INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of August 31, 2017 No. 4515-U

About structure and procedure for disclosure by the Bank of Russia of information containing in the reporting of credit institutions (banking groups)

This Instruction based on part two of article 57 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, Art. 2426; No. 30, Art. 3101; 2006, No. 19, Art. 2061; No. 25, Art. 2648; 2007, No. 1, Art. 9, Art. 10; No. 10, Art. 1151; No. 18, Art. 2117; 2008, No. 42, Art. 4696, Art. 4699; No. 44, Art. 4982; No. 52, Art. 6229, Art. 6231; 2009, No. 1, Art. 25; No. 29, Art. 3629; No. 48, Art. 5731; 2010, No. 45, Art. 5756; 2011, No. 7, Art. 907; No. 27, Art. 3873; No. 43, Art. 5973; No. 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438, Art. 3476, Art. 3477; No. 30, Art. 4084; No. 49, Art. 6336; No. 51, Art. 6695, Art. 6699; No. 52, Art. 6975; 2014, No. 19, Art. 2311, Art. 2317; No. 27, Art. 3634; No. 30, Art. 4219; No. 40, Art. 5318; No. 45, Art. 6154; No. 52, Art. 7543; 2015, No. 1, Art. 4, Art. 37; No. 27, Art. 3958, Art. 4001; No. 29, Art. 4348; Art. 4357; No. 41, Art. 5639; No. 48, Art. 6699; 2016, No. 1, Art. 23, Art. 46, Art. 50; No. 26, Art. 3891; No. 27, Art. 4225, Art. 4273, Art. 4295; 2017, No. 1, Art. 46; No. 14, Art. 1997; No. 18, Art. 2661, Art. 2669; No. 30, of the Art. 4456) establishes structure and procedure for disclosure by the Bank of Russia on the official site on the Internet (further - the official site of the Bank of Russia) information containing in the reporting of credit institutions (banking groups) represented to the Bank of Russia according to article 43 of the Federal law "About Banks and Banking Activity" (in edition of the Federal Law of February 3, 1996 No. 17-FZ) (Sheets of the Congress of People's Deputies of RSFSR and the Supreme Council of RSFSR, 1990, No. 27, Art. 357; Russian Federation Code, 1996, No. 6, Art. 492; 1998, No. 31, Art. 3829; 1999, No. 28, Art. 3459, Art. 3469; 2001, No. 26, Art. 2586; No. 33, Art. 3424; 2002, No. 12, Art. 1093; 2003, No. 27, Art. 2700; No. 50, Art. 4855; No. 52, Art. 5033, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 1, Art. 18, Art. 45; No. 30, Art. 3117; 2006, No. 6, Art. 636; No. 19, Art. 2061; No. 31, Art. 3439; No. 52, Art. 5497; 2007, No. 1, Art. 9; No. 22, Art. 2563; No. 31, Art. 4011; No. 41, Art. 4845; No. 45, Art. 5425; No. 50, Art. 6238; 2008, No. 10, Art. 895; 2009, No. 1, Art. 23; No. 9, Art. 1043; No. 18, Art. 2153; No. 23, Art. 2776; No. 30, Art. 3739; No. 48, Art. 5731; No. 52, Art. 6428; 2010, No. 8, Art. 775; No. 27, Art. 3432; No. 30, Art. 4012; No. 31, Art. 4193; No. 47, Art. 6028; 2011, No. 7, Art. 905; No. 27, Art. 3873, Art. 3880; No. 29, Art. 4291; No. 48, Art. 6730; No. 49, Art. 7069; No. 50, Art. 7351; 2012, No. 27, Art. 3588; No. 31, Art. 4333; No. 50, Art. 6954; No. 53, Art. 7605, Art. 7607; 2013, No. 11, Art. 1076; No. 19, Art. 2317, Art. 2329; No. 26, Art. 3207; No. 27, Art. 3438, Art. 3477; No. 30, Art. 4084; No. 40, Art. 5036; No. 49, Art. 6336; No. 51, Art. 6683, Art. 6699; 2014, No. 6, Art. 563; No. 19, Art. 2311; No. 26, Art. 3379, Art. 3395; No. 30, Art. 4219; No. 40, Art. 5317, Art. 5320; No. 45, Art. 6144, Art. 6154; No. 49, Art. 6912; No. 52, Art. 7543; 2015, No. 1, Art. 37; No. 17, Art. 2473; No. 27, Art. 3947, Art. 3950; No. 29, Art. 4355, Art. 4357, Art. 4385; No. 51, Art. 7243; 2016, No. 1, Art. 23; No. 15, Art. 2050; No. 26, Art. 3860; No. 27, Art. 4294, Art. 4295; 2017, No. 14, Art. 2000; No. 18, Art. 2661, Art. 2669; No. 25, Art. 3596; No. 30, Art. 4456; No. 31, Art. 4754, Art. 4761, Art. 4830; 2018, No. 1, Art. 66; No. 18, Art. 2576; No. 22, Art. 3043).

