“Approved”
State Securities Committee
of the Republic of Azerbaijan
Resolution № 17-q
“03” February 2016
Chairman
_______________
R. Aslanlı

Regulations on compiling and submission of investment company reports

1. General provisions

1.1. These Regulations have been developed in accordance with Article 34.4 of the Law of the Republic of Azerbaijan on Securities Market and determine requirements on reports submitted to the State Securities Committee of the Republic of Azerbaijan (hereinafter – the Committee) by an investment company, as well as the order of their delivery to the Committee.
1.2. Items 6 and 7 herein do not apply to margin trading with changes in the price, profitability, exchange rate differences of underlying assets.

2. Reports submitted by an investment company

2.1. An investment company submits periodic reports (report on capital requirement, financial statements, report on customer accounts), reports on its services (operations) and monthly, quarterly, semiannual and annual reports on operations related to its activities to the Committee.
2.2. The report on capital requirements submitted by an investment company shall include the following:
2.2.1. investment company's trading book report (Annex № 1);
2.2.2. report on capital adequacy (Annex № 2);
2.2.3. report on credit risk (Annex № 3);
2.2.4. report on market risk (Annex № 4);
2.2.5. report on operational risk (Annex № 5);
2.2.6. report on concentration risk (Annex № 6).
2.3. Investment companies that provide the following services submit monthly reports on capital requirements:
2.3.1. transactions with securities or derivatives at its own expense as a member of the central depository and stock exchange;
2.3.2. placement and underwriting of securities with commitment;
2.3.3. margin trade.
2.4. An investment company shall submit monthly reports specified herein to the Committee within 15 (fifteen) calendar days after the end of the calendar month.
2.5. Irrespective of the services they provide, investment companies are required to submit quarterly reports on capital requirements, on customer accounts (Annex № 7), reports on its services (operations) and financial statements.
2.6. An investment company should submit quarterly reports specified in Item 2.5 herein to the Committee within 20 (twenty) calendar days after the end of each quarter.
2.7. Irrespective of the services provided, the investment company should submit to the Committee the reports specified in Item 2.2 herein within 30 (thirty) calendar days after preparation of the results of each 6 (six) months from the beginning of the financial year.
2.8. The investment company shall submit an annual report defined by Article 61.12 of the Law of the Republic of Azerbaijan on Securities Market (attaching with the financial statements approved by an external auditor and relevant documents reflecting the opinion of the external auditor), and Item 3 herein. The annual report should be prepared based on the results of each completed calendar year, approved by the annual general meeting of shareholders of the investment company and submitted to the Committee within the first 6 (six) months of the following year.

3. Report on services (operations) provided by an investment company

3.1. Reports on services (operations) provided by the investment company should include the following:
3.1.1. name of the investment service;
3.1.2. the number of customers per investment service (operations);
3.1.3. the number of customer orders per investment service (operations);
3.1.4. the number of executed customer orders per investment service (operations);
3.1.5. the number of non-executed customer orders per investment service (operation) and reasons for refusal;
3.1.6. total amount of transactions with securities or derivatives over the period;
3.1.7. type of currency in which the transaction is conducted (indicating the transaction per currency separately);
3.1.8. total amount of service fees;
3.1.9. information on information technologies related to services (operations).
3.2. In case of any changes in the report specified in sub-item 3.1.9 herein, the investment company should submit a report to the Committee within 3 (three) working days.
3.3. Investment companies submit to the Committee a summary of the report on services (operations) specified in Item 3 herein, separately for each branch (if any).
3.4. An investment company submits a report on margin trading (Annex № 8) to the Committee within 3 (three) business days after the date of margin trading in securities.

4. Procedure for submission of reports

4.1. The investment company submits the reports specified herein to the Committee in electronic or paper form.
4.2. Pages of the report submitted by the investment company should be numbered, filed, signed by the head of the executive body and the chief accountant and stamped. The signatories of the report are responsible for completeness and accuracy of the information included in the report in accordance with the laws of the Republic of Azerbaijan.
4.3. The investment company submitting the electronic report should inform the Committee on the number and type of the electronic signature certificate, as well as the name and identification number of the issuing authority.
4.4. If deficiencies are found in submitted reports, the Committee requests in writing to eliminate such deficiencies within 15 (fifteen) working days from the date of submission. The investment company should re-submit the report making corrections in the report after the request made by the Committee within 10 (ten) working days.
4.5. Accounting principles applicable to recognition methods and measurement criteria for securities and derivatives contained in annual financial statements (depending on whether the investment company approves the items at the transaction or settlement date) should be disclosed.

