Disclosure of the list of affiliated persons. New requirements for the procedure for disclosing information about affiliated persons of a joint stock company. How to make a list of affiliated persons of JSC and reflect information about them in this reporting form

Federal Law of December 26, 1995 N 208-FZ "On Joint Stock Companies", hereinafter - the Law on Joint Stock Companies).

For LLC, the obligation to maintain a list of affiliated persons is not directly established by law. However, the legislation establishes the obligation of LLC to keep lists of affiliated persons of the company (paragraph ten, clause 1 of article 50 of the Federal Law of 08.02.1998 N 14-FZ "On Limited Liability Companies", hereinafter referred to as the Law on LLC). From this provision, it can be concluded that the LLC also needs to maintain lists of its affiliates.

The obligation to keep the list of its affiliates is also established for unitary enterprises (clause 1 of article 28 of the Federal Law of 14.11.2002 N 161-FZ "On State and Municipal Unitary Enterprises").

A public or non-public joint-stock company that has carried out (carries out) a public offering of bonds or other securities must disclose the lists of its affiliated persons (Article 92 of the Law on JSCs, paragraph five, clause 69.1, paragraph five, clause 69.4, clause 73.2 of the Bank's Regulations Russia dated 30.12.2014 N 454-P "On Disclosure of Information by Issuers of Equity Securities", hereinafter - the Regulation on Disclosure of Information). The form of the lists is established by Appendix No. 4 to the Regulation on Disclosure of Information.

These joint stock companies must publish on the Internet page the list of affiliated persons drawn up as of the end date of the reporting quarter. The list must be posted on the Internet not earlier than the end date of the reporting quarter and not later than 2 working days from the end date of the reporting quarter (clause 73.3

The list of affiliated persons of a JSC must be available on the Internet for at least 3 years from the date of expiry of the period established for its publication (clause 73.4 of the Regulation on Disclosure of Information).

Non-public joint stock companies that do not carry out a public offering of bonds or other securities, as well as limited liability companies and unitary enterprises are not required to use the form established by the Bank of Russia for maintaining lists of affiliates. Accordingly, such legal entities can maintain lists of their affiliates in free form. Obligations to publish the list of affiliated persons for such JSCs, as well as LLCs and unitary enterprises have not been established.

At the request of the joint-stock company, the Bank of Russia has the right to release it from the obligation to disclose or provide information stipulated by law Russian Federation on securities (Article 92.1 of the Law on Joint-Stock Companies, Article 30.1 of the Federal Law of 22.04.1996 N 39-FZ "On the Securities Market"). Such joint stock companies are also entitled to keep lists of their affiliates in free form.

Attention

JSC and LLC are obliged, at the request of the shareholder and the member of the company, respectively, to provide them with access to the lists of affiliated persons or provide copies of the list (clauses 1 and 2 of article 91 of the Law on JSC, clause 4 of article 50 of the Law on LLC).

The fulfillment by the JSC of the obligation to disclose the list of its affiliated persons does not relieve the JSC from the obligation to provide such a list to the shareholder of the company at its request (see Resolution of the AC of the Volgo-Vyatka District of 09/29/2016 N F01-4143 / 16).

In addition to the specified order special rules for maintaining the list of affiliated persons and providing the information contained therein to authorized bodies are established for:

Credit institutions (regulation of the Bank of Russia dated July 20, 2007 N 307-P "On the procedure for keeping records and presenting information on affiliated persons credit institutions", instruction of the Bank of Russia of November 24, 2016 N 4212-U" On the list, forms and procedure for drawing up and submitting reporting forms of credit institutions to the Central Bank of the Russian Federation ");

Insurers (Ordinance of the Bank of Russia dated 30.11.2015 N 3860-U "On the forms, terms and procedure for drawing up and submitting reports by insurance organizations and mutual insurance companies to the Central Bank of the Russian Federation").

A legal entity has the right to establish additional rules for maintaining a list of affiliated persons in its internal documents.

The information in the list of affiliates must be up-to-date, that is, reliable at any time. Accordingly, legal entities are advised to consider affiliates as soon as they become aware that a person has become affiliated with him or, conversely, ceased to be such. In this regard, changes in the list of affiliated persons must be made at the moment when circumstances arise, with which the legislation connects changes in the composition of affiliated persons (see also the resolution of the Fifth AAC of 10.07.2013 N 05AP-6046/13).

