that begins on or after that date. rule 86.1 59.9 points shall enter into force on January 1, 2014, and is applicable to the credit institution and investment company to preparing the annual accounts and the consolidated annual report for the reporting period that begins on or after that date, with the exception of the provisions, and 86.11.86.12.86.13. the information referred to in the paragraph, which for the first time to the public until July 1, 2014. 96.5 global systemic significant credit institutions and investment firms, 86.14. provisions and 86.15 86.16. information referred to in paragraph 1, subject to the conditions of confidentiality, shall be submitted to the European Commission by July 1, 2014. " 11. Add to the informative reference to directives of the European Union with 5. subparagraph by the following: "(5)) of the European Parliament and of the Council of 26 June 2013 Directive 2013/36/EU on access to credit and the credit institutions and investment firms for the monitoring of the prudenciāl, amending Directive 2002/87/EC and repealing Directive 2006/48/EC and 2006/49/EC. ' Financial and capital market Commission Vice Chairman p. Bird