INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of August 7, 2017 No. 4482-U

About form and procedure for disclosure by credit institution (parent credit institution of banking group) of information on the accepted risks, procedures of their assessment, risk management and the capital

This Instruction based on article 8 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. 1, Art. 46; No. 14, Art. 1997; No. 18, Art. 2661, Art. 2669; No. 30, of the Art. 4456) establishes form and procedure for disclosure by credit institution (parent credit institution of banking group) of information on the accepted risks, procedures of their assessment, risk management and the capital (further - information on procedures of risk management and the capital).

1. Information on procedures of risk management and the capital reveals credit institution, except for banks with the basic license and non-bank credit institutions (further - credit institution), parent credit institution of banking group for shareholders, investors, clients and other interested persons (further - wide range of users) and shall include information on strategy in risk management of credit institution (banking group), methodology of measure definition of tendency to risk, evaluation methods and decrease in risks, control procedures for their amounts, and also information on the size of requirements to the capital for covering of risks (credit, market, operational, credit risk, accepted on securitization transactions (further - risk of securitization) and others) by the methods of their calculation applied by credit institution (banking group) for the purpose of capital adequacy assessment according to the Instruction of the Bank of Russia of June 28, 2017 No. 180-I "About obligatory standard rates of banks", registered by the Ministry of Justice of the Russian Federation on July 12, 2017 No. 47383 (further - the Instruction of the Bank of Russia No. 180-I) and the Provision of the Bank of Russia of December 3, 2015 No. 509-P "About calculation of size of own means (capital), obligatory standard rates and the sizes (limits) of open foreign exchange positions of banking groups", the registered Ministry of Justice of the Russian Federation on December 28, 2015 No. 40318 (further - the Provision of the Bank of Russia No. 509-P) (further - for the purpose of regulatory assessment of capital adequacy).

2. Information on procedures of risk management and the capital reveals credit institution (parent credit institution of banking group) according to appendix to this Instruction. At the same time the credit institution (parent credit institution of banking group) shall be guided by the internal document developed by such organization determining procedure for forming of information on activities of credit institution (banking group) which is subject to disclosure before the wide range of users approved by governing body of credit institution (parent credit institution of banking group) (further - the internal document on disclosure of information), taking into account the following.

Disclosed information shall be provided in the form clear for a wide range of users. Information representing the special importance shall be selected in the text. Information shall be stated by clear language without use of difficult terms. In case of use of special terms their definition shall be given. Information on the connected risks shall be provided by the single document.

Information shall describe the core activities of credit institution (banking group), significant risks accepted by credit institution (banking group) and shall be followed by digital data and text explanations. The reasons of essential changes for the accounting period of the requirements (obligations) subject to risk this about size, shall reveal in text information with reduction of the description of actions taken by governing bodies of credit institution (parent credit institution of banking group) in connection with these changes.

Disclosed information shall contain text and digital information on methods and procedures for identification, assessment and risk management in credit institution (banking group). The detail level of the provided information shall be determined proceeding from the size and scales of activities of credit institution (banking group).

Disclosed information shall reflect data on how executive bodies and the board of directors (supervisory board) of credit institution (parent credit institution of banking group, affiliated credit institution) realize the strategy of risk management and the capital, determine tendency to risk, perform assessment and risk management.

Disclosed information shall reflect the significant current and potential risks accepted by credit institution (banking group), information on management of significant risks and the size of requirements to own means (capital). Information shall be followed by references to lines of the published forms of annual (intermediate) accounting (financial) accounts of credit institution or consolidated financial statements of banking group established by the Instruction of the Bank of Russia of October 8, 2018 No. 4927-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 13, 2018 No. 52992 (further - the Instruction of the Bank of Russia No. 4927-U). Information opened in previous (previous) the accounting period (accounting periods) which is not significant any more shall be excluded from information opened in the current accounting period.

Disclosed information shall be consecutive and comparable to information opened in the previous accounting periods. Addition of new information, change (exception) of information opened in the current accounting period in comparison with information opened in the previous accounting periods in connection with changes in activities of credit institution (banking group), in the legislation (the regulations regulating activities of credit institution (banking group) or financial market shall be allocated in the text with reduction of explanations.

Disclosed information shall allow wide range of users to perform comparison of information on activities of credit institution (banking group), the actual value of obligatory standard rates, level of the accepted risks and the applied procedures of risk management with information opened by other credit institutions (parent credit institution of banking group) including which are residents of other countries.