Affiliated persons of JSC are obliged to writing notify the JSC about the shares of the company owned by them, indicating their number and categories (types) no later than 10 days from the date of acquisition of the shares (clause 2 of Article 93 of the Law on JSC).

Until 01.01.2017, the affiliated persons of LLC were obliged to notify LLC in writing of their shares or parts of shares no later than ten days from the date of acquisition of a share or part of a share, which, taking into account the shares held by these persons in the authorized capital of the LLC, provide the right dispose of more than 20% of the total number of votes of the participants of the LLC (paragraph two, clause 6.1 of article 45 of the Law on LLC as amended before 01.01.2017). From 01.01.2017, the changes introduced by Federal Law N 343-FZ of 03.07.2016 entered into force, and in the new edition of Art. 45 of the LLC Law, there is no mention of affiliated persons. The legislation does not regulate the procedure for forming the lists of LLC affiliates.

Currently, the liability of LLC and JSC for failure to fulfill the obligation to keep records of their affiliates and keep the lists of affiliated persons of the company has not been established.

Is it really that with the release of the Bank of Russia Regulation No. 454-P of December 30, 2014 "On Disclosure of Information by Issuers of Equity Securities", there is no need to publish information on the Internet about changes in the list of affiliated persons of JSC? On this issue, we adhere to the following position: The legislation does not contain a requirement to promptly make current changes to the list of affiliates of the joint-stock company published on the Internet page. At the same time, the list itself must be kept up to date and quarterly (no later than two business days from the end of the reporting quarter) published on the organization's Internet page as of the time of publication (that is, taking into account the changes made to it, if any). Justification of the position: According to clause 1 of Art. 92 of the Federal Law of December 26, 1995.

Chapter 73. disclosure of information on affiliated persons of a joint-stock company

• name of company;
• date of preparation of the document;
• the address of the location of the organization, corresponding to the information contained in Unified State Register of Legal Entities;
• the address of the Internet portal used by the organization to disclose the prepared list;
• the name of the position of the person who drew up the document, his full name and signature.

In the main part of the document, it is worth mentioning:

• date of compilation;
• Full name of an individual or the name of an enterprise that is recognized as an affiliated person;
• his place of residence / location;
• the factors on the basis of which the person was assigned the specified status, and the date of their occurrence;
• the share of participation of a citizen / enterprise in the authorized capital of the company.

For a more visual representation of the contents of the list, see the sample below.

List of affiliates of the joint stock company (nuances)

In accordance with clause 73.2. Of the Regulations, the list of affiliated persons of the joint-stock company is drawn up in the form in accordance with Appendix 4 to the Regulations (hereinafter referred to as the list form). As follows from the content of part B of section II of the list form, the list shall reflect information about changes that have occurred in the list of affiliated persons, including the content of the change, the date of the change, and the date of the amendment to the list of affiliates. In addition, in clause 73.2. The provisions stipulate that the list of affiliated persons of a joint-stock company must contain information that is known or should be known to this joint-stock company.

Thus, from the content of Art. 30 of Law No. 39-FZ, p. 73.1, 73.2 of the Regulations, the form of the list actually follows that the joint-stock company is obliged to maintain this list up to date by making appropriate changes to it.

List of affiliates: recent changes

Attention

The Federal Law "On Joint Stock Companies" establishes that a person is recognized as affiliated with a joint stock company in accordance with the requirements of the legislation of the Russian Federation. At present, the grounds for classifying persons as affiliated persons of a joint-stock company are contained in Art. 4 of the Law of the RSFSR of March 22, 1991 N 948-1 "On Competition and Restriction of Monopolistic Activity in Commodity Markets."

At the same time, affiliates of a joint-stock company should be understood as individuals and legal entities capable of influencing the activities of this joint-stock company. An analysis of the norms of the Federal Law "On Competition and Restriction of Monopolistic Activity in Commodity Markets" allows identifying the following possible affiliates for a joint-stock company: 1. A person who is a member of the board of directors (supervisory board) of a joint stock company. 2.