5. Rules for compiling reports

5.1. The investment company makes notes on the following positions in the ‘Investment company's trading book report’:
5.1.1. in Column 1 ‘Type of security’;
5.1.2. in Column 2 ‘number of securities’;
5.1.3. in Column 3 ‘Issuer’;
5.1.4. in Colum 4 ‘State registration number of securities’;
5.1.5. in Column 5 ‘Face value of securities’;
5.1.6. in Column 6 ‘Long position (AZN)’;
5.1.7. in Column 7 ‘Short position (AZN)’;
5.1.8. in Column 8 ‘Remaining maturity (on debt instruments)’;
5.1.9. in Column 9 ‘number of coupons (on debt instruments)’.
5.2. The investment company compiles the ‘Capital adequacy report’ (Annex № 2) in the following order:
5.2.1. in the ‘aggregate capital’ row – difference between ‘total Tier I and Tier II capital’ and ‘Total deductions from Tier I and Tier II capital’;
5.2.2. in the ‘Tier I capital’ row – ‘Ordinary shares paid’, ‘Capital surplus’, ‘Retained earnings (losses)’ and total of ‘Capital reserves’;
5.2.3. in the ‘Ordinary shares paid’ row – face value of paid ordinary shares that form investment company’s share capital;
5.2.4. in the ‘Capital surplus’ row – funds earned during placement of ordinary shares in the amount of difference between their sale and nominal values;
5.2.5. in the ‘Retained earnings (losses)’ row – retained earnings or losses of previous years recorded in the balance sheet and based on the audited annual financial statements. Profit is indicated as positive and loss as negative;
5.2.6. in the ‘Capital reserves’ row – amount of funds available in reserves (funds) created at the expense of targeted payments of investment company’s shareholders;
5.2.7. in the ‘Deductions from Tier I’ row – ‘Ordinary shares recovered’, ‘Intangible assets’ and ‘Loss of current financial year or interim loss’;
5.2.8. in the ‘Ordinary shares recovered’ row – face value of ordinary shares recovered by the investment company, but not withdrawn from circulation;
5.2.9. in the ‘Intangible assets’ row – total value of non-current assets (intangible assets) that have no physical basis, but create value on the basis of privileges and rights of the entrepreneur (special agreements, licenses, patents, trademarks, privileges, etc.);
5.2.10. in ‘Loss of current financial year or interim loss’ row – the amount of loss based on the profit and loss statement for the reported period is marked with a positive sign;
5.2.11. in the ‘Tier II Capital’ row – total ‘Profit for the current financial year’, ‘Subordinated debt liabilities issued for at least 5 years’, ‘Revaluation reserves’, ‘Special reserves’;
5.2.12. In the ‘Profit of the current year’ row – amount of the profit based upon the profit and loss report as of the current reported period;
5.2.13. In the ‘Subordinated debt liabilities issued at least for 5 years’ – total amount of liabilities paid on the due date according to the terms of issue, not secured by collateral, not recovered at the request of the owner, that do not give the right to declare the organization bankrupt or liquidate it in case of non-payment of this obligation (interest or principal debt) prematurely, liabilities to be paid after the creditors' claim has been paid in full in case of liquidation of the organization;
5.2.14. In the ‘Revaluation reserves’ – total of 80% of unrealized revaluation reserves for fair value-adjusted shares, 80% of unrealized cumulative income from revaluation of own real estate valued at fair value and 80% of unrealized cumulative income of the investment revalued at fair value (except for real estate and shares available for sale);
5.2.15. in the ‘Special reserves’ row – total funds from ‘long-term non-financial assets’ and ‘long-term financial assets’;
5.2.16. in the ‘From long-term non-financial assets’ row – when real estate investments are valued on a fair value basis total amount of changes in the balance sheet as a result of an increase in their value;
5.2.17. in the ‘From long-term financial investments’ row – when valuation of securities or derivatives is carried out on a fair value basis total amount of changes in the balance sheet as a result of an increase in their value;