1. The Bank of Russia opens on the official site of the Bank of Russia the following information provided by credit institutions and banking groups in the Bank of Russia according to the Instruction of the Bank of Russia of November 24, 2016 to No. 4212-U "About the list, forms and procedure for creation and representation of forms of the reporting of credit institutions in the Central bank of the Russian Federation", the registered Ministry of Justice of the Russian Federation on December 14, 2016 No. 44718, on March 29, 2017 No. 46155 (further - the Instruction of the Bank of Russia No. 4212-U).

1.1 Reporting forms:

0409101 "The turnover sheet on accounts of financial accounting of credit institution" (further - reporting form 0409101);

0409102 "Report on financial results of credit institution";

0409123 "Calculation of own means (capital) ("Basel III")";

0409135 "Information on obligatory standard rates and on other indicators of activities of credit institution";

0409802 "The consolidated balance statement" (further - reporting form 0409802);

0409803 "Consolidated statement about financial results" (further - reporting form 0409803);

0409805 "Calculation of own means (capital) and values of obligatory standard rates of banking group" (further - reporting form 0409805);

0409815 "Financial status statement of credit institution";

0409816 "Comprehensive income statement of credit institution";

0409817 "Cash flow statement of credit institution";

0409818 "Statement of changes in equity of credit institution".

1.2 The annual (intermediate) accounting (financial) accounts of credit institutions opened according to the Instruction of the Bank of Russia of October 25, 2013 No. 3081-U "About disclosure by credit institutions of information on the activities", the registered Ministry of Justice of the Russian Federation on December 9, 2013 No. 30567, on April 3, 2015 No. 36722, on December 28, 2015 No. 40327, on January 9, 2017 No. 45097.

1.3 The annual (intermediate) consolidated financial statements of banking groups opened and represented according to the Instruction of the Bank of Russia of December 3, 2012 to No. 2923-U "About disclosure and submission of consolidated financial statements by parent credit institutions of banking groups", the registered Ministry of Justice of the Russian Federation on December 20, 2012 No. 26213, on November 29, 2013 No. 30495, on April 13, 2016 No. 41795, on February 3, 2017 No. 45532.

1.4 Information on the accepted risks, procedures of their assessment, risk management and the capital of banking groups opened according to the Instruction of the Bank of Russia of December 3, 2015 No. 3876-U "About forms, procedure and terms of disclosure by parent credit institutions of banking groups of information on the accepted risks, procedures of their assessment, risk management and the capital", the registered Ministry of Justice of the Russian Federation on December 28, 2015 No. 40322, on January 27, 2016 No. 40830 (further - information on risks of banking groups).

1.5 The annual (intermediate) financial reporting of the credit institutions which are not parent credit institutions of banking group and members of banking group, represented according to the Instruction of the Bank of Russia of March 2, 2015 to No. 3580-U "About submission of the financial reporting by credit institutions", the registered Ministry of Justice of the Russian Federation on April 3, 2015 No. 36725, on January 16, 2017 No. 45242.

2. Information specified in subitem 1.1 of Item of 1 this Instruction (except for reporting forms 0409101, of 0409802, of 0409803, of 0409805), reveals the Bank of Russia in full according to the Instruction of the Bank of Russia No. 4212-U.