Who is the affiliate

The concept of an affiliated person Who is an affiliated person Contents of the list of affiliated persons Cases of using information about affiliated persons Ways of disclosing information about affiliated persons The concept of affiliated persons The concept of an affiliated person (hereinafter - af. L.) Is not disclosed by the Civil Code of the Russian Federation, although it mentions them in Art. 53.2, nor the Law "On Joint Stock Companies" dated 26.12.1995 No. 208-FZ, although it also mentions them in Art. 93. Both of these legislative acts refer to Art. 4 of the Law of the RSFSR "On Competition and Restriction of Monopolistic Activity in Commodity Markets" dated 22.03.1991 No. 948-1. The main criterion for affiliation is the ability to influence the activities of a legal entity, in our case, the activities of a joint stock company (hereinafter - JSC).

By itself, the presence of affiliation does not give rise to any negative consequences for JSC.

Current edition

Information about the place of residence of individuals included in the list of affiliates is disclosed only with their consent. The list of affiliates of an open joint-stock company must contain information that is or should be known to this joint-stock company. In accordance with paragraph 2 of Art. 93 of the Federal Law “On Joint Stock Companies”, affiliated persons are obliged to notify the joint stock company in writing about the shares of the company they hold, indicating their number and categories (types) no later than 10 days from the date of purchase of the shares. If the affiliated person did not provide or did not provide such information on time, as a result of which the company suffered property damage, then in accordance with cl.
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Important

It should be noted that incomplete disclosure of information or inclusion in the list of af. l. knowingly false information is also considered unfair behavior, for which the legislator has provided for administrative responsibility - see Art. 15.19 of the Code of Administrative Offenses of the Russian Federation (and for credit institutions also additionally under Art. 19.7.3 of the Code of Administrative Offenses of the Russian Federation). Thus, the list of affiliated persons of the JSC can be used by interested persons in various cases of the economic life of the company. At the same time, strict requirements have been established both for its form and for the terms of publication.

However, the determination of who is included in this list is handled by each joint-stock company independently on the basis of the definition of the law.
ФЗ № 14. According to the content of these norms, the list may include:

1. Founders of a company with 20 or more percent of its authorized capital.
2. Sole founder.
3. Persons belonging to the same group of persons as the organization. The group of persons of the company includes those specified in Art. 9 of the Federal Law "On Protection of Competition" dated July 26, 2006 No. 135 persons (for example, a legal entity and performing the functions of the sole executive body of this organization, an individual or a company).
4. Subsidiaries and dependent companies, on behalf of which the LLC has the right to make decisions (clause 2, article 6 of the Federal Law No. 14).
5. Sole executive body (director or president) or members of a collegial executive body (board, directorate).

Information included in the list for LLC Provisions of clause 1 of Art.
They arise only when the legislator has explicitly provided for such consequences in connection with affiliation. In addition, we must not forget that in addition to af. l. The legislator also provided for related concepts: "subsidiaries" (Article 67.3 of the Civil Code of the Russian Federation), interdependence (Article 105.1 of the Tax Code of the Russian Federation), controlling and controlled persons (Article 2 of the Law "On the Securities Market" dated 22.04.1996 No. 39-FZ) , related parties (PBU 11/2008), beneficial owners (from 21.12.2016 - Art. 6.1 of the Federal Law of 07.08. 2001 No. 115-FZ "On Counteracting Legalization ..."), as well as a group of persons (Art. 9 of the Law "On Protection of Competition "dated 26.07.2006 No. 135-FZ). More information about subsidiaries can be found in the article "A subsidiary is ..." on our website. In this article, we will not consider the differences between these concepts. Verification and evaluation of information, whether or not this or that person is af. l. JSC, each company carries out itself, incl.
Of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 24, 2014 No. 3891/14);

Good day!!

According to paragraph 2 of Art. 93 of the Law on JSC, the company is obliged to keep records of its affiliates and submit reports on them in accordance with the requirements of the legislation of the Russian Federation.

Affiliated persons, no later than 10 days from the date of their acquisition of shares, must notify the company in writing about the shares they hold, indicating their number and categories (types).

If the company receives such a notification, as well as if the company becomes aware from other sources of changes in the composition of affiliated persons, it is obliged to amend the list of affiliated persons and publish them on its Internet page within the time period established by the Regulations.

Changes are drawn up, as a rule, in the same form as the list of affiliates itself. At the same time, for each change, the date of introduction is indicated, the content is described and information about the affiliated person is provided before and after the amendments. If the grounds for affiliation are terminated, an explanation is provided that the person has ceased to be affiliated with this company.

The term for disclosing (publishing) changes to the list of affiliated persons of the joint-stock company is two business days from the date of the amendments. The text of the changes must be available on a page on the Internet for at least three months from the date of expiration of the period established for its publication on the network, and if it is posted there after the expiration of this period - from the date of publication on the Internet.