5.2.18. in the ‘Total Tier I and Tier II capital’ – sum of ‘Tier I Capital’ and ‘Tier II Capital’;
5.2.19. in the ‘Deductions from Tier I and Tier II Capital’ row – total Deductions from Tier I Capital’, ‘Net investments to capital of other investment companies’ (if the participation share is over 10%), ‘Net investments to capital of other financial institutions that are not investment companies and legal entities listed in the stock exchange (if the participation share is over 10%)’ and ‘Investments to insurance and reinsurance liabilities, pension funds and securities or derivative financial instruments of insurance holdings’;
5.2.20. the ‘Net investments to capital of other investment companies (if the participation share is over 10%)’ row – amount of investments by the investment company submitting the report, the share of which is more than 10% in the authorized capital of another investment company;
5.2.21. ‘Net investments to capital of other financial institutions that are not investment companies and legal entities listed in the stock exchange (if the participation share is over 10%)’ row – amount of investments by the investment company submitting the report with a share of more than 10% in the capital of other non-investment financial institutions and legal entities listed on the stock exchange;
5.2.22. the ‘Investments to insurance and reinsurance liabilities, pension funds and securities or derivative financial instruments of insurance holdings’ row – amount of investments in insurance and reinsurance liabilities, pension funds and securities or derivatives of insurance holdings by the investment company submitting the report;
5.2.23. the ‘Total capital requirement’ row – total capital requirements estimated on ‘Credit risk’, ‘Market risk’, ‘Operational risk’, ‘Settlement and counteragent risk’ and ‘Concentration risk’;
5.2.24. the ‘Capital adequacy’ row – difference between ‘Aggregate capital’ and ‘Total capital requirement’;
5.2.25. the ‘Financial assets (remaining payment period up to 30 days)’ row – face value of cash funds, shares, as well as securities, corporate bonds and CBA notes with remaining payment period up to 30 days;
5.2.26. the ‘Liabilities (remaining payment period up to 30 days)’ row – face value of all liabilities to be paid within 30 days;
5.2.27. the ‘Category I liquidity ratio’ row – ratio of ‘Financial assets (remaining payment period up to 30 days)’ to ‘Liabilities (remaining payment period up to 30 days)’;
5.2.28. the ‘Financial assets (remaining payment period up to 180 days)’ – face value of cash funds, shares, as well as securities, corporate bonds and CBA notes with remaining payment period up to 180 days;
5.2.29. the ‘Liabilities (remaining payment period up to 180 days)’ row – face value of all liabilities to be paid within 180 days;
5.2.30. the ‘Category II liquidity ratio’ row – ratio of ‘Financial assets (remaining payment period up to 180 days)’ to ‘Liabilities (remaining payment period up to 180 days)’.
5.3. An investment company includes the following positions to the ‘Report on credit risk’ (Annex № 3):
5.3.1. Column 1 ‘Financial risk exposure/counterparty class’;
5.3.2. Column 2 ‘Transaction amount’;
5.3.3. Column 3 ‘Country of counterparty’;
5.3.4. Column 4 ‘Remaining payment period of risk’;
5.3.5. Column 5 ‘External credit assessment of financial risk exposure/counterparty/ issuer’;
5.3.6. Column 6 ‘External credit appraisal and rating organization’;
5.3.7. Column 7 ‘Risk weight’;
5.3.8. Column 8 ‘External credit assessment of the central government’;
5.3.9. Column 9 ‘External credit appraisal and rating organization’;
5.3.10. Column 10 ‘Risk weight’;
5.3.11. Column 11 ‘Capital requirement for credit risk’.
5.4. An investment company includes the following positions to the ‘Market risk: Report on foreign exchange risk’ (Annex № 4):
5.4.1. Column 1 ‘Exposure to financial risk’;
5.4.2. Column 2 ‘Position long/short’;
5.4.3. Column 3 ‘Fair value (foreign currency)’;
5.4.4. Column 4 ‘Foreign currency’;
