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22.01.2019

The Commission draws the attention of professional stock market participants to the fact that the use of audited profit for the current year by the auditor for the calculation of prudential standards is allowed for no more than 3 months from the date of such confirmation, provided that throughout this time the financial result was profit. At the same time, the date from which the auditor confirmed the profit of the current year may be included in the calculation of prudential ratios, is the date of the auditor's report.

If a professional participant receives a loss for the current year before the expiration of the specified 3 months, the use of audited profits for the calculation of prudential standards should be discontinued from the day such damage is received. Thus, if the profit of the current year as of June 30, 2018 was confirmed by the auditor on July 15, 2018, its use for the calculation of prudential norms is possible from July 15, 2018 to September 30, 2015, that is no more than 3 months from the date on which the auditor verified his confirmation (30.06.2018), provided that the financial result during this time is a profit.

If, for example, at the end of July, profit was received, and at the end of August there was a loss, then the use in calculating the prudential norms of profit as of June 30, 2018, confirmed by the auditor, should be discontinued from August 31, 2018.

At the same time, the Commission recommends that, at the end of each working day, calculate prudential standards, determine the financial result on a daily basis. In this case, for example, if, for example, at the end of each working day until August 10, the financial result was a profit, and as of August 10, there was a loss, then use in calculating the prudential norms of profit as of June 30, 2018, confirmed by the auditor, should be stopped from 08.10.2018.

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