Let us remind you that changes to the list of affiliates, as well as the lists themselves, in accordance with clause 8.1.1 of the Regulations are required to disclose all open joint stock companies, as well as those closed joint stock companies that have publicly placed bonds or other securities.

Responsibility for failure to provide (non-disclosure) information

Article 15.19 of the Code of Administrative Offenses of the Russian Federation (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation) establishes administrative liability for violation of the requirements of the legislation concerning the presentation and disclosure of information on the securities market by both securities owners and issuers, as well as other market participants.

So, according to Part 3 of Art. 15.19 of the Code of Administrative Offenses of the Russian Federation failure to submit (non-disclosure) or violation by the owners of securities, as well as by affiliated persons of joint-stock companies and persons who, in accordance with federal law, are recognized as interested in the company's transaction, the procedure and terms for submission (disclosure) of information stipulated by federal laws and adopted in in accordance with other regulatory legal acts, entails an administrative fine in the following amounts:

• for citizens - from 1000 to 2000 rubles;
• for officials - from 10,000 to 20,000 rubles;
• for legal entities- from 300,000 to 500,000 rubles.

Even more severe liability is envisaged in relation to issuers who have violated the procedure and terms of information disclosure.

According to Part 2 of Art. 15.19 of the Code of Administrative Offenses of the Russian Federation, non-disclosure or violation by issuers of the procedure and terms for disclosing information provided for by federal laws and other regulatory legal acts adopted in accordance with them, as well as the disclosure of information incomplete, inaccurate, and also misleading information entails an administrative fine:

• for officials - from 30,000 to 50,000 rubles. (or disqualification for a period of one to two years);
• for legal entities - from 700,000 to 1,000,000 rubles.

"New accounting", N 1 (7), 2003

Joint stock companies are required to disclose information about their affiliates. This requirement is stipulated by the provisions of the Law of the RSFSR of 03.22.1991 N 948-1 "On Competition and Restriction of Monopolistic Activity in Commodity Markets" (hereinafter - the Law "On Competition"), Federal Law of 22.04.1996 N 39-FZ "On the Securities Market ", as well as Federal Law of 26.12.1995 N 208-FZ" On Joint Stock Companies ".

The concept of affiliated persons was first introduced by the Competition Law.

According to Article 4 of the Law "On Competition", affiliated persons are individuals and legal entities capable of influencing the activities of legal entities and (or) individuals engaged in entrepreneurial activities.

In order for a person to be recognized as affiliated, it is necessary to comply with a number of conditions established by the Law "On Competition". Here are some examples.

The citizen is a member of the board of directors of the company. In relation to the company, he is an affiliate.

The Law "On the Securities Market" provides for a number of conditions concerning:

• participation of affiliates in stock exchanges(Article 20);
• disclosure of information on affiliated persons in the information on the financial and economic activities of the issuer and in interested-party transactions (Article 22);
• restrictions on the right of affiliated persons to sign the securities prospectus (Article 22.1).

Although the definition of affiliated persons appeared in the Law on Competition as early as 1991, the participation of affiliated persons in shareholder relations was for the first time regulated by law. Federal law dated 26.12.1995 N 208-FZ "On Joint Stock Companies".

The Law "On Joint Stock Companies" provides for a number of obligations of the company associated with affiliated persons, in particular:

• keep lists of affiliated persons with an indication of the number and category (type) of shares owned by them (Article 89);
• publish lists of affiliated persons indicating the number and categories (types) of shares owned by them (Article 92);
• keep records of affiliated persons and submit reports on them in accordance with the requirements of the law (Article 93).

* * *

Resolution of the Federal Commission for the Securities Market (hereinafter - FCSM) dated 01.04.2003 N 03-19 / ps approved the Regulation on the disclosure of information on affiliated persons of open joint stock companies<*>(hereinafter referred to as the Regulation dated 01.04.2003).

<*>Published in the journal "ODR" N 11, 2003

The procedure for disclosing information about affiliated persons differs depending on whether the joint-stock company is admitted to trading its securities on the stock market or not.

On the basis of the Regulation dated 01.04.2003, all open joint stock companies created in accordance with the legislation of the Russian Federation are obliged to disclose information about affiliated persons by submitting lists of affiliated persons to the FCSM.

