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REPUBLIC OF LITHUANIA

REPUBLIC

LITHUANIA REPUBLIC

LITHUANIA LAW ON THE ESTABLISHMENT

THE LITHUANIAN DEVELOPMENT BANK AND ON THE APPROVAL

ITS STATUTE The Seimas

the Republic

Lithuania, on the basis

the Joint Declaration

Ministers from Denmark, Finland, Iceland, Norway, Sweden, Estonia, Latvia and Lithuania on the Establishment

a Baltic Investment Program for Small and Medium-Sized Enterprises in Estonia, Latvia and Lithuania, done in Helsinki on 4 March 1992, and the Memorandum

Understanding between the Government

the Republic

Lithuania, the European Bank for Reconstruction and Development, and the Nordic Investment Bank, done in Vilnius on 28 June 1993 hereby passes this Law: 1. To approve the Statute

the Lithuanian Development Bank. 2. To establish that in case

conflict between the Statutes

the Lithuanian Development Bank and the laws and other standard acts

the Republic

Lithuania, the provisions

the Statutes

the Lithuanian Development Bank shall prevail; and 3. To propose to the Government

the Republic

Lithuania to take part in the establishment

the Lithuanian Development Bank. I promulgate this Law passed by the Seimas

the Republic

Lithuania. ALGIRDAS BRAZAUSKAS President

the Republic Vilnius 14 December 1993 No. I-335 Appendix to the Law

the Republic

Lithuania

14 December 1993 No. I-335 STATUTE

THE LITHUANIAN DEVELOPMENT BANK CHAPTER 1 GENERAL PROVISIONS Article 1 The Lithuanian Development Bank (LDB) is a stock investment bank to be set up by the Government

Lithuania and the European Bank for Reconstruction and Development (EBRD), with possible participation

other Lithuanian and foreign shareholders. The LDB is guided by the laws

the Republic

Lithuania, this Statute and international banking principles. The LDB is a legal person operating in an independent and autonomous manner. The name

the Bank is: in Lithuanian: Lietuvos Vystymo Bankas (abbreviated form - LVB), in English: Lithuanian Development Bank (abbreviated form - LDB). The seat

the Bank is located in Vilnius. Article 2 The LDB shall be established to promote the economic development

the Republic

Lithuania. Its principal activities shall be the financing

capital investment and related permanent working capital requirements

financially profitable and creditworthy private capital enterprises. In exceptional cases the LDB may also channel resources to state enterprise projects as a trustee or agent for third parties without taking financial risk. In its activities the LDB shall especially promote the establishment and development

small and medium size enterprises and

a capital market in Lithuania. It will only pursue such activities and in such manner as to earn a commercial rate

return. The LDB financing shall be provided for medium and long term, short term loans may be granted only in exceptional cases and with the assent

the Board

Directors. Article 3 The LDB shall be liable for its obligations with all its property. The LDB shall not be liable for the obligations

the state. The state is not liable for the obligations

the LDB, with the exception

cases where the state undertakes such obligations. The LDB shall not be liable for the obligations

its shareholders. The shareholders shall be liable for the obligations

the LDB only to the extent

their commitments to the Bank's capital, but not with their own property. Article 4 The LDB shall guarantee the secrecy

its clients' correspondent accounts and operations. The Board members, President

the LDB, staff

the Bank, auditors and other persons authorized to obtain such information shall be obliged to maintain the secrecy

all information relating to customer accounts and bank operations. Such information may be disclosed only in cases stated by law. Article 5 The LDB may open its affiliates and representative

fices in Lithuania and abroad. Article 6 Upon its adoption by the Seimas, the Statute

the LDB shall be registered with the Bank

Lithuania. The LDB may commence activities: upon receiving a license from the Bank

Lithuania and upon the registration

the LDB in the Registration Book

the Bank

Lithuania; and upon presenting to the Bank

Lithuania the LDB auditor's certification that the share capital has been paid-in in accordance with the founding and subscription agreement. The affiliates and representative

fices

the LDB shall commence their activities upon their registration in the Registration Book

the Bank

Lithuania. The licence shall be issued free

charge within 30 days from submitting an application and all the requisite documents to the Bank

