The relevant resolution bans loss-making finance establishments to provide persons (insiders) with loans and guarantees, buy back their shares and buy non-government securities. Apart from this, loss-making banks cannot early repay their debt securities (except for repayment at the price lower than 50% of the nominal value). Unprofitable finance institutions must stop paying dividends to their shareholders, bonuses, premiums and remunerations to their employees, they also cannot distribute capital in any form, increase volumes of capital investments and intangible assets, undertake expenditures for consultation services and open new branches and outlets. According to the NBU, in January - June 2009, the gross loss of joint stock banks posted UAH 14,321 billion (USD 1 - UAH 7.69). About 40 banks operated at a loss as of April 1, 2009.