Joint-stock companies, whose equity securities, at the request of these companies, are admitted to trading on the stock market by at least one organizer of trading on the securities market licensed by the FCSM, in addition to submitting a list of affiliates with an indication of all changes that have occurred in this list, they place it in the FCSM on your page (website) on the Internet.

The list of affiliated persons of the joint-stock company submitted to the FCSM is drawn up in any form.

However, it must contain the following information:

• full corporate name (name - for a non-profit organization), location and postal address of a legal entity or name (surname, name, patronymic) and place of residence of an individual who is an affiliated person of the joint stock company;
• the date of the occurrence of the grounds by virtue of which the person is recognized as affiliated;
• the basis by virtue of which the person is recognized as affiliated (if there are two or more grounds, all the grounds must be listed in the list);
• percentage of shares of each category owned by an affiliate;
• the date of the amendment to the list of affiliates and the content of the amendment.

The accuracy of the information provided in the list of affiliated persons is confirmed by the signature of the person who performs the functions of the sole executive body (executive director).

Simultaneously with the submission of the list of affiliated persons, a magnetic medium is submitted to the FCSM containing the text of the list in a format that meets the requirements established by the FCSM. Floppy disk 3.5 should be used as a magnetic storage medium.

The correspondence of the list of affiliated persons of the joint stock company and the text of the list presented on a magnetic medium is confirmed by a letter signed by the executive director and certified by the seal of the joint stock company.

All documents can be submitted in the form of an electronic document signed with an electronic digital signature, in accordance with the Regulations on the procedure for submitting electronic documents to the Federal Commission for the Securities Market, approved by the Federal Commission for the Securities Market of 31.10.2002 N 43 / ps, and the Requirements for the format of electronic documents submitted to the Federal Commission for the Securities Market, approved by the Resolution of the Federal Commission for the Securities Market of January 30, 2003 N 03-1 / ps.

To submit documents in electronic form, a software product (Electronic Questionnaire of the Federal Commission for the Securities Market of Russia) can be used. It can be obtained free of charge on the FCSM server (http://disclosure.fcsm.ru) or on the web pages of the FCSM regional offices.

If the documents are submitted in electronic form, then it is not required to submit them on paper and magnetic media.

The list of affiliated persons is presented by joint stock companies on a quarterly basis. It must be submitted to the FCSM within 45 days from the date of the end of the reporting quarter. The list is compiled as of the end date of the reporting quarter, indicating all changes that have occurred in it.

Joint-stock companies, which are obliged to post the list of affiliated persons on the website on the Internet, indicate when posting:

• list of affiliated persons of the joint stock company as of the date of placement;
• the list of affiliated persons of the joint-stock company for the previous periods, but not less than for the last three years starting from the date of entry into force of the above-mentioned Regulation from 01.04.03.

Within three days from the date of posting the list on the Internet, the joint-stock company sends a confirmation letter to the FCSM. It informs that the list of affiliated persons of the joint-stock company is posted on the page (website) on the Internet, and the address of the page (website) of the joint-stock company is indicated. The letter is signed by the executive director and certified by the seal of the joint stock company.

All changes in the list of affiliates are posted on the Internet within three days from the date when the joint-stock company learned or should have learned about these changes.

The joint-stock company shall notify the FCSM about the change in the address of the page (website) of the joint-stock company, as well as the absence and renewal of access to the page, within three days from the moment of such change or the occurrence of circumstances preventing access.

The FCSM ensures the disclosure of the lists of affiliates submitted to it on the Internet on its official website www.fcsm.ru.

* * *

Previously, the procedure for disclosing information about affiliated persons was regulated by Resolution of the Federal Commission for the Securities Market dated September 30, 1999 N 7 "On the Procedure for Keeping Records of Affiliated Persons and Submitting Information on Affiliated Persons of Joint Stock Companies" and extended to open and closed joint stock companies.

Now, in the aforementioned Regulation dated 01.04.2003, the list of information contained in the list of affiliates submitted to the FCSM has been supplemented and clarified (clauses have been added on the shares of shares owned by affiliated persons and on the date of amendments with the content of the change). The obligation of the joint-stock company to obtain the consent of an individual who is its affiliated person to disclose information about his place of residence has been established. The right to sign the list was granted to the "authorized person" (previously, only to the head of the joint-stock company). Public companies may submit affiliate lists electronically instead of paper and magnetic media.