Lithuania. The application shall be submitted with the following: 1) the founding and subscription agreement between the Government

the Republic

Lithuania and other possible founders, covering: - the Statute

the Bank, - the names

the founders

the Bank and the address

their

fices, - the amount

shares subscribed for by each founder, and - the term during which all the shares must be paid for; 2) the minutes

the constitutive meeting

the shareholders covering the elected members to the Board

Directors and the appointed auditors

the Bank; 3) certification from the auditors that the subscribed share capital has been paid-in; 4) name and address

the members to the Board

Directors as well as their alternates; 5) name and address

the President

the Bank; 6) name and address

all persons authorized to sign on behalf

the Bank; and 7) name and address

the affiliates and representative

fices

the LDB in Lithuania and abroad. The LDB must present to the Bank

Lithuania for registration all decisions

the shareholders to increase or decrease the share capital

the LDB, to liquidate the LDB or to appoint the liquidators, as well as all decisions to change or supplement the documents and information set forth herein. Article 7 The LDB shall pay the taxes in accordance with the Law on Foreign Investments in the Republic

Lithuania and other laws

the Republic

Lithuania. CHAPTER 2 CAPITAL AND SHARES

THE LDB Article 8 The initial subscribed share capital

the LDB amounts to ECU five

(5)million. The share capital is divided into 50 ordinary registered shares with a par value

ECU 100,000 each. Contributions to the share capital shall be made in accordance with the procedure established in the founding and subscription agreement in cash or in kind. The value

in kind contributions must be duly verified by independent experts and auditors

the Bank. The shares shall be considered to be paid-in by in kind contributions after their evaluation has been confirmed by the General Meeting

Shareholders pursuing from the recommendations

the Board

Directors. Article 9 The share capital

the LDB may be increased as per resolution

the General Meeting: 1) by issue and placement

new payable shares; 2) by transferring part

the restricted or unrestricted reserves to the share capital and thereby increasing the par value

a share or by issuing new free shares; and 3) by using the 1st and the 2nd methods simultaneously. Article 10 The General Meeting

Shareholders shall determine the conditions

subsequent issue

shares, the class and number

shares issued when increasing the capital, subscription terms and procedures. Subscribed shares must be paid-in within the time schedule decided by the General Meeting

Shareholders but within one year from the day

the subscription therefor. Article 11 The reserve capital (restricted reserves) shall be formed by deducting at least 10%

profits annually, until it has reached the level determined by the General Meeting but no less than 1/4

subscribed share capital. The reserve capital may be used only to cover the losses or to increase the share capital. Article 12 Unrestricted reserves may be formed from the profits left after the deductions in accordance with Article 11

this Law. Article 13 The shareholder

the LDB shall have the following property and non-property rights: 1) to receive the dividend if it is assigned; 2) to receive part

the property

the Bank under liquidation; 3) to have a priority to subscribe for such part

any increase in the share capital which is proportional to the value

his subscribed for and paid-in shares; 4) to sell or transfer in any other way all or part

his stock to other persons; and 5) to participate in the governing

the Bank in line with Chapter 4

this Statute. Article 14 The share capital

LDB can be decreased by decision

the General Meeting, taking into consideration the rights

creditors as well as stating the reasons

decrease and setting the procedure

decrease. CHAPTER 3 FUNCTIONS

THE LDB Article 15 THE LDB shall perform the following operations: 1) shall grant loans in national and foreign currency; 2) shall issue guarantees; 3) shall participate in co-financing activities; 4) shall borrow funds for its own account in foreign and national currency, in Lithuania and abroad, using all relevant financial instrument; 5) shall accept managed funds from Lithuania and abroad directly related to the activities undertaken by the LDB; 6) shall invest its liquid assets in Lithuania and abroad; 7) shall engage in correspondent activities with foreign banks and shall maintain hard currency accounts with these banks; and 8) shall provide advisory services on the issues

project financing. Upon separate authorization from the shareholders, the Bank may make equity investments. Such authorization shall be passed through at the shareholders meeting by at least 2/3 majority vote in accordance with the procedure for conducting the General Meeting