3. The internal document shall meet for disclosure of information the following requirements.

3.1. Determine users of information on procedures of risk management and the capital.

3.2. Establish disaggregation of disclosure of information on procedures of risk management and the capital for the purpose of respect for proper balance between the text information and information presented in the form of tables on activities of credit institution (banking group), including:

materiality of information on activities of credit institution (banking group) and the risks accepted by it for the purpose of respect for the principles of the importance, the sequence and comparability of disclosure of information;

types of information, methods, frequency, forms of its disclosure, unit of measure of quantitative information and the explanation to it, comparatives period of disclosure of information.

3.3. Determine concepts of the confidential information and information which is trade secret in relation to disclosed information about procedures of risk management and the capital, and also extent of disclosure of such information.

3.4. Contain the description of the terms and concepts reflecting activities of credit institution (banking group) and being specific to it.

3.5. Determine assessment procedure of completeness and correctness of disclosed information.

3.6. Contain the description of procedures and methods of control of disclosure of information, and also assessment procedures of legitimacy of disclosure of information, including reasons for disclosure of information.

4. Information on procedures of risk management and the capital is created by credit institution (parent credit institution of banking group) in the form of the text information and analytical tables established in appendix to this Instruction and reveals credit institution (parent credit institution of banking group) on annual, semi-annual and quarterly basis.

4.1. Information provided in Items 6.4 and 6.5 of the Section I, Item 1.2 of Chapter 1 of the Section II, tables 3 is subject to annual disclosure. 1, 3.2, 3.5 of the Section III, table 3.6 of the Section III. 1, to Chapter 2, Items 3.1 and 3.2 of Chapter 3, Items 4.1 - 4.3 Chapters 4 of the Section IV, Items 5.2 and 5.3 of Chapter 5 of the Section IV, table 4.9 of the Section IV, Items 6.2 and 6.3 of Chapter 6 of the Section V, Item 7.3 of Chapter 7 of the Section VI, Chapter 10, Items 11.1 - 11.5 Chapters 11 of the Section VII, Sections VIII (except for Item 2.6 of the Section VIII) and IX (except for subitem 2.4.5 of Item 2.4 of the Section IX), Chapter 13 of the Section X and the Section XII of appendix to this Instruction.

4.2. Information provided in table 3.7 of the Section III is subject to semi-annual disclosure. 1, tables 4. 1, 4.2, 4.3 - 4.7, 4.10 Sections IV, tables 5.1 - 5.6, 5.8 of the Section V, tables 6. 1, 6.2 Sections VI, Chapter 8 of the Section VI, tables 6. 3, 6.4 Sections VI, tables 7. 1, 7.3 and Chapter 12 of the Section VII, table 10.1 of the Section X (starting with the reporting for the first half of the year 2018) appendices to this Instruction.

4.3. Information provided in the Section I (except for Items 6.4 and 6.5 of the Section I), Item 1 is subject to quarterly disclosure. 1, table 2.1 of the Section II, tables 3. 3, 3.4 Sections III, tables 4.1. 1, 4.1.2, 4.8 of the Section IV, table 5.7 of the Section V, table 7.2 of the Section VII, Item 2.6 of the Section VIII, subitem 2.4.5 of Item 2.4 of the Section IX, Chapter 14 of the Section X, Section XI of appendix to this Instruction.

5. Information provided in the Sections II-XII of appendix to this Instruction reveals taking into account the following.

5.1. If any information from provided in appendix to this Instruction, is opened by credit institution (parent credit institution of banking group) as a part of explanatory information to annual (intermediate) accounting (financial) accounts (consolidated financial statements of banking group), in case of disclosure of information on procedures of risk management and the capital the reference to Item of explanatory information to annual (intermediate) accounting (financial) accounts (consolidated financial statements of the banking group) containing disclosure of this information is given.

5.2. The credit institution (parent credit institution of banking group) has the right not to open information as a part of information on procedures of risk management and the capital provided in appendix to this Instruction only if in explanatory information to annual (intermediate) accounting (financial) accounts (in consolidated financial statements of banking group) information reveals in the amount provided by appendix to this Instruction.

5.3. If information provided in Sections, Chapters, tables of appendix to this Instruction is insignificant for a wide range of users for the purpose of acceptance of reasoned management decisions by them according to the internal document on disclosure of information, the credit institution (parent credit institution of banking group) has the right not to open partially or completely this information. At the same time in text information to the Section, Chapter, the table the reasons of not disclosure of the part or the complete information provided in the Section, Chapter, the table shall be specified.