Mandatory publication of the list of affiliated persons of open joint stock companies in funds mass media is no longer required.

The Regulation dated 01.04.2003 does not provide for the obligation of the joint-stock company to provide its shareholders with the opportunity to familiarize themselves with the list of affiliated persons and does not regulate the procedure for providing the company for a fee to shareholders of information about affiliated persons.

Thus, the issue of access to information about the affiliated persons of the company is resolved in the charter of the joint-stock company.

* * *

For failure to submit, untimely submission or submission of incomplete or inaccurate information about affiliated persons, the joint-stock company is liable in accordance with the Code of the Russian Federation on Administrative Offenses of December 31, 2001 (hereinafter - the Code of Administrative Offenses of the Russian Federation).

Article 15.19 of the Code of Administrative Offenses of the Russian Federation determines liability for violation of the procedure for disclosing information on the securities market, the obligation to disclose which is provided for by law, in the form of imposing an administrative fine on officials - in the amount of 30 to 40 times the minimum wage; for legal entities - from 300 to 400 times the minimum wage.

Cases of administrative offenses provided for by Article 15.19 of the Code of Administrative Offenses of the Russian Federation are considered by the federal executive body authorized in the field of the securities market - the FCSM.

On behalf of the FCSM, the head of the FCSM, his deputies, as well as the heads of the regional branches of the FCSM are entitled to consider cases of this category.

S. Rogotskaya

AKDI "Economics and Life"

Hot line

Question:

posting a list of affiliates
How to post lists of affiliates on the Internet, what needs to be done, the cost of hosting services, where to go.

Answer:

Dear Elena!
In accordance with clause 8.11. Regulations on information disclosure by issuers of equity securities approved by the Order of the Federal Financial Markets Service of Russia dated 10.10.2006. No. 06-117 / pz-n, (hereinafter referred to as the Regulation on Disclosure of Information) an open joint-stock company, as well as a closed joint-stock company that carried out (carrying out) the public offering (hereinafter referred to as joint-stock companies) are obliged to disclose:

A) the annual report of the joint stock company;

B) annual accounting statements joint stock company;

C) the charter and other internal documents of the joint stock company that regulate the activities of its bodies;

D) information about the affiliated persons of the joint stock company;

E) additional information provided for in Chapter 8 of the Regulation on Disclosure of Information.

In accordance with clause 8.5.1. Information Disclosure Regulations Joint stock companies are required to disclose information about affiliates in the form of a list of affiliates.

The joint-stock company is obliged to publish on the Internet page the text of the list of affiliates drawn up as of the end date of the reporting quarter no later than 2 working days from the end date of the reporting quarter, and the texts of changes that have occurred in the list of affiliates - no later than 2 working days from the date making the appropriate changes to this list.

The text of the list of affiliated persons of a joint-stock company must be available on the Internet page for at least 3 years from the date of expiry of the period established by the Regulation on Disclosure of Information for its publication on the Internet, and if it is published on the Internet after the expiration of such a period - from the date of its publication on the Internet.

The text of the changes that have occurred in the list of affiliated persons of the joint stock company must be available on the Internet page for at least 3 months from the date of expiry of the period established by the Regulation on the disclosure of information for its publication on the Internet, and if it is published on the Internet after the expiration such period - from the date of its publication on the Internet. No later than 1 day from the date of publication on the Internet page of the text of the list of affiliated persons of the joint-stock company, it is obliged to publish a message about this in the news feed.

The notice on the disclosure by the joint-stock company on the Internet page of the list of affiliated persons of the joint-stock company must contain:

Full and abbreviated corporate name of the joint stock company, its location;

Taxpayer identification number assigned to the joint-stock company by tax authorities;

The main state registration number, for which an entry on the creation of a joint stock company was made in the Unified State Register of Legal Entities;

Unique code of the issuer assigned by the registration authority;

Internet page address used by the joint stock company to disclose information;

In accordance with clause 1.6. Information disclosure provisions the issuer may use the Internet site or another site on the Internet.

When publishing information on the Internet, the issuer is obliged to provide free and easy access to such information, as well as to inform, at the request of interested parties, the addresses of the pages on which the information is published. A link to the section containing information that the issuer is obliged to disclose on the Internet, or a link to the specified link must be placed on the main (home) page on the Internet used by the issuer to disclose information.

If the issuer does not have its own website, then he can contact organizations that provide services for the placement of information, incl. affiliate list text, eg.