The following terms are extended:
- 09.2020 – for publication of the annual financial statementя, consolidated financial statements and annual reports;
- 06.2020 – for submission of the lack of activity declarations.
The signatures on the annual financial statements and audit reports for 2019 may be electronic.
31.07.2020 is the term for:
- Publication of the annual reports on transparency on the part of the registered auditors according to the Independent Financial Audit Act;
- Disclosure of the annual financial and annual consolidated financial statements on the part of the issuers according to the Public Offering of Securities Act; on the part of the investment intermediaries and market operators according to Financial Instruments Markets Act; on the part of the investment companies and the pooled fund management companies and the national investment funds of the open type according to the Act on the Activities of Collective Investment Schemes and Other Collective Investment Enterprises.
30.09.2020 is the term for:
- Preparation and presentation of the annual report for the activity on the part of the audit committee under the Independent Financial Audit Act;
- Adoption and submission of the annual report for the activity and an annual financial report on the part of the Board of Directors of the Investor Compensation Fund under the Public Offering of Securities Act;
- Submission of a quarterly report on compliance with the terms of the bond loan on the part of the issuers when they have not concluded a contract with a bondholder’s trustee under the Public Offering of Securities Act;
- Submission of the reports on the performance of the obligations under the terms of the bond issue and disclosure of a 6-month financial statement about the activity, consolidated annual financial statement respectively, as well as disclosure of notification for their financial condition on the part of the issuers of obligations under Public Offering of Securities Act;
- Holding of the regular general meeting further to the closure of the reporting year on the part of the public companies according to the Public Offering of Securities Act;
- Submission of an annual report and a 6-month report about the activity in maintaining and operating of the central securities register on the part of the Central Depository AD under the Public Offering of Securities Act;
- Submission of a 6-month report on the part of the investment companies and pooled fund management companies; submission of a balance sheet and income statement, as well as for a quarterly report on their capital adequacy and liquidity on the part of the management companies and submission of a
6-month report on the part of the National Investment Fund of an open type according to the Act on the Activities of Collective Investment Schemes and Other Collective Investment Enterprises.
In 2020:
- Insurers and reinsurers submit, for the purposes of financial supervision, monthly reports and references – by the end of the second month following the month to which the reports refer according to the Insurance Code;
- The investment intermediaries present a reference about clients’ assets as of the last day of the previous month – by the end of the month following the reporting period under the Public Offering of Securities Act;
- The management companies of collective investment schemes announce summaries of the issue values and redemption prices of their shares – within 7 working days from the end of the respective reporting period according to the Act on the Activities of Collective Investment Schemes and Other Collective Investment Enterprises;
- The terms for notification and elimination of violations of investment restrictions become 20 days and 7 months respectively pursuant to the Act on the Activities of Collective Investment Schemes and Other Collective Investment Enterprises.
Apart from the above, no amendments are provided for the terms and procedures for establishing, declaring, payment, securing and collecting of the obligations for:
- Customs duties and taxes;
- Compulsory social security contributions for state social security, health insurance, Teachers’ pension funds, and supplementary compulsory pension funds;
- State and municipal fees under the Tax and Social Insurance Procedure Code, the Customs Act, the Excise and Tax Warehouses Act, the Gambling Act, the tax and social security legislation.