Disclosure of information on form of the reporting of 0409101 credit institutions which are public joint stock companies and (or) participants of deposit insurance system is performed by the Bank of Russia in full according to the Instruction of the Bank of Russia No. 4212-U, except for information on the balance sheet accounts 405 "Accounts of the Organizations Which Are in Federal Property", 406 "Accounts of the organizations which are in state (except federal) property", 407 of "The account of the non-state organizations" (further - balance sheet accounts 405, 406, 407), to the balance sheet account 408 "Other Accounts" (further - the balance sheet account 408). Information on balance sheet accounts 405, of 406, 407 reveals the Bank of Russia only on accounts of the first procedure. Information on balance sheet account 408 reveals on accounts of the second procedure, except for the balance sheet accounts 40802 "Individual entrepreneurs" and 40825 "The separate account of the contractor of the state defense order", remaining balance and turnovers on which are summed up and reveal in aggregative type. Information on form of the reporting of 0409101 credit institutions which are not public joint stock companies and participants of deposit insurance system reveals without instruction of debit and credit turnovers for balance sheet accounts. At the same time disclosure of information on balance sheet accounts 405, of 406, 407 and 408 is performed according to this paragraph.

Disclosure of information on reporting forms 0409802, of 0409803, 0409805 is performed by the Bank of Russia in full according to the Instruction of the Bank of Russia No. 4212-U, except for information on members of banking group (column 3 - 21 forms of the reporting 0409802 and 0409803, column 3 - 21 Section I and column 2 - 20 Sections II and III of form of the reporting 0409805).

Information specified in subitems 1.2 - 1.5 Items of 1 this Instruction, reveals the Bank of Russia in full.

If the Government of the Russian Federation according to part of the sixteenth article 8 of the Federal law "About Banks and Banking Activity" determines cases in case of which credit institutions have the right not to perform disclosure of information and (or) to perform its disclosure in narrow structure and (or) amount, the Bank of Russia has the right not to open information, stipulated in Item 1 this Instruction, or to perform its disclosure in narrow structure and (or) amount.

3. Information provided by paragraphs the second - the fifth subitem 1.1 of Item of 1 this Instruction, reveals the Bank of Russia no later than 18 working days after reporting date in time.

Information provided by paragraphs the sixth - the eighth subitem 1.1 of Item of 1 this Instruction, reveals the Bank of Russia as of April 1, on July 1, on October 1 accounting year no later than the 18th working day of the second month of the quarter following for reporting as of January 1 in time - no later than the 7th working day of the third month of the quarter following for reporting.

Information provided by paragraphs the ninth - the twelfth subitem 1.1 of Item of 1 this Instruction, reveals the Bank of Russia as of April 1, on July 1, on October 1 accounting year no later than the 25th day of the first month of the second quarter following for reporting as of January 1 in time - no later than June 30 of the year following for reporting.

4. Information provided by subitems 1.2 - 1.5 Items of 1 this Instruction, reveals the Bank of Russia in the following terms:

annual accounting (financial) accounts of credit institution - no later than August 5 of the year following for reporting;

annual consolidated financial statements, information on risks of banking groups, the annual financial reporting of credit institutions - no later than June 15 of the year following for reporting;

intermediate accounting (financial) records of credit institutions - no later than the 5th day of the first month of the second quarter following for reporting;

interim financial statements of credit institutions - no later than the 20th day of the first month of the second quarter following for reporting;

intermediate consolidated financial statements, information on risks of banking groups - no later than the 15th day of the third month of the quarter following the accounting period.

5. In case of violation by credit institutions (banking groups) of the terms of submission to the Bank of Russia of information specified in Item of 1 this Instruction, and its submission to the Bank of Russia less than in 5 working days prior to the expiration of the terms established by Items 3 and 4 of this Instruction and also in case of repeated submission of the reporting containing the corrected measure values established by the Instruction of the Bank of Russia No. 4212-U, the Bank of Russia opens this information no later than 5 working days after its submission by credit institutions (banking groups) to the Bank of Russia in time.

6. This Instruction becomes effective after 10 days after day of its official publication.

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