The Official Statistical Observation by Form “Report on Issue, Offering and Circulation of Securities”: The Importance for Decision-Making at the Ukrainian Stock Market

Keywords: stock market, securities, equity of issuers, respondent, management decisions, official statistical observation, Report on Issue, Offering and Circulation of Securities (form No 2-Б), nominal value, value of sales (market value

Abstract

Practical aspects of preparation and use of the Official Statistical Observation of Ukrainian enterprises by Form “Report on Issue, Offering and Circulation of Securities” is highlighted from the perspectives of equity formation and transfer of ownership for equity components (shares and other securities). Value characteristics of issue, offering and circulation of issuers’ securities are discussed. It is demonstrated that the above characteristics constitute the information base for the operation of securities market, with the core data being the overall nominal value of securities belonging to the owners. Emphasis is made on the importance of data obtained from the form No 2-Б about issue, offering and circulation of securities for the Ukrainian stock market; data on key transactions on the securities market in 2012–2016 are given.      

The classification and terms of the official statistical observation and the peculiarities of preparing the report on issue, offering and circulation of securities by form No 2-Б are discussed. The essential observation parameters are selected as the classification criteria, namely: characteristics of its organization, preparation, subject, respondents, statistical methodology, statistical tools, statistical indicators, etc. 

It is stressed that statistical information carriers, e. i. observation forms, were being changed along with transformations in the Ukrainian economy. The evolution of the form No 2-Б for the official statistical observation of Ukrainian enterprises on issue, offering and circulation of securities over 1997–2017 is traced. The change in recording of aspects like bond value, as well as observation status, title, respondents, periodicity, contents of the form sections, etc. are shown.     

The information base for the official statistical observation by form No 2-Б is the data from accounting and financial statements of enterprises issuing equity securities. The legal base is provisions and regulations of normative acts on equity, fixed in the statutory documents of an issuer. The information from accounting and financial statements of a joint-stock company on equity transferred to ownership has considerable value, being used for effective company management and for filling and submission of the form No 2-Б. The latter is of great interest for investors engaged in taking investment decisions. Conclusions from the study are made and areas of further studies are outlined.      

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Published
2019-12-05
How to Cite
Panteleiev, V. P. (2019). The Official Statistical Observation by Form “Report on Issue, Offering and Circulation of Securities”: The Importance for Decision-Making at the Ukrainian Stock Market. Statistics of Ukraine, 86(3), 14-24. https://doi.org/10.31767/su.3(86)2019.03.02