The annual financial statements of a joint-stock company are signed by the person holding the position (performing the functions) of the sole executive body of the joint-stock company, as well as the chief accountant of the joint-stock company or the person performing his functions. The annual financial statements of a joint stock company must be approved by the general meeting of shareholders of the joint stock company. The reliability of the data contained in the annual financial statements of the joint-stock company must be confirmed by the audit commission (auditor) of the joint-stock company. The annual financial statements of a joint stock company must contain: - balance sheet; - Profits and Losses Report; - appendices to the balance sheet and profit and loss statement provided for by regulations Russian Federation; - an audit report confirming the accuracy of the annual financial statements of the joint-stock company, if they are subject to mandatory audit; - explanatory note. A joint stock company required to disclose information in the form of a quarterly report and statements of material facts must disclose annual financial statements as part of the quarterly report for the first quarter. A joint stock company that is not subject to the requirements for disclosure of information in the form of a quarterly report and statements of material facts is obliged to publish the text of the annual financial statements on the Internet page no later than 45 days from the date of expiration of the deadline established by the legislation of the Russian Federation for the submission of annual financial statements. Within no later than 2 days from the date of drawing up the minutes (the expiration date established by the legislation of the Russian Federation for drawing up the minutes) of the annual general meeting of shareholders, at which the issue of approving the annual financial statements was considered, the joint-stock company specified in this paragraph is obliged to publish on the page on the Internet a message about the approval (non-approval) of the annual financial statements of the joint-stock company. If the annual financial statements of a joint stock company were not approved at the annual general meeting of shareholders, the joint stock company is obliged to indicate the reasons that served as the basis for this. If changes were made to the annual financial statements of a joint stock company that were not approved at the annual general meeting of shareholders, and the annual financial statements with the amendments were approved at an extraordinary general meeting of shareholders, the joint stock company is obliged to publish the text of such annual financial statements on the website Internet no later than 2 days from the date of drawing up the minutes (the expiration date established by the legislation of the Russian Federation for drawing up minutes) of the extraordinary meeting of shareholders of the joint-stock company. The text of the annual financial statements of a joint stock company must be available on the Internet page for at least 3 years from the date of its publication on the Internet. Disclosure of annual financial statements does not relieve open joint-stock companies from the obligation to publish annual financial statements in accordance with the legislation of the Russian Federation on accounting.

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More on topic 3.6.2. Disclosure of the annual financial statements of the joint stock company:

1. 3.6. Mandatory disclosure of information by joint stock companies
2. 3.6.2. Disclosure of the annual financial statements of a joint stock company
3. 3.6.5. Disclosure of information about information that may have a significant impact on the value of the securities of the joint-stock company

Should a non-public joint stock company publish reports and disclose information?

The organization is a non-public joint stock company. Is reporting information required to be disclosed? Read in the article.

Question: Non-public joint stock company, one shareholder, public offering valuable papers does not carry out. Should such a JSC publish and disclose information?

Answer: No, it shouldn't.

This duty is:

For public joint stock companies;

Non-public companies with more than fifty shareholders;

In the case of a public offering of bonds or other securities (Article 92 of the Federal Law of December 26, 1995 No. 208-FZ “On Joint-Stock Companies”).

Rationale

Who, how and when is obliged to submit financial statements

The organization must publish reports in cases provided for by law (clause 9 of article 13 of the Law of December 6, 2011 No. 402-FZ). Thus, public joint stock companies are required to publish their annual financial statements. This follows from paragraph 1 of Article 66.3 and paragraph 6 of Article 97 of the Civil Code of the Russian Federation, as well as paragraph 1.1 of Article 1 and Law of December 26, 1995 No. 208-FZ. Moreover, they must publish the reports together with the auditor’s report ().

Joint stock companies publish the text of their annual financial statements on their website on the Internet. Deadline: three days from the date of preparation auditor's report on the reliability of reporting. In any case, accounting reports should be published no later than three calendar days from the date on which the deadline for its submission to Rosstat expired (clause 71.4 of Bank of Russia Regulation No. 454-P dated December 30, 2014).

Statistics for 2016 must be reported by March 31, 2017 inclusive. The deadline for publication of the financial statements along with the auditor's report is April 4. If you are late with publication, there will be a fine. The Bank of Russia warns about this in its information letter dated March 30, 2016 No. IN-06-52/17.