Shareholders. The LDB may engage in other activities relating to its operation. The LDB shall not take deposits or conduct current account business. The Bank shall take into account the potential environmental impact associated with its investment decisions. Article 16 The LDB shall conduct its operations according to the following principles and standards meeting international banking practices: 1) the LDB shall choose clients by itself independently according to project profitability; 2) generally, loans and guarantees shall be granted for medium and long terms; loans may be granted for a short term only in exceptional cases; 3) the LDB may make loans directly to borrowers or indirectly through other banks serving as intermediaries; 4) the LDB shall not incur the foreign exchange risk in its lending and funding operations; 5) in making or guaranteeing a loan, the LDB must obtain adequate security or payment depending on the financial capability

the ultimate borrower to meet contractual obligations; 6) the interest rates charged and other financial conditions fixed by the LDB for its lending and related activities shall be set at levels to cover the operating and financing costs

the LDB as well as to earn a commercial return and to reflect appropriate market terms for the type

investment envisaged; and 7) the LDB shall charge a fee for all its services. Article 17 When performing its operations, the LDB shall in the normal course conform to the following economic standards: 1) the Bank's borrowings may not exceed more than four times the total amount

the Bank's paid-up share capital and reserve capital; 2) equity investments in the share capital

a single enterprise or group

enterprises connected by ownership right may not exceed 25%

the issued capital

the enterprise or group

enterprises and 10%

the Bank's paid-up share capital and reserve capital; 3) the aggregate total

equity investments shall not exceed 75%

the Bank's paid-up share capital and reserve capital; 4) the total commitment to any single enterprise or group

enterprises connected by ownership right (loans guarantees, equity and any other type

assistance) may not exceed 20%

the Bank's paid-up share capital and reserve capital; 5) the total commitment to a single project may not exceed 20%

the Bank's paid-up share capital and reserve capital. If the above standards are not conformed to, the Board

Directors must immediately adopt a decision concerning the term and means

resolution

the non-conformity. The economic standards and reserve requirements established by the Bank

Lithuania shall not be obligatory to the LDB. CHAPTER 4 THE GOVERNING BODIES

THE LDB Article 18 The governing bodies

the LDB are: 1) the General Meeting

Shareholders; 2) the Board

Directors; and 3) the President. Article 19 The General Meeting

Shareholders is the supreme governing body

the LDB. The annual General Meeting shall be convoked by the Board

Directors no later than within four months from the end

each financial year. Extraordinary General Meetings shall be convoked by the auditors or upon the decision

the Board

Directors adopted on its initiative or whenever requested in writing by the owners

at least 1/10

all shares. The shareholders must be notified

the General Meeting by registered letters no later that two weeks before the Meeting. Invitations with the enclosed agenda, time and place

the Meeting must be sent to the addresses recorded in the register

shareholders. The following matters shall be within the exclusive competence

the General Meeting: 1) approval

amendments to the Statute

the Bank to be presented to the Seimas; 2) increase and reduction

the share capital and other matters stated in Article 10

this Statute; 3) approval

the Annual Report

the LDB, the Annual Statement

Accounts, and allocation and distribution

profit and compensation for the losses; 4) election

the auditors and liquidators and establishment

their salaries; 5) election

the members

the Board

Directors and establishment

their salaries; and 6) dissolution or merger

the LDB. The General Meeting may adopt resolutions if the attending shareholders or their proxy have more than 1/2

the total number

votes. If there is no quorum, the Board

Directors, in compliance with the procedure for convoking Meetings established in Article 19

this Statute, must immediately convoke a repeat Meeting. Repeat Meeting shall have the right to pass resolutions regardless

the number

the attending shareholders. The General Meeting may resolve only the issues included on the agenda, with the exception

cases when all the shareholders are present in person or by proxy and give their unanimous consent that the issues which are not on the agenda be considered. The General Meeting