5.4.5. Column 5 ‘Exchange rate’;
5.4.6. Column 6 ‘Fair value in AZN’;
5.4.7. ‘Net positions in special currencies’ includes the following positions:
5.4.7.1. Column 1 ‘Currency’;
5.4.7.2. Column 2 ‘Net position (long/short)’;
5.4.7.3. Column 3 ‘Fair value on net position (in foreign currency)’;
5.4.7.4. Column 4 ‘Fair value on net position in AZN’;
5.4.8. The ‘Total net position’ row – total of ‘Fair value on net position in AZN’.
5.5. An investment company includes the following positions to the ‘Report on operating risk’ (Annex № 5):
5.5.1. Row 1 – ‘Main operating income’ of last three completed financial years;
5.5.2. Row 2 – ‘Commission expenses and service fees‘ for last three completed financial years (-)”;
5.5.3. Row 3 – ‘Other operating income’ of last three completed financial years;
5.5.4. Row 4 – ‘Gains or losses from available for sale securities or derivatives’ for last three completed financial years;
5.5.5. Row 5 – ‘Dividend income on securities or derivative financial instruments included in the trading book’ for last three completed financial years;
5.5.6. Row 6 – ‘Financial profit’ for last three completed financial years;
5.5.7. Row 7 – ‘Financial expenses (-)’;
5.5.8. ‘Total profit’ is the difference between the sum of ‘Main operating income’, ‘Other operating income’, ‘Gains or losses from available for sale securities or derivatives’, ‘Dividend income on securities or derivative financial instruments included in the trading book’ and ‘Financial profit’; and ‘Commission expenses and service charges (-)’ and ‘Financial expenses (-)’;
5.5.9. Row 9 – ‘Capital requirement on operational risk’.
5.6. An investment company includes the following positions to the ‘Report on concentration risk’ (Annex № 6):
5.6.1. Column 1 ‘Exposure to financial risk’;
5.6.2. Column 2 ‘Value’;
5.6.3. Column 3 ‘Credit risk category’;
5.6.4. Column 4 ‘Group risk’;
5.6.5. Column 5 ‘The part where concentration exceeds risk limit’;
5.6.6. Column 6 ‘Capital requirement’.
5.7. An investment company develops the ‘Report on customer accounts’ (Annex № 7) as follows:
5.7.1. the ‘Number of customer accounts’ row – total of the ‘Number of securities’ and the ‘Number of other derivative financial instruments’;
5.7.2. the ‘Assets in customer accounts’ row – total of ‘Securities or derivative financial instruments’ and ‘Cash funds’;
5.7.3. the ‘Securities or derivative financial instruments’ row – total of ‘Listed shares’, ‘Other securities’ and ‘Derivative financial instruments’;
5.7.4. the ‘Cash funds’ row – total of ‘Cash in accounts’ and ‘Other cash funds’;
5.7.5. the ‘Cash in accounts’ row – cash funds held in accounts;
5.7.6. the ‘Other cash funds’ row – total of money transfers in transit, bank settlement accounts, other demand bank accounts and cash equivalent;
5.7.7. the ‘Managed customer assets’ row – total of ‘Securities or derivative financial instruments’ and ‘Cash funds’.
5.8. An investment company includes the following positions to the ‘Report on margin trade’ (Annex № 8):
5.8.1. Column 1 ‘Customer name’;
5.8.2. Column 2 ‘Account number’;
5.8.3. Column 3 ‘Customer code’;
5.8.4. The following positions are noted in Part 2 of Table 1:
5.8.4.1. Column 1 ‘Name of underlying asset’;
5.8.4.2. Column 2 ‘ISIN’;
5.8.4.3. Column 3 ‘Cost of underlying asset’;
5.8.4.4. Column 4 ‘Secured amount (AZN and % of investment financed by the investment company’;
5.8.5. Table 2 includes the following positions:
5.8.5.1. Row 1 ‘Current margin trading financing as at the beginning of the day’;
5.8.5.2. Row 2 ‘New margin trading financing during the day’;
5.8.5.3. Row 3 ‘Margin trade completed during the day’;
5.8.5.4. Row 4 the amount on the ‘Net outstanding amount as of the end day’ is the total of ‘Current margin trading financing as at the beginning of the day’ and ‘New margin trade financing during the day’ less ‘Margin trade completed during the day’;
5.8.6. The following positions are included to the ‘Funding sources’ part:
5.8.6.1. Row 1 ‘Personal funds’;
5.8.6.2. Row 2 ‘Borrowed funds’;
5.8.6.3. Row 3 ‘If funds are borrowed, lender’s name and debt amount’.