LLCs are required to do this only if they publicly place bonds or other equity securities ().

The requirements for mandatory publication of reporting also apply to organizations that use the simplified tax system (letter of the Ministry of Finance of Russia dated June 18, 2008 No. 07-05-06/137).

Attention: for violation of legal requirements on disclosure of information by the issuer, administrative liability is provided (Part 2 of Article 15.19 of the Code of Administrative Offenses of the Russian Federation).

The penalty is a fine. In this case, the amount of the fine is:

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

The costs associated with the publication of financial statements are administrative (clause 7 of PBU 10/99). Therefore, in accounting, reflect them on account 26 or account 44 (for trading organizations). When calculating income tax, take into account the costs of publishing annual reports as part of other expenses (). When calculating the single tax when simplifying the difference between income and expenses, these costs can also be taken into account in reducing the tax base ().

Federal Law of December 26, 1995 No. 208-FZ “On Joint-Stock Companies”

Article 92. Mandatory disclosure of information by the company

1. A public company is obliged to disclose:
annual report of the company, annual accounting (financial) statements;
prospectus of the company's securities in cases provided for by legal acts of the Russian Federation;1
notification of holding a general meeting of shareholders in the manner prescribed by this Federal Law;
other information determined by the Bank of Russia.

1.1. A non-public company with more than fifty shareholders is obliged to disclose the company's annual report and annual accounting (financial) statements in the manner prescribed by the legislation of the Russian Federation on securities for the disclosure of information on the securities market.

2. Mandatory disclosure of information by the company, including non-public company, in the event of a public placement of bonds or other securities by it, is carried out by the company in the scope and manner established by the Bank of Russia.

In accordance with Article 92 of the Federal Law of the Russian Federation “On Joint-Stock Companies,” open joint-stock companies are required to publish annually in the media mass media, available to all shareholders of this company, annual financial statements. In addition, the following are subject to annual publication:

• 1) prospectus for the issue of shares of the company in cases provided for by legal acts of the Russian Federation;
• 2) a notice of holding a general meeting of shareholders in the manner prescribed by the Federal Law “On Joint-Stock Companies”;
• 3) lists of affiliated persons of the company indicating the number and category of shares owned by them;
• 4) other information determined by the Federal Securities Commission and stock market under the Government of the Russian Federation (2).

Publication of financial statements is the announcement by the company of financial statements in the media for public information.

The financial statements of a company are considered published in the media accessible to all shareholders of the company if the publication actually took place in at least one periodical, which may be determined by the charter of the company or by decision of the general meeting of shareholders of the company.

• 1) the statements are checked and confirmed by an independent auditor (audit firm);
• 2) reporting was approved by the general meeting of shareholders (5).

The balance sheet and profit and loss account, as well as the most necessary reporting forms for users, must be published.

Publication balance sheet can be carried out in an abbreviated form developed by the company in accordance with the Regulations on accounting“Accounting statements of an organization” (PBU 4/99).

An abbreviated form of the balance sheet may include either totals by section or indicators by group of items.

The abbreviated form of the balance sheet may include only the totals for sections, subject to the following conditions being simultaneously met:

• 1) the currency of the balance sheet at the end of the reporting year does not exceed 400,000 times the minimum wage established by the legislation of the Russian Federation;
• 2) proceeds (net) from the sale of goods, products, works, services for the reporting year do not exceed the millionth minimum wage established by the legislation of the Russian Federation at the end of the reporting period (5).

In the form of a balance sheet, which includes only the totals for sections, lines for which there are no numerical values ​​of assets and liabilities are given but crossed out.

Groups of balance sheet items for which the company does not have indicators may not be provided. The exception to this rule is those cases where the relevant indicators occurred in the year preceding the reporting period (6).

The form of the profit and loss report submitted for publication must include all the indicators provided for by PBU 4/99. It is allowed not to include subtotals in the report form. In addition, it is permitted not to provide report articles for which the company does not have indicators. In the case where the relevant indicators occurred in the year preceding the reporting period, they must be included in the report (5).

The profit and loss report must include information on the decision of the general meeting of shareholders on the distribution of profits or coverage of losses of the company for the reporting year, unless such information is published separately or as part of any other document subject to the Federal Law “On Joint Stock Companies” publication in the media (6).

Together with the financial statements, information on the results of an audit conducted by an independent auditor (audit firm) and financial statements drawn up according to standard forms approved by the Ministry of Finance of the Russian Federation for reporting for the reporting year must be published.