5.4. If information opened on line and (or) the column of the table provided in appendix to this Instruction is absent at credit institution (banking group), or disclosure of the given information according to the internal document on disclosure of information is insignificant for a wide range of users, the credit institution (parent credit institution of banking group) has the right to provide the tables provided in appendix to this Instruction without these lines and (or) columns, without changing numbering of the next lines and (or) columns. In text information to the table the reasons of not disclosure of such information are specified.

5.5. The credit institution (parent credit institution of banking group) can add additional lines and (or) graphs to the tables provided by appendix to this Instruction. At the same time numbering of the next lines and columns of the table remains.

5.6. As the additional information the credit institution (parent credit institution of banking group) shall open information necessary for wide range of users for the analysis of the obligatory digital information opened in appendix to this Instruction. This information also shall be followed by necessary text explanations.

5.7. The credit institution (parent credit institution of banking group) has the right to add the disclosed information provided by appendix to this Instruction, the additional digital and text information corresponding to its business model necessary for the best understanding wide range of users of disclosed information. The text information opened according to appendix to this Instruction is submitted credit institution (parent credit institution of banking group) in any form.

5.8. Any in addition disclosed information shall correspond to the internal document on disclosure of information.

6. This Instruction is subject to official publication and according to the solution of the Board of directors of the Bank of Russia (the minutes of the Board of directors of the Bank of Russia of July 28, 2017 No. 17) become effective since January 1, 2018.

Appendix

to the Instruction of the Bank of Russia of August 7, 2017 No. 4482-U "About form and procedure for disclosure by credit institution (parent credit institution of banking group) of information on the accepted risks, procedures of their assessment, risk management and the capital"

Disclosure form credit institution (parent credit institution of banking group) of information on the applied procedures of risk management and the capital

Section I. Information on structure of own means (capital)

1. In this Section the credit institution (parent credit institution of banking group) opens information on structure of own means (capital), sufficiency of own means (capital), on conditions and terms of release (attraction) of tools of own means (capital).

2. The parent credit institution of banking group opens information on form of Sections 1 and 5 of form of the reporting 0409808 "The report on capital adequacy level for covering of risks, the size of reserves on possible losses according to loans and other assets (the published form)" (further respectively - form 0409808, the report on capital adequacy level), established by the Instruction of the Bank of Russia No. 4927-U.

3. The credit institution when forming this Section gives the reference to Sections 1 and 5 of form 0409808, of the annual (intermediate) accounting (financial) accounts opened as a part of forms.

4. In addition the following information reveals.

4.1. The credit institution opens information on results of comparison of this form of the reporting 0409806 "The balance sheet (the published form)", the established Instruction of the Bank of Russia No. 4927-U, annual accounting (financial) accounts of credit institution (further - the published form of the balance sheet), being sources for creation of Section 1 of the report on capital adequacy level, with elements of own means (capital) in form of table 1.1 of this Section.

Table 1.1

Comparison of the data of the balance sheet which are sources for creation of Section 1 of the report on capital adequacy level to elements of own means (capital)

 