6. Reports on operations related to own activities and the procedure for their submission

6.1. An investment company that provides a service on acceptance and execution of client orders related to transactions with securities or derivative financial instruments submits the following reports to the Committee:
6.1.1. ‘Report on customer orders’ (Annex № 9);
6.1.2. ‘Report on transactions concluded with investment securities’ (Annex № 10);
6.1.3. ‘Report on transactions concluded with derivatives’ (Annex № 11).
6.2. Where an investment company concludes deals with securities or derivatives at its own expense as the member of the central depository and stock exchange, it submits the reports specified in sub items 6.1.2 and 6.1.3 to the Committee.
6.3. The reports specified in Item 6.1 herein are submitted to the Committee electronically as follows:
6.3.1. The ‘Report on customer orders’ (Annex № 9) is submitted within 1 (one) business day after the receipt of the order placed by the customer on trading of securities with the investment company;
6.3.2. The ‘Report on transactions concluded with investment securities’ (Annex № 10) is submitted within 1 (one) business day after conclusion of trading deal with investments (hereinafter – the deal);
6.3.3. The ‘Report on transactions concluded with derivatives’ (Annex № 11) is submitted within 1 (one) business day after conclusion of trading deal with derivatives.
6.4. The reports as per Item 6 herein are submitted by the investment company by uploading to the official website of the Committee.
6.5. Investment companies are responsible for completeness and accuracy of reports.
6.6. If investment companies find that their report contains inaccurate information, they submit a revised report to the Committee within 1 (one) business day.
6.7. In case the client cancels the order placed with the investment company, within 1 (one) business day after the cancellation of the order, the latter submits to the Committee the Report on Client Orders (Annex № 9) with a note specified in sub item 7.1.15 herein.
6.8. Investment companies should ensure that information on transactions with securities or derivative financial instruments is kept for 5 (five) years.
6.9. If it is not possible to submit reports due to technical problems electronically, those reports are submitted to the Committee in paper form within 1 (one) working day, and after elimination of technical problems as per Item 6.3 herein.