If the financial statements are published in abbreviated forms, then instead of the full text of the final part of the audit report prepared by an independent auditor (audit firm), the publication must contain the opinion (assessment) of the independent auditor (audit firm) on the reliability of the financial statements.

If the company publishes its financial statements in full, then the publication must include the full text of the final part of the audit report prepared by an independent auditor (audit firm).

In any case, information on the results of the audit of financial statements must also include the full name of the auditor (audit firm), the type and number of the license to carry out audit activities, and the date of the audit report.

The explanatory note to the annual financial report must disclose all environmental activities carried out by this organization, as well as reflect the degree of their impact on the level of capital investment and profit in the reporting year and characterize the financial consequences for future periods. It is also necessary to disclose information about payments made for environmental needs and for use natural resources, current environmental protection costs and the level of their impact on financial performance.

Publication of financial statements is carried out after verification and confirmation by an independent auditor (audit service), as well as approval of the statements by the general meeting of shareholders (5).

Kuznetsova Elena.

What information is required to be disclosed by an open joint stock company with one shareholder that has registered a report on the issue of shares if registration of a securities prospectus and a public offering of shares are not planned? Service experts answer Legal consulting GARANT Elena Kuznetsova and Artem Barseghyan.

The JSC registered a report on the issue of shares. The OJSC does not plan a public offering of shares, bonds and other securities. All shares of the OJSC belong to one shareholder. Registration of the securities prospectus is not planned. What information and how in accordance with paragraph 1 of Art. 92 of the Federal Law of December 26, 1995 N 208-FZ “On Joint-Stock Companies” is the JSC required to disclose?

In accordance with clause 1 art. 92 Federal Law of December 26, 1995 N 208-FZ “On Joint-Stock Companies” (hereinafter referred to as the JSC Law), an open joint-stock company (hereinafter referred to as the “company”, “OJSC”) is required to disclose:

Annual report of the company, annual financial statements;
- prospectus of the company’s securities in cases provided for by legal acts of the Russian Federation;
- notice of holding a general meeting of shareholders in the manner prescribed by law about JSC;
- other information determined by the federal executive body for the securities market.

Disclosure and provision of information on the securities market is carried out in cases and in the manner prescribed Art. thirty Federal Law of April 22, 1996 N 39-FZ “On the Securities Market” and Regulations on disclosure of information by issuers of issue-grade securities, approved by order FSFM of Russia dated October 4, 2011 N 11-46/pz-n (hereinafter referred to as the Regulations).

Open joint-stock companies, regardless of the methods of placement of securities and the presence of registered prospectuses of securities (prospectuses for the issue of securities), are charged with the obligation to disclose information provided for in Chapter VIII “Mandatory Disclosure of Information by Joint-Stock Companies” of the Regulations. According to clause 8.1.1 Regulations JSC, in addition to other information provided for by the Regulations, is required to disclose:

Annual report of the joint stock company;
- annual accounting (financial) statements of the joint-stock company;
- charter and internal documents of the joint-stock company regulating the activities of its bodies;
- information about affiliated persons of the joint-stock company;
- decision on the issue (additional issue) of securities of the joint-stock company;
- additional information provided Chapter VIII Provisions.

Let us consider sequentially the requirements for the disclosure of these types of information.

Disclosure annual report and annual financial statements of the company

In accordance with clause 8.2.5 The joint-stock company is obliged to publish the text of the annual report on the Internet page no later than 2 days from the date of drawing up the minutes (the expiration date established by the legislation of the Russian Federation for drawing up the minutes) of the general meeting of shareholders, at which the decision was made to approve the annual report of the joint-stock company . Let us remind you that the minutes of the general meeting of shareholders are drawn up no later than three working days after the closing of the general meeting of shareholders ( clause 1 art. 63 Law on JSC). Requirements for the content and procedure for approving the annual report of a joint stock company are provided p.p. 8.2.2-8.2.4 Provisions.

The annual accounting (financial) statements of a joint-stock company are disclosed by publishing its text on a page on the Internet no later than 2 days from the date of expiration of the deadline established by the legislation of the Russian Federation for the submission of annual accounting (financial) statements, and if the annual accounting (financial) statements of the joint-stock company are drawn up before expiration specified period, - no later than 2 days from the date of its preparation, and if the annual accounting (financial) statements of the joint-stock company are subject to mandatory audit, - no later than 2 days from the date of preparation of the auditor's report ( clause 8.3.4 Regulations).