Number	Balance sheet			Report on capital adequacy level (Section of 1 form 0409808)
	Name of Article	Line number	Data on reporting date, thousand rubles.	Name of indicator	Line number	Data on reporting date, thousand rubles.
1	2	3	4	5	6	7
1	"Means of shareholders (participants)", "Share premium", everything, including:	24, 26		X	X	X
1.1	carried in the basic capital	X		"The authorized capital and share premium, everything, including created:"	1
1.2	carried in the added capital	X		"The tools of the added capital and share premium classified as the capital"	31
1.3	carried in the supplementary capital	X		"Tools of the supplementary capital and share premium"	46
2	The means of clients estimated on depreciated cost ", " the financial liabilities estimated at fair value through profit or loss", everything including:	16, 17		X	X	X
2.1	the subordinated credits carried in the added capital	X		"The tools of the added capital and share premium classified as obligations"	32
2.2	the subordinated credits carried in the supplementary capital	X	X	"Tools of the supplementary capital and share premium", all	46
2.2.1		X		from them: subordinated credits	X
3	"Fixed assets, intangible assets and material inventories", everything, including:	11		X	X	X
3.1	the intangible assets reducing the basic capital of everything from them:	X		X	X	X
3.1.1	goodwill (goodwill) less deferred tax liabilities (line 5.1 of this table)	X		"Goodwill (goodwill) less deferred tax liabilities" (line 5.1 of this table)	8
3.1.2	other intangible assets (except goodwill) less deferred tax liabilities (line 5.2 of this table)	X		"Intangible assets (except goodwill and the amounts of the rights on servicing of mortgage loans) less deferred tax liabilities" (line 5.2 of this table)	9
3.2	voided
4	"Deferred tax asset", everything, including:	10		X	X	X
4.1	the deferred tax assets depending on future profit	X		"The deferred tax assets depending on future profit"	10
4.2	the deferred tax assets which are not depending on future profit	X		"The deferred tax assets which are not depending on future profit"	21
5	"Deferred tax liabilities", everything, from them:	20		X	X	X
5.1	reducing goodwill (line of 3.1.1 these tables)	X		X	X
5.2	the reducing other intangible assets (line 3.1.2 of this table)	X		X	X
6	"Own shares (shares) redeemed at shareholders (participants)", everything including:	25		X	X	X
6.1	reducing the basic capital	X		"Investments in own shares (shares)"	16
6.2	reducing the added capital	X		"Investments in own tools of the added capital", "other indicators reducing sources of the added capital"	37, 41
6.3	reducing the supplementary capital	X		"Investments in own tools of the supplementary capital"	52
7	"Means in credit institutions", "The net loan debt estimated on depreciated cost", "Net investments at the financial assets estimated at fair value through other comprehensive income", "Net investments at the securities and other financial assets estimated on depreciated cost (except loan debt)", everything, including:	3, 5, 6, 7		X	X	X
7.1	insignificant investments in the basic capital of the financial organizations	X		"Insignificant investments in tools of the basic capital of the financial organizations"	18
7.2	essential investments in the basic capital of the financial organizations	X		"Essential investments in tools of the basic capital of the financial organizations"	19
7.3	insignificant investments in the added capital of the financial organizations	X		"Insignificant investments in tools of the added capital of the financial organizations"	39
7.4	essential investments in the added capital of the financial organizations	X		"Essential investments in tools of the added capital of the financial organizations"	40
7.5	insignificant investments in the supplementary capital and other tools providing general capability to absorption of losses of the financial organizations	X		"Insignificant investments in tools of the supplementary capital of the financial organizations"	54
7.6	essential investments in the supplementary capital and other tools providing general capability to absorption of losses of the financial organizations	X		"Essential investments in tools of the supplementary capital of the financial organizations"	55

 

4.2. The parent credit institution of banking group opens the following information.

4.2.1. Comparison of data of the consolidated balance sheet on form of the reporting 0409802 "The consolidated balance statement", established by the Instruction of the Bank of Russia No. 4927-U (further respectively - form 0409802, the consolidated balance statement submitted for the purpose of supervision), and elements of own means (capital) of banking group in form of table 1.2 of this Section.

Table 1.2

Comparison of data of the consolidated balance statement submitted for the purpose of supervision with data of elements of own means (capital) of banking group

 