7. Development of reports on operations related to own activities

7.1. An investment company develops the ‘Report on client orders’ (Annex № 9) as follows:
7.1.1. the ‘Investment company’ row – full name of the investment company that submits the report;
7.1.2. in the ‘Number of the order’ column – the number of the order recorded in the client's order log;
7.1.3. in the ‘Date of acceptance of the order’ column – the date of acceptance of the order placed by the client by the investment company in a date-month-year (d/m/y) format;
7.1.4. In the ‘Time of acceptance of the order’ column – the time of acceptance of the order given by the client by the investment company in an hour: minute: second (h:m:s) format;
7.1.5. in the ‘Duration of the order’ column – validity of the order placed by a client;
7.1.6. in the ‘Individual identification number’ – the number of the deposit account of the client who places an order in the central depository;
7.1.7. the ‘Issuer’ column – full name of the issuer of securities that are the subject of the deal;
7.1.8. the ‘Type of securities’ column – the type of securities that are the subject of the deal;
7.1.9. the ‘Identification’ column – if the subject of the deal is securities issued in the Republic of Azerbaijan, the state registration number of their issue; if they are the securities issued beyond the country, an ISIN of the securities or another code set for identification of securities in the country of issue according to ISO 6166;
7.1.10. the ‘Purpose of the order’ column – if the purpose of the order is buy ‘B’ and ‘S’ if it is sell;
7.1.11. the ‘Type of the order’ column – letter combinations ‘LO’ when the order is at a limited price, and ‘MO’ when at the market price;
7.1.12. the ‘Number’ column – the number of securities that are the subject of the deal;
7.1.13. the ‘Price’column – if the order is at a limited price, the price set by the client of a security that is the subject of the deal;
7.1.14. the ‘Currency’ column – currency code used as a means of payment for the deal in accordance with ISO 4217;
7.1.15. the ‘Note on cancellation’ column – if the order is cancelled, put ‘C’.
7.2. An investment company develops the ‘Report on deals concluded with investment securities’ (Annex № 10) as follows:
7.2.1. the ‘Investment company’ row – full name of the investment company that submits the report;
7.2.2. the ‘Date of conclusion of the deal’ column – the date of conclusion of the deal in a day – month – year (d/m/y) format;
7.2.3. the ‘Time of conclusion of the deal’ column – the time of conclusion of the deal in an hour: minute: second (h:m:s) format;
7.2.4. the ‘Deal number’ column – the number of the deal recorded in the transaction log by an investment company;
7.2.5. the ‘Type of transaction’ column – if a deal is concluded in a primary market letter combination ‘PM’ and if in secondary market letter combination ‘SM’;
7.2.6. the ‘Purpose of transaction’ column – if the purpose of the order is buy ‘B’ and ‘S’ if it is sell;
7.2.7. the ‘Place of transaction’ column – if transaction is concluded at a stock exchange, its full name, and in case of OTC conclusion, the letter combination ‘XOFF’;
7.2.8. the ‘Position of an investment company on the transaction’ column – the letter ‘P’ when the transaction is concluded by the investment company at its own expense, and the letter ‘A’ when concluded at the expense of the client;
7.2.9. the ‘Counterparty’ column – if the counterparty for the OTC transaction is an investment company, its full name, and if it is a customer – the letter ‘C’;
7.2.10. the ‘Individual identification number’ column – the number of the depo account of the owner or buyer of securities that are the subject of the deal with the depository;
7.2.11. the ‘Issuer’ column – full name of the issuer of securities that are the subject of the deal;
7.2.12. the ‘Type of securities’ column – type of securities that are subject of the deal;
7.2.13. the ‘Identification code’ column – if the subject of the deal is securities issued in the Republic of Azerbaijan, the state registration number of their issue; if they are the securities issued beyond the country, an ISIN of the securities or another code set for identification of securities in the country of issue according to ISO 6166;
7.2.14. the ‘Payment date’ column – the date of payment of the bond that is the subject of the deal by the issuer in a date-month-year (d/m/y) format;
7.2.15. the ‘Nominal’ column - the face value of a security that is the subject of the deal;
7.2.16. the ‘Price’ column – trading price per security that is the subject of the deal;
7.2.17. the ‘Currency’ column – currency code used as a means of payment for the deal in accordance with ISO 4217;
7.2.18. the ‘Number’ column – the number of securities that are the subject of the deal;
7.2.19. the ‘Amount’ column – the number of securities that are the subject of the deal multiplied by the trading price per security.
7.3. The ‘report on deals concluded with derivative financial instruments’ (Annex № 11) is developed by the investment company as follows:
7.3.1. the ‘Investment company’ row – full name of the investment company that submits the report;
7.3.2. the ‘Date of conclusion of the deal’ column – the date of conclusion of the deal in a day – month – year (d/m/y) format;
7.3.3. the ‘Time of conclusion of the deal’ column – the time of conclusion of the deal in an hour: minute: second (h:m:s) format;
7.3.4. the ‘Deal number’ column – the number of the deal recorded in the transaction log by an investment company;
7.3.5. the ‘Purpose of transaction’ column – if the purpose of the order is buy ‘B’ and ‘S’ if it is sell;
7.3.6. the ‘Place of deal’ column – full name of the stock exchange the deal is concluded;
7.3.7. the ‘Position of an investment company on the transaction’ column – the letter ‘P’ when the transaction is concluded by the investment company at its own expense, and the letter ‘A’ when concluded at the expense of the client;
7.3.8. the ‘Individual identification number’ column – the number of the depo account of the owner or buyer of derivatives that are the subject of the deal with the depository;
7.3.9. the ‘Type of derivative financial instrument’ column – type of the derivative financial instrument that is the subject of the deal;
7.3.10. the ‘Derivative identification code’ column – an ISIN of the derivative financial instrument or another code set for identification of derivatives in the country of issue according to ISO 6166;
7.3.11. the ‘Type of underlying asset’ column – the type of the underlying asset of derivative financial instrument;
7.3.12. the ‘Underlying asset identification code’ column – if an underlying asset of a derivative is a security, state registration number of the issue of that security; if it is a security issued beyond the country, an ISIN of the securities or another code set for identification of securities in the country of issue according to ISO 6166;
7.3.13. the ‘Put/Call’ column – ‘P’ stands for ‘Put’ and ‘C’ stands for ‘Call’;
7.3.14. the ‘Payment date’ column – the date of payment of the derivative that is the subject of the deal by the issuer in a date-month-year (d/m/y) format;
7.3.15. the ‘Price’ column – trading price per derivative that is the subject of the deal;
7.3.16. the ‘Currency’ column – currency code used as a means of payment for the deal in accordance with ISO 4217;
7.3.17. the ‘Number’ column – the number of derivatives that are the subject of the deal;
7.3.18. the ‘Amount’ column – the number of derivatives that are the subject of the deal multiplied by the trading price per derivative;
7.3.19. the ‘Price multiplier’ column – the number of securities or derivatives per contract.

Annex № 1 to the Regulations on compiling and submission

of investment company reports

Report on investment company’s trading book