Let us remind you that a mandatory copy of the prepared annual accounting (financial) statements is submitted no later than three months after the end of the reporting period ( Part 2 Art. 18 Federal Law of December 6, 2011 N 402-FZ “On Accounting”). Disclosure of annual accounting (financial) statements does not relieve the JSC from the obligation to publish annual accounting (financial) statements in accordance with the legislation of the Russian Federation on accounting ( clause 8.3.8 Regulations).

Disclosure of information about the content of the charter and other internal documents of the company regulating the activities of its bodies

Barseghyan Artem.

The text of the amendments and (or) additions made to the company’s charter (the charter in new edition) must be published on a page on the Internet no later than 2 days from the date the joint-stock company receives a written notification (certificate) of the authorized government agency on state registration of changes and (or) additions (state registration of a new version of the charter) (if, in cases established by federal law, changes and (or) additions to the company’s charter become effective for third parties from the moment of notification of the authorized state body - no later than 2 days from the date such notice) ( clause 8.4.1 Regulations).

Disclosure of information about affiliated persons of the company

The list of affiliated persons of a joint stock company must be compiled in accordance with Appendix No. 4 to the Regulations. The joint stock company is obliged to publish on the Internet page the text of the list of affiliates compiled as of the end date of the reporting quarter, no earlier than the end date of the reporting quarter and no later than 2 business days from the end date of the reporting quarter, and the texts of changes that occurred in the list of affiliates , - no later than 2 business days from the date of making relevant changes to this list ( clause 8.5.3 Regulations).

Disclosure of additional information provided for in Chapter VIII of the Regulations

The list of additional information disclosed by the joint-stock company is contained in clause 8.7.1 Provisions.

This list includes information:

On the acquisition by a joint stock company of more than 20% of the voting shares of another joint stock company;
- on the disclosure by the joint-stock company on the Internet page of the annual report, annual accounting (financial) statements, list of affiliated persons;
- about changing the address of the Internet page used by the joint-stock company to disclose information;
- on holding a general meeting of shareholders of the joint-stock company.

Disclosure of additional information required by clause 8.7.1 The provisions must be implemented by the joint-stock company by publishing a message about the specified information within the following periods from the moment of the occurrence of the relevant event:
in the news feed - no later than one day;
on a page on the Internet - no later than two days ( clause 8.7.6 Regulations).

The texts of the documents mentioned in the experts’ response can be found in the legal reference system

Chapter 70. Disclosure of the annual report of a joint stock company

70.1. A joint stock company is required to disclose information in the form of an annual report.

70.2. The annual report of a joint-stock company is signed by the person holding the position (carrying out the functions) of the sole executive body of the joint-stock company, and (or) other authorized officials of the joint-stock company.

The annual report of a joint-stock company is approved by the general meeting of shareholders or the board of directors (supervisory board) of the joint-stock company, if the issue of approval of the annual report is within its competence by the charter of the joint-stock company.

If the annual report of a joint-stock company is approved by the general meeting of shareholders, it is subject to prior approval by the board of directors (supervisory board) of the joint-stock company, and if there is no board of directors (supervisory board) in the joint-stock company - by the person holding the position (performing the functions) of the sole executive body joint stock company.

The reliability of the data contained in the annual report of the joint-stock company must be confirmed by the audit commission (auditor) of the joint-stock company. The specified confirmation is not required if, in accordance with the charter of the non-public joint-stock company, the audit commission (auditor) is absent (not elected) or is elected (created) exclusively in cases provided for by the charter of the non-public joint-stock company, and such cases do not provide for confirmation (verification) of accuracy data contained in the annual report of the joint-stock company.