Shareholders shall pass its resolutions by more than 2/3 majority

the votes cast in the matters defined in items 1), 2) and 6)

Article 19

, whereas all other decisions shall be taken by a majority

the votes cast. General Meetings

Shareholders may be attended by shareholders who own shares registered in the Share Register

the LDB. Each General Meeting shall be recorded by minutes, which must be signed by the secretary and the chairman

the General Meeting. Lithuanian and English shall be used in General Meetings. All resolutions passed by a General Meeting as well as related

ficial documents must be announced in Lithuanian and in English and shall have equal force. Article 20 The Board

Directors shall consist

at least five

(5), but not more than nine
(9), voting members. Each member shall have an appointed alternate member. The detailed procedure for election to the Board

Directors as well as the number

its members shall be determined by the General Meeting. The right

representation in the Board

Directors shall be determined in proportion to the respective shareholder's subscribed and paid-in shares. The members

the Board

Directors as well as their alternates, except the President, shall be appointed for a three year period. All the members

the Board

Directors must be persons experienced in economic and financial matters and/or in banking. Article 21 Every year, no more than 30 days after annual General Meeting, the Board

Directors shall by simple majority vote elect one

its members as Chairman

the Board

Directors and one member as his deputy. The same person may be elected as Chairman

the Board

Directors for not more than six

(6)years in succession. The President shall not be eligible as Chairman or deputy Chairman

the Board

Directors. The members

the Board

Directors shall account for their work to the General Meeting

Shareholders. All the powers

the LDB, except for the powers expressly vested in the General Meeting, shall be vested in the Board

Directors. In this respect the Board

Directors shall especially: 1) direct and supervise the activities and operations

the LDB; 2) appoint and dismiss the President

the LDB; 3) establish the LDB's operational guidelines, approve the Code

the Board

Directors and the annual budget

the LDB; 4) determine the remuneration

the President; 5) submit to the General Meeting

Shareholders the Annual Report

the Bank, the Annual Statement

Accounts, the Auditor's Report and the proposal for allocation and distribution

profit; 6) submit to the General Meeting any proposals to increase or reduce the capital; and 7) approve all investments and loans unless such powers are delegated to the President. Article 22 The meeting

the Board

Directors shall be convoked by the Chairman or, in case

his absence, by his deputy, at least four

(4)times a year. A meeting must also be convoked whenever requested by at least two
(2)members

the Board

Directors or by the President or by the auditor(s) with the subject

discussion stated. The Board

Directors may pass resolutions if a majority

its members are present in person or by proxy. Decisions

the Board

Directors shall be passed by majority vote

the Members present and voting with the exception

decisions on issues covered in items 2), 3) and 7)

Article 21

which to be taken upon a more than 2/3 majority vote

the Board members present and voting. Each member shall have one vote. In the event

a tie the vote

the Chairman

the meeting shall be decisive. In case

urgency, the Board

Directors may pass its resolutions by letter or telegraphic balloting. Such decisions are deemed to have been passed, as soon as the matter to be decided has been transmitted to all members

the Board

Directors and affirmative written or telegraphic statements from at least a half or, on issues covered in items 2), 3) and 7)

Article 21

,

more than 2/3

all Board members have been received. Written invitations to vote shall be sent by registered mail. Telegraphic invitations to vote shall be confirmed by telegraphic answer without undue delay. The results

voting by mail or by telegraph shall be announced at the next meeting

the Board

Directors. Each meeting

the Board

Directors shall be recorded by the minutes which are to be signed by the Chairman

the meeting and the secretary. All communication and documents related to the activities

the Board

Directors shall be in Lithuanian and in English. Article 23 The day-to-day management

the LDB shall be carried out by the President. The President shall be appointed for the term

five

(5)years. He may be repeatedly appointed for another term. The President

the LDB must be a resident

the Republic

Lithuania. The President shall conduct the current business

the LDB under the direction

the Board

Directors. The President shall decide the organizational structure

the Bank, shall be responsible for appointment and dismissal

the staff. The President

the LDB shall be a non-voting member

the Board

Directors. Article 24 Two persons shall be authorized to jointly sign on behalf

the LDB. They may be members

the Board

Directors, the President or persons authorized by the Board

Directors. Article 25 The members

the Board shall be liable to the LDB for the losses inflicted on the Bank by reason