Number	The consolidated balance statement submitted for the purpose of supervision (form 0409802)			Report on capital adequacy level (Section of 1 form 0409808)
	Name of Article	Line number	Data on reporting date, thousand rubles.	Name of indicator	Line number	Data on reporting date, thousand rubles.
1	2	3	4	5	6	7
1	"Means of shareholders (participants)", "Share premium", everything, including:	22, 23		X	X	X
1.1	carried in the basic capital	X		"The authorized capital and share premium, everything, including, created:"	1
1.2	carried in the added capital	X		"Tools of the added capital and share premium, everything, including: classified as the capital"	31
1.3	carried in the supplementary capital	X		"Tools of the supplementary capital and share premium"	46
2	The financial liabilities estimated on depreciated cost ", " the financial liabilities estimated at fair value through profit or loss", everything including:	15, 16		X	X	X
2.1	the subordinated credits carried in the added capital	X		"Tools of the added capital and share premium, everything, including: classified as obligations"	32
2.2	the subordinated credits carried in the supplementary capital	X	X	"Tools of the supplementary capital and share premium", everything, from them:	46
2.2.1		X		subordinated credits	X
3	"Fixed assets and material inventories", everything, including:	9		X	X	X
3.1	the intangible assets reducing the basic capital of everything from them:	X		X	X	X
3.1.1	goodwill (goodwill) less deferred tax liabilities (line 5.1 of this table)	X		"Goodwill (goodwill) less deferred tax liabilities" (line 5.1 of this table)	8
3.1.2	other intangible assets (except goodwill) less deferred tax liabilities (line 5.2 of this table)	X		"Intangible assets (except goodwill and the amounts of the rights on servicing of mortgage loans) less deferred tax liabilities" (line 5.2 of this table)	9
3.2	voided
4	"Deferred tax assets", everything, including:	11.1		X	X	X
4.1	the deferred tax assets depending on future profit	X		"The deferred tax assets depending on future profit"	10
4.2	the deferred tax assets which are not depending on future profit	X		"The deferred tax assets which are not depending on future profit"	21
5	"Deferred tax liabilities", everything, from them:	17.1		X	X	X
5.1	reducing goodwill (goodwill) (line of 3.1.1 these tables)	X		X	X
5.2	the reducing other intangible assets (line 3.1.2 of this table)	X		X	X
6	"Own shares (shares) redeemed at shareholders (participants)"	24		X	X	X
6.1	reducing the basic capital	X		"Investments in own shares (shares)"	16
6.2	reducing the added capital	X		"Investments in own tools of the added capital"; "Other indicators reducing sources of the added capital"	37, 41
6.3	reducing the supplementary capital	X		"Investments in own tools of the supplementary capital"	52
7	"Means in credit institutions", "The credits (loans) and receivables", "The financial assets estimated at fair value through other comprehensive income" and "Financial assets, estimated at fair value through profit or loss", everything including:	3, 4.1, 5, 6		X	X	X
7.1	insignificant investments in the basic capital of the financial organizations	X		"Insignificant investments in tools of the basic capital of the financial organizations"	18
7.2	essential investments in the basic capital of the financial organizations	X		"Essential investments in tools of the basic capital of the financial organizations"	19
7.3	insignificant investments in the added capital of the financial organizations	X		"Insignificant investments in tools of the added capital of the financial organizations"	39
7.4	essential investments in the added capital of the financial organizations	X		"Essential investments in tools of the added capital of the financial organizations"	40
7.5	insignificant investments in the supplementary capital of the financial organizations	X		"Insignificant investments in tools of the supplementary capital of the financial organizations"	54
7.6	essential investments in the supplementary capital of the financial organizations	X		"Essential investments in tools of the supplementary capital of the financial organizations"	55

 

4.2.2. Comparison of the report about financial position of banking group opened in consolidated financial statements of the banking group which is subject to disclosure according to the Instruction of the Bank of Russia of December 3, 2012 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 (further - the Instruction of the Bank of Russia No. 2923-U) (further - the financial status statement of banking group of consolidated financial statements), with data from the consolidated balance sheet on form of table 1.3 of this Section.

Table 1.3

Comparison of the report about financial position of banking group of consolidated financial statements with data from the consolidated balance statement submitted for the purpose of supervision

 

Number	Name of Article	Data from consolidated financial statements		Data from the consolidated balance statement submitted for the purpose of supervision		Identification code
		line number	data on reporting date, thousand rubles.	form 0409802 line number	data on reporting date, thousand rubles.
1	2	3	4	5	6	7
Assets
1	Money (their equivalents) and means in Central Banks			1, 2
2	Means in credit institutions			3
3	The financial assets estimated at fair value through profit or loss including:			6
3.1	derivative financial instruments			6
3.2	the other financial assets intended for trade			6
4	The credits (loans) to credit institutions estimated on depreciated cost			4.1.1
5	The credits (loans) to legal entities (not being credit institutions) and to physical persons, estimated on depreciated cost			4.1.2
6	The financial assets estimated at fair value through profit or loss, transferred without derecognition			6.1. 1, 6.2.1
7	The financial assets estimated at fair value through other comprehensive income			5
8	The tax assets including postponed			11
9	Assets and groups of assets, held for sale, and also other assets			12, 13
10	Investments in the securities and other financial assets estimated on depreciated cost (except loan debt)			4.2
11	Investments into affiliated, dependent and other organizations - members of banking group			7
12	Goodwill (goodwill) and intangible assets, including:			10
12.1	Goodwill (goodwill)			10.1
12.2	intangible assets (except for rights to servicing of mortgage loans)			10.2
12.3	rights to servicing of mortgage loans			10.3
13	Fixed assets and material inventories			9
14	In total assets			14
Obligations
15	Deposits of Central Banks			15. 1, 15.2
16	The means of credit institutions estimated on depreciated cost			15.3
17	Means of clients, not being credit institutions) and the household deposits estimated on depreciated cost			15. 4, 15.5
18	Obligations on delivery of securities, and also on return of the sold providing			16
19	The financial liabilities estimated at fair value through profit or loss including:			16
19.1	derivative financial instruments			16
19.2	the other financial liabilities intended for trade			16

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