70.3. The annual report of a joint stock company must contain:

information about the position of the joint-stock company in the industry;

priority areas of activity of the joint-stock company;

report of the board of directors (supervisory board) of the joint-stock company on the results of the development of the joint-stock company in the priority areas of its activities;

information on the volume of each type of energy resource used by the joint-stock company in the reporting year ( atomic Energy, thermal energy, electrical energy, electromagnetic energy, oil, motor gasoline, diesel fuel, heating oil, natural gas, coal, oil shale, peat, etc.) in kind and in monetary terms;

prospects for the development of a joint stock company;

report on the payment of declared (accrued) dividends on shares of the joint-stock company;

description of the main risk factors associated with the activities of the joint-stock company;

The Federal Law "On Joint-Stock Companies" deals with major transactions, indicating for each transaction its essential conditions and the management body of the joint-stock company that made the decision to consent to its completion or its subsequent approval. The annual report of a joint stock company, instead of the specified list, may contain a link to a document containing a list of major transactions carried out by the joint stock company in the reporting year, indicating its name and address of the Internet page on which it is disclosed, as well as, if available, the number and date its signing, the reporting period for which it was compiled;

a list of transactions carried out by the joint-stock company in the reporting year, recognized in accordance with the Federal Law “On Joint-Stock Companies” as transactions in which there was an interest, indicating for each transaction the interested party (interested parties), essential conditions and the management body of the joint-stock company that made the decision on consent to its completion or its subsequent approval (if there is such a decision), and for each transaction (group of interrelated transactions), the size of which (which) was two percent or more book value assets of the joint-stock company, - also indicating the basis (reasons) on which the person (persons) are recognized as interested (interested) in the transaction, the share of participation of the interested person (interested parties) in the authorized (share) capital ( shares of shares owned by the interested person(s) of the joint stock company and legal entity, which was a party to the transaction, on the date of the transaction. The annual report of a joint-stock company, instead of the specified list, may contain a link to a document containing a list of transactions carried out by the joint-stock company in the reporting year in which there was an interest, indicating its name and the address of the Internet page on which it is disclosed, as well as, if availability, number and date of its signing, reporting period for which it was compiled;

composition of the board of directors (supervisory board) of the joint-stock company, including information on changes in the composition of the board of directors (supervisory board) of the joint-stock company that took place in the reporting year, and information about members of the board of directors (supervisory board) of the joint-stock company, including their brief biographical information data (year of birth, information about education, information about the main place of work), the share of their participation in the authorized capital of the joint-stock company and the share of ordinary shares of the joint-stock company owned by them, and if during the reporting year there were committed by members of the board of directors (supervisory council) transactions for the acquisition or alienation of shares of a joint-stock company, as well as information about such transactions, indicating for each transaction the date of its completion, the content of the transaction, categories (types) and number of shares of the joint-stock company that were the subject of the transaction;

information about the person holding the position (performing the functions) of the sole executive body of the joint-stock company (director, general director, chairman, manager, management organization etc.), and members of the collegial executive body of the joint-stock company, including their brief biographical data (year of birth, information about education, information about the main place of work), the share of their participation in the authorized capital of the joint-stock company and the share of ordinary shares belonging to them shares of the joint-stock company, and if during the reporting year there were transactions involving the acquisition or alienation of shares of the joint-stock company by a person holding the position (performing the functions) of the sole executive body, and (or) members of the collegial executive body, also information about such transactions indicating for each transaction the date of its completion, the content of the transaction, the category (type) and number of shares of the joint-stock company that were the subject of the transaction;

the main provisions of the joint stock company's policy in the field of remuneration and (or) compensation of expenses, as well as information on each of the management bodies of the joint stock company (with the exception of individual, who held the position (performed the functions) of the sole executive body of the joint-stock company, unless such a person was the manager) indicating the amount of all types of remuneration, including wages members of the management bodies of the joint-stock company who were its employees, including those who worked part-time, bonuses, commissions, remunerations separately paid for participation in the work of the relevant management body, other types of remuneration that were paid by the joint-stock company during the reporting year, and indicating the amount of expenses associated with the performance of the functions of members of the management bodies of the joint-stock company, compensated by the joint-stock company during the reporting year. If a joint-stock company paid remuneration and (or) compensated expenses to a person who was simultaneously a member of the board of directors (supervisory board) of the joint-stock company and was a member of the collegial executive body (board, directorate) of the joint-stock company, the remuneration paid and (or) compensated expenses of such person related to his performance of the functions of a member of the board of directors (supervisory board) of the joint-stock company are included in the total amount of remuneration paid and (or) compensated expenses for the board of directors (supervisory board) of the joint-stock company, and other types of remuneration paid and (or) compensated expenses of such persons are included in the total amount of remuneration and (or) compensated expenses for the collegial executive body (board, directorate) of the joint-stock company;

information (report) on the joint-stock company’s compliance with the principles and recommendations of the Corporate Governance Code recommended for use by the Bank of Russia (hereinafter referred to as the Corporate Governance Code);

information on the approval of the annual report by the general meeting of shareholders or the board of directors (supervisory board) of the joint-stock company, if the issue of approval of the annual report is within its competence by the charter of the joint-stock company, as well as other information provided for by the charter or internal document of the joint-stock company.