their negligence or deliberately inadequate performance

their duties. CHAPTER 5 ANNUAL REPORT AND DISTRIBUTION

PROFITS Article 26 The Annual Statement

Accounts must be in accordance with the generally accepted principles

accounting as well as with the standards

accounting in effect in the Republic

Lithuania. The audit report and the principles

auditing must correspond to the generally accepted principles

accounting. The financial accounting

the LDB shall be carried out in the currency

the share capital. Transactions concluded in the national currency

the Republic

Lithuania or in any other currency must be accounted in the Bank accounts according to the exchange rate as fixed by the Bank

Lithuania for the day

the transaction. All transactions concluded in the currency other than the currency

the share capital must be accounted as converted in the currency used for the LDB accounting in accordance with the generally accepted standards. The LDB shall organize its book-keeping, accountancy and statistics as well as prepare and submit reports in accordance with the procedure established by the laws

the Republic

Lithuania. Article 27 The net annual profit after all necessary deductions, including those for loan losses, shall be allocated on the decision

the General Meeting

Shareholders in accordance with the procedure established in Articles 11-13

this Statute. Article 28 The General Meeting

Shareholders shall determine the amount

dividends according to the recommendations

the Board

Directors. Dividends shall be payable only for the fully paid-in shares. The LDB shall pay dividends, if any, to the shareholders not later than within four weeks after the allocation

profits. CHAPTER 6 SUPERVISING AND AUDITING

THE LDB'S ACTIVITIES Article 29 The auditing

the LDB shall be carried out by independent external auditors appointed by the General Meeting

Shareholders for the period

one year. The members

the Board

Directors and the staff

the LDB are excluded from being auditors. The auditor must be either a universally recognized international auditing firm or the auditor must represent an auditing firm associated with an internationally recognized auditing firm. Article 30 The auditors shall have access to and shall audit the accounts, book-keeping and operations

the LDB. Article 31 At the request

shareholders representing at least one tenth (1/10)

all shares a special auditor may be appointed to carry out a special auditing

the LDB. Such audit shall be carried out at the expense

the requestor. Article 32 The Board

Directors shall submit to the auditors the Annual Statement

Accounts and the Annual Report no later than within four

(4)weeks following the end

the financial year. The auditors shall submit to the Board

Directors the Auditor's Report no later than three weeks before the date

the annual General Meeting. The Board

Directors shall submit to the shareholders the Annual Statement

Accounts, the Annual Report and the Auditor's Report no later than two

(2)weeks before the date

the General Meeting. The Annual Statement

Accounts, the Annual Report and the Auditor's Report shall be delivered to the Bank

Lithuania within 30 days from approval thereof by the General Meeting

Shareholders. Article 33 The Bank

Lithuania shall carry out the supervision and auditing

the LDB's activities in pursuance

the Law on the Bank

Lithuania. CHAPTER 7 TERMINATION

THE LDB'S ACTIVITIES Article 34 The LDB shall terminate its activities by dissolution: 1) by the decision

the General Meeting; 2) in case

insolvency or bankruptcy; or 3) by decision

the court. The issues concerning the termination

the LDB's activities and procedures for the final settlement

debts with creditors shall be determined by the General Meeting

Shareholders. Article 35 The dissolution shall be carried out by liquidators appointed by the General Meeting

Shareholders or, in the case

bankruptcy, by court. At the end

the term

dissolution

the LDB, the liquidators submit to the General Meeting

Shareholders the final report and balance sheet. Article 36 The activities

the liquidators, the current and final reports as well as the balance sheet shall be inspected by the auditors

the LDB who shall submit to the General Meeting

Shareholders the Auditor's Report simultaneously with the current and final reports

the liquidators. Article 37 The assets

the LDB remaining after adjustment

all liabilities, shall be distributed to the shareholders in proportion to their shares in the share capital.

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