Information about changes:

Chapter 70 was supplemented by clause 70.3.1 from December 23, 2017 - Directive of the Bank of Russia dated September 27, 2017 N 4542-U

70.3.1. In the annual report of a joint stock company, which is credit institution, instead of the information provided for in paragraphs two - four, six, seven, eleven - thirteen of paragraph 70.3 of these Regulations, there may be a reference to the document (documents) in which this information is disclosed, indicating its name (their names) and the addresses of the Internet page on which it is disclosed (they are disclosed), as well as, if available, the number and date of its (their) signing, the reporting period for which it was compiled (they are compiled).

70.4. If the shares of a joint stock company are admitted to organized trading, the annual report of the joint stock company must include a report on compliance with the principles and recommendations of the Corporate Governance Code, containing:

a statement from the board of directors (supervisory board) of the joint stock company on compliance with the principles of corporate governance enshrined in the Corporate Governance Code, and if such principles are not observed by the joint stock company or are not fully observed by it - indicating these principles and a brief description of the part in which they are not are observed;

short description the most significant aspects of the model and practice of corporate governance in a joint stock company;

a description of the methodology by which the joint-stock company assessed compliance with the principles of corporate governance enshrined in the Corporate Governance Code;

an explanation of the key reasons, factors and (or) circumstances that must be of a specific nature, due to which the joint-stock company does not comply or does not fully comply with the principles of corporate governance enshrined in the Corporate Governance Code;

a description of the mechanisms and tools of corporate governance that are used by the joint-stock company instead of (instead of) those recommended by the Corporate Governance Code;

planned (proposed) actions and measures of the joint-stock company to improve the model and practice of corporate governance, indicating the timing of the implementation of such actions and measures.

70.5. If at the end of the second reporting year or each subsequent reporting year the value of the net assets of the joint-stock company is less than its authorized capital, the annual report of the joint-stock company must include a section on the state of its net assets.

The section on the state of the net assets of the joint-stock company must contain:

indicators characterizing the dynamics of changes in the value of the net assets and authorized capital of the company for the last three completed reporting years or, if the joint-stock company has existed for less than three years, for each completed reporting year;

the results of an analysis of the reasons and factors that, in the opinion of the board of directors (supervisory board) of the joint-stock company, led to the fact that the value of the net assets of the joint-stock company was less than its authorized capital;

a list of measures to bring the value of the net assets of a joint-stock company in accordance with the amount of its authorized capital.

70.6. A joint stock company is obliged to publish the text of the annual report on the Internet page no later than two days from the date of drawing up the minutes (the expiration date established by the legislation of the Russian Federation for drawing up minutes) of the general meeting of shareholders or the meeting of the board of directors (supervisory board), at which it was adopted decision to approve the annual report of the joint stock company.

70.7. The text of the annual report of the joint-stock company must be available on the Internet page for at least three years from the date of expiration of the period established by these Regulations for its publication on the Internet, and if it is published on the Internet after the expiration of such period - from the date of its publication on the Internet.

Information about changes:

By Directive of the Bank of Russia dated December 16, 2015 N 3899-U, Chapter 70 was supplemented with clause 70.8

70.8. If unreliable, inaccurate, incomplete and (or) misleading information disclosed in the annual report of the joint-stock company is identified, the joint-stock company has the right to change (adjust) the information disclosed in the annual report by publishing the text of the document approved on the Internet page the board of directors (supervisory board) of the joint stock company, which contains amended (adjusted) information.

A document containing amended (adjusted) information disclosed in the annual report of a joint stock company must indicate:

information that the document is published in order to change (adjust) the information contained in the previously published annual report of the joint-stock company;

the full text of the changed (adjusted) information, as well as a brief description of the changes made;

information about the approval of the document by the board of directors (supervisory board) of the joint-stock company as an internal document of the joint-stock company that does not regulate the activities of its bodies.

The text of the document containing the amended (adjusted) information disclosed in the annual report of the joint-stock company must be available on the Internet page from the date of its publication on the Internet until the expiration of the period established by these Regulations for providing access to the text of the annual report of the joint